Company: MAGH
Filing Date: 2025-06-25
Form Type: F-1/A
Source: 0001641172-25-016431
Chunk: 182

Company: Magnitude International Ltd
Filing Date: 2025-06-25
Form: F-1/A
Chunk 182
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 1.

<div align='center'>The accompanying notes are an integral part of these consolidated financial statements</div>

| F-4 |

<div align='center'>MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

FOR THE YEARS ENDED APRIL 30, 2023 AND 2024</div>

|                                                                         |     | Share capital* |     | Merger reserve |     | Foreign currency translation reserve |   |     | Other reserve |   |     | Retained earnings |   |     | Total equity attributable to owners 
                      of the Company |   |     | Non-controlling interest |   |     |     Total |   |
|                                                                         |     |            SGD |     |            SGD |     |                                  SGD |   |     | SGD           |   |     |               SGD |   |     |                                 SGD |   |     |                      SGD |   |     |       SGD |   |
| Balance at May 1, 2022                                                  |     |         86,585 |     |        249,999 |     |                                    - |   |     | -             |   |     |           595,453 |   |     |                             932,037 |   |     |               (1,672,514 | ) |     |  (740,477 | ) |
| Profit/(Loss) for the year                                              |     |              - |     |              - |     |                                    - |   |     | -             |   |     |           807,984 |   |     |                             807,984 |   |     |                  (24,249 | ) |     |   783,735 |   |
| Other comprehensive income                                              |     |                |     |                |     |                                      |   |     |               |   |     |                   |   |     |                                     |   |     |                          |   |     |           |   |
| Exchange differences on translating foreign operations                  |     |              - |     |              - |     |                               (3,045 | ) |     | -             |   |     |                 - |   |     |                              (3,045 | ) |     |                        - |   |     |    (3,045 | ) |
| Total comprehensive income/(loss) for the year                          |     |              - |     |              - |     |                               (3,045