Company: MAGH
Filing Date: 2025-05-28
Form Type: F-1
Source: 0001641172-25-012644
Chunk: 241

Company: Magnitude International Ltd
Filing Date: 2025-05-28
Form: F-1
Chunk 241
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 change in cash and cash equivalents                                                  |     |      |     |    455,085 |   |     |  (582,854 | ) |     |  (440,556 | ) |
| Cash and cash equivalents at beginning of period                                         |     |      |     |  1,613,282 |   |     | 1,868,461 |   |     | 1,412,292 |   |
| Cash and cash equivalents at end of period                                               |     |    9 |     |  2,068,367 |   |     | 1,285,607 |   |     |   971,736 |   |

| F-49 |

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

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS

FOR THE SIX MONTHS ENDED OCTOBER 31, 2023 AND 2024</div>

A reconciliation of liabilities arising from financing activities as follows:

|             |     |       May 
   1, 2024 |     | Principal    
 and interest 
 payment      |   |     | Non-cash 
  changes 
 Interest 
 expenses |     | October 
     31, 
    2024 |
|:------------|:----|----------:|:----|:-------------|:--|:----|---------:|:----|--------:|
|             |     |       SGD |     | SGD          |   |     |      SGD |     |     SGD |
| Bank        
 borrowings  |     | 1,119,444 |     | (252,558     | ) |     |   29,171 |     | 896,057 |
| Lease       
 liabilities |     |   528,585 |     | (16,131      | ) |     |    5,637 |     | 518,091 |

|             |     |     May 
 1, 2023 |     | Principal    
 and interest 
 payment      |   |     | Non-cash 
  changes 
 Interest 
 expenses |     | October 
     31, 
    2023 |
|:------------|:----|--------:|:----|:-------------|:--|:----|---------:|:----|--------:|
|             |     |     SGD |     | SGD          |   |     |