Company: MAGH
Filing Date: 2025-02-24
Form Type: DRS/A
Source: 0001493152-25-008050
Chunk: 274

Company: Magnitude International Ltd
Filing Date: 2025-02-24
Form: DRS/A
Chunk 274
---
| Borrowings                                         |     |   1,648,029 |     |   1,414,148 |     |   1,068,895 |
| Total                                              
 financial liabilities measured at amortized   cost |     |   5,442,665 |     |   5,733,639 |     |   4,333,816 |

| F-84 |

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

NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

| 26. | Fair                            
 value of assets and liabilities |

Fair value hierarchy

The Group categorises fair value measurements using a fair value hierarchy that is dependent on the valuation inputs used as follows:

| ● | Level                                                                                                                            
 1 – Quoted prices (unadjusted) in active market for identical assets or liabilities that the Group can access at the measurement 
 date,                                                                                                                            |
| ● | Level                                                                                                                            
 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly      
 or indirectly, and                                                                                                               |
| ● | Level                                                                                                                            
 3 – Unobservable inputs for the asset or liability.                                                                              |

Fair value measurements that use inputs of different hierarchy levels are categorized in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement.

Fair value of financial instruments carried at fair value

The following table shows an analysis of each class of assets measured at fair value at the reporting date:

|                                   |     | Fair                                          
 value measurement at the reporting date using |                                                    |     |                                           |     |                     |     |         |     |         |
|                                   |     |                                               | Quoted                                             
 prices in active markets for identical instruments |     | Significant                               
 observant inputs other than quoted prices |     |         Significant 
 unobservable inputs |     |         |     |         |
|                                   |     |                                               | -Level                                             
 1                                                  |     | -Level                                    
 2                                         |     |              -Level 
                   3 |     |   Total |     |   Total |
|                                   |     |                                               | SGD                                                |     | SGD                                       |     |                 SGD |     |     SGD |     |     USD |
| October 31, 2024                  |     |                                               |                                                    |     |                                           |     |                     |