Company: MAGH
Filing Date: 2025-03-20
Form Type: DRS/A
Source: 0001641172-25-000048
Chunk: 172

Company: Magnitude International Ltd
Filing Date: 2025-03-20
Form: DRS/A
Chunk 172
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 will be required to file our annual report on Form 20-F within 120 days of the end of each year. However, we intend to furnish the depositary with our annual reports, which will include a review of operations and annual audited consolidated financial statements prepared in conformity with IFRS, and all notices of shareholders’ meetings and other reports and communications that are made generally available to our shareholders.

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

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| Report of Independent Registered Public Accounting Firm                                                             
 Consolidated Statement of Financial Position as of April 30, 2023 and 2024                                          
 Consolidated Statement of Profit or Loss and Other Comprehensive Income for the Years Ended April 30, 2023 and 2024 |     | Page 
 F-2  
 F-3  
 F-4  |
|:--------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Consolidated Statement of Changes in Equity for the Years Ended April 30, 2023 and 2024                             |     | F-5  |
| Consolidated Statement of Cash Flows for the Years Ended April 30, 2023 and 2024                                    |     | F-6  |
| Notes to Consolidated Financial Statements                                                                          |     | F-8  |

| Report of Independent Registered Public Accounting Firm                                                                                                
 Unaudited Interim Condensed Consolidated Statement of Financial Position as of April 30, 2024 and October 31, 2024                                     
 Unaudited Interim Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income for the Six Months Ended October 31, 2023 and 2024 |     | Page 
 F-45 
 F-46 
 F-47 |
|:-------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Unaudited Interim Condensed Consolidated Statement of Changes in Equity for the Six Months Ended October 31, 2023 and 2024                             |     | F-48 |
| Unaudited Interim Condensed Consolidated Statement of Cash Flows for the Six Months Ended October 31, 2023 and 2024                                    |     | F-49 |
| Notes to Unaudited Interim Condensed Consolidated Financial Statements                                                                                 |     | F-51 |

|                                                              |     | Page |
| Unaudited pro forma condensed combined financial information |     | F-87