Company: MAGH
Filing Date: 2025-02-24
Form Type: DRS/A
Source: 0001493152-25-008050
Chunk: 178

Company: Magnitude International Ltd
Filing Date: 2025-02-24
Form: DRS/A
Chunk 178
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| Profit for the year                                                     |     |              - |     |              - |     |                                    - |   |     |                                2,007,469 |   |     |                                    2,007,469 |   |
| Other comprehensive income                                              |     |                |     |                |     |                                      |   |     |                                          |   |     |                                              |   |
| Exchange differences on translating foreign operations                  |     |              - |     |              - |     |                                1,905 |   |     |                                        - |   |     |                                        1,905 |   |
| Total comprehensive income attributable to equity owners of the Company |     |              - |     |              - |     |                                1,905 |   |     |                                2,007,469 |   |     |                                    2,009,374 |   |
| Dividend paid (Note 28)                                                 |     |              - |     |              - |     |                                    - |   |     |                                 (450,000 | ) |     |                                     (450,000 | ) |
| Issuance of ordinary shares in a subsidiary under common control        |     |              - |     |        250,000 |     |                                    - |   |     |                                        - |   |     |                                      250,000 |   |
| Balance at April 30, 2024                                               |     |         86,585 |     |        999,999 |     |                               (1,140 | ) |     |                                  864,143 |   |     |                                    1,949,587 |   |
| Balance at April 30, 2024 (USD)                                         |     |         63,497 |     |        733,352 |     |                                 (836 | ) |     |                                  633,722 |   |     |                                    1,429,735 |   |

* Giving retroactive effect to reflect the reorganization and issuance of ordinary shares which are detailed in Note 1.

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

| F-5 |

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

CONSOLIDATED STATEMENTS OF CASH FLOWS

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

|                                                                                          |     | Note |     |