Company: MAGH
Filing Date: 2025-07-18
Form Type: F-1/A
Source: 0001641172-25-020173
Chunk: 265

Company: Magnitude International Ltd
Filing Date: 2025-07-18
Form: F-1/A
Chunk 265
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 of ECLs is sensitive to changes in circumstances and of forecast economic conditions. The Group’s historical credit loss experience and forecast of economic conditions may also not be representative of customer’s actual default in the future. The information about the ECLs on the Group’s trade receivables and contract assets is disclosed in Note 24.

The carrying amounts of the Group’s trade receivables and contract assets as at April 30, 2024 and October 31, 2024 are disclosed in Note 7 and 8 respectively.

| F-65 |

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

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

| 4. | Property,           
 plant and equipment |

|                             |     | Leasehold 
  property |     | Renovation |   |     | Computer 
 software |     | Computer |   |     |    Office 
 equipment |   |     |    Furniture 
 and fittings |   |     |    Motor 
 vehicles |   |     |   Testing 
 equipment |     |     Total |   |     |   Total |   |
|                             |     |       SGD |     |        SGD |   |     |      SGD |     |      SGD |   |     |       SGD |   |     |          SGD |   |     |      SGD |   |     |       SGD |     |       SGD |   |     |     USD |   |
| Cost:                       |     |           |     |            |   |     |          |     |          |   |     |           |   |     |              |   |     |          |   |     |           |     |           |   |     |         |   |
| Balance at May 1, 2023      |     |   680,000 |     |    152,660 |   |     |   20,440 |     |   14,633 |   |     |   207,318 |   |     |      115,556 |   |     |   83,600 |   |     |     4,808 |     | 1,279,015 |   |     | 966,754 |   |
| Additions                   |     |         - |     |          - |   |     |   25,981 |     |        - |   |