Company: MAGH
Filing Date: 2025-02-24
Form Type: DRS/A
Source: 0001493152-25-008050
Chunk: 213

Company: Magnitude International Ltd
Filing Date: 2025-02-24
Form: DRS/A
Chunk 213
---
Balances with related parties

|                       |     |    April 
 30, 2023 |     |    April 
 30, 2024 |     |    April 
 30, 2024 |
|:----------------------|:----|---------:|:----|---------:|:----|---------:|
|                       |     |      SGD |     |      SGD |     |      USD |
| Non-trade receivables |     |          |     |          |     |          |
| Shareholders(1)       |     |   83,538 |     |   85,443 |     |   62,660 |
| Non-trade payables    |     |          |     |          |     |          |
| Director(2)           |     |   14,308 |     |   55,899 |     |   40,994 |

(1)Other receivable from shareholders is non-trade in nature, unsecured, non-interest bearing and repayable on demand.

(2)The amount due to a director is non-trade in nature, unsecured, non-interest bearing and repayable on demand.

Compensation of key management personnel

Key management personnel are those persons having the authority and responsibility for planning, directing and controlling the activities of the Group, directly or indirectly, including any directors (whether executive or otherwise) of the Group.

|                            |     |    April 
 30, 2023 |     |    April 
 30, 2024 |     |    April 
 30, 2024 |
|:---------------------------|:----|---------:|:----|---------:|:----|---------:|
|                            |     |      SGD |     |      SGD |     |      USD |
| Salaries and related costs |     |  268,132 |     |  188,132 |     |  137,967 |
| Defined contribution plan  |     |   35,700 |     |   27,336 |     |   20,047 |
|                            |     |  303,832 |     |  215,468 |     |  158,014 |

| F-35 |

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

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

| 22. | Segment   
 reporting |

Operating segments are identified on the basis of internal