Company: MAGH
Filing Date: 2025-03-20
Form Type: DRS/A
Source: 0001641172-25-000048
Chunk: 178

Company: Magnitude International Ltd
Filing Date: 2025-03-20
Form: DRS/A
Chunk 178
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------------------|:----|--------:|:----|:-----------------|:--|:----|---------:|:----|:----------|--------:|:----|:---------|-------:|:----|:---------|----------:|
|                   |     |     SGD |     | SGD              |   |     |      SGD |     |           |     SGD |     |          |    SGD |     |          |       SGD |
| Bank borrowings   |     | 835,878 |     | (399,174         | ) |     |  400,000 |     |           | 230,043 |     |          | 52,697 |     |          | 1,119,444 |
| Lease liabilities |     | 545,021 |     | (31,906          | ) |     |        - |     |           |       - |     |          | 15,470 |     |          |   528,585 |

|                   |     |     |       May 
   1, 2022 |     | Principal 
 and       | interest 
 payment  |     | Non-cash 
 changes  |        | Interest 
 expenses |     |    April 
 30, 2023 |
|:------------------|:----|:----|----------:|:----|:----------|:---------|:----|:---------|-------:|:---------|:----|---------:|
|                   |     |     |       SGD |     | SGD       |          |     |          |    SGD |          |     |      SGD |
| Bank borrowings   |     |     | 1,364,740 |     | (556,654  | )        |     |          | 27,792 |          |     |  835,878 |
| Lease liabilities |     |     |   612,329 |     | (86,879   | )        |     |          | 19,571 |          |     |  545,021 |

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

| F-7 |

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

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

| 1. | Overview |

Magnitude International Ltd (the “Company”) is incorporated in Cayman Islands on 25 October 2024