Company: MAGH
Filing Date: 2025-03-20
Form Type: DRS/A
Source: 0001641172-25-000048
Chunk: 175

Company: Magnitude International Ltd
Filing Date: 2025-03-20
Form: DRS/A
Chunk 175
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 4,576,876 |   |
| Total equity and liabilities                          |     |      |     |  9,083,753 |   |     |  8,190,615 |   |     |  6,006,611 |   |

* 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-3 |

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

CONSOLIDATED STATEMENTS OF PROFIT OR LOSS

AND OTHER COMPREHENSIVE INCOME

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

|                                                                        |     | Note |     |       April 
    30, 2023 |   |     |                |       April 
    30, 2024 |   |     |       April 
    30, 2024 |   |
|:-----------------------------------------------------------------------|:----|-----:|:----|------------:|:--|:----|:---------------|------------:|:--|:----|------------:|:--|
|                                                                        |     |      |     |         SGD |   |     |                |         SGD |   |     |         USD |   |
| Revenue                                                                |     |   15 |     |  21,861,160 |   |     |                |  24,201,834 |   |     |  17,748,485 |   |
| Cost of sales                                                          |     |      |     | (19,207,791 | ) |     |                | (20,363,812 | ) |     | (14,933,860 | ) |
| Gross profit                                                           |     |      |     |   2,653,369 |   |     |                |   3,838,022 |   |     |   2,814,625 |   |
| Operating expenses:                                                    |     |      |     |             |   |     |                |             |   |     |             |   |
| Distribution costs                                                     |     |      |     |    (147,042 | ) |     |                |    (136,937 | ) |     |    (100,423 | ) |
| Administrative expenses                                                |     |      |     |