Company: MAGH
Filing Date: 2025-06-25
Form Type: F-1/A
Source: 0001641172-25-016431
Chunk: 236

Company: Magnitude International Ltd
Filing Date: 2025-06-25
Form: F-1/A
Chunk 236
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,582 |   |     |    306,026 |   |     |    231,312 |   |
| Trade and other payables                      |     |      | 15 |     |  3,843,996 |   |     |  4,483,803 |   |     |  3,389,118 |   |
| Contract liabilities                          |     |      |  8 |     |    581,767 |   |     |     75,218 |   |     |     56,854 |   |
| Income tax payable                            |     |      |    |     |     87,888 |   |     |     57,883 |   |     |     43,751 |   |
| Total                                         
 current liabilities                           |     |      |    |     |  4,956,233 |   |     |  4,922,930 |   |     |  3,721,035 |   |
| Total                                         
 liabilities                                   |     |      |    |     |  6,241,028 |   |     |  6,111,804 |   |     |  4,619,655 |   |
| Total                                         
 equity and liabilities                        |     |      |    |     |  8,190,615 |   |     |  7,756,389 |   |     |  5,862,728 |   |

* 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 unaudited interim condensed

consolidated financial statements.</div>

| F-46 |

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

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS

AND OTHER COMPREHENSIVE INCOME

FOR THE SIX MONTHS ENDED OCTOBER 31, 2023 AND 2024</div>

|                                                                |     | Note |     |     October 
   31,  2023 |   |     |    October 
  31,  2024 |   |     |    October 
  31,  2024 |   |
|:---------------------------------------------------------------|:----|-----:|:----|------------:|: