Company: MAGH
Filing Date: 2025-03-20
Form Type: DRS/A
Source: 0001641172-25-000048
Chunk: 251

Company: Magnitude International Ltd
Filing Date: 2025-03-20
Form: DRS/A
Chunk 251
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 are joint ventures of the same third party.                                            |
| (iv)   | one                                                                                             
 entity is a joint venture of a third entity and the other entity is an associate of the third   
 entity.                                                                                         |
| (v)    | the                                                                                             
 entity is a post-employment benefit plan for the benefit of employees of either the Group       
 or an entity related to the Group. If the Group is itself such a plan, the sponsoring employers 
 are also related to the Group.                                                                  |
| (vi)   | the                                                                                             
 entity is controlled or jointly controlled by a person identified in (a).                       |
| (vii)  | a                                                                                               
 person identified in (a) (i) has significant influence over the entity or is a member of        
 the key management personnel of the entity (or of a parent of the entity).                      |
| (viii) | the                                                                                             
 entity, or any member of a group of which it is a part, provides key management personnel       
 services to the Group or to the parent of the Group.                                            |

| 2.21 | Segment   
 reporting |

Operating segment is reported in a manner consistent with the internal reporting provided to the executive committee whose members are responsible for allocating resources and assessing performance of the operating segment.

| 3. | Significant                         
 accounting judgements and estimates |

The preparation of the Group’s consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of contingent liabilities at the end of each reporting period. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of the asset or liability affected in the future periods.

| 3.1 | Judgments                            
 made in applying accounting policies |

Management is of the opinion that there are no significant judgements made in applying accounting estimates and policies that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next year.

| 3.2 | Key                               
 sources of estimation uncertainty |

The key assumptions concerning the future and other key sources of estimation uncertainty at the end of the reporting period are discussed below. The Group based its assumptions and estimates on parameters available when the financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising beyond the control of the Group. Such changes are reflected in the assumptions when they occur.

| F-64 |

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