Company: MAGH
Filing Date: 2025-09-15
Form Type: 20-F
Source: 0001493152-25-013424
Chunk: 164

Company: Magnitude International Ltd
Filing Date: 2025-09-15
Form: 20-F
Item: Item 19
Chunk 164
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,821                          89,367                            5,087        3,897  

18. Finance costs

Schedule
of Finance Costs

                                           April 30, 2023                  April 30, 2024                  April 30, 2025                          
                                           SGD                             SGD                             SGD                                     
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Interest expense on bank borrowings                          27,792                          52,697                          73,258      56,119  
  Interest on lease liabilities                                19,571                          15,470                          17,457      13,373  
  Finance costs                                                47,363                          68,167                          90,715      69,492  

19. Other income

Schedule
of Other Income

                                                                                   April 30, 2023      April 30, 2024      April 30, 2025              
                                                                                   SGD                            SGD                 SGD              
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Government grants                                                                54,958                      10,930              10,700       8,198  
  Interest income                                                                  381                            149                 158         121  
  Foreign exchange gain                                                            -                            9,698                   -           -  
  Fair value changes on financial assets at fair value through profit or loss      5,247                        7,280              18,358      14,063  
  Insurance claims                                                                 -                                -               4,282       3,280  
  Gain on disposal of plant and equipment                                          -                                -               2,631       2,015  
  Rental income                                                                    -                           12,010                   -           -  
  Sundry income                                                                    17,752                       9,805               8,652       6,628  
  Other income                                                                     78,338                      49,872              44,781      34,305  

MAGNITUDE
INTERNATIONAL LTD AND ITS SUBSIDIARIES

NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS

20. Cost of sales and administrative expenses

Schedule
of cost of sales and administrative expenses

                                                      April 30, 2023                      April 30, 2024                      April 30, 2025                                
                                                      SGD                                 SGD                                 SGD                                           
 ─────────────────