Company: MAGH
Filing Date: 2025-07-18
Form Type: F-1/A
Source: 0001641172-25-020173
Chunk: 277

Company: Magnitude International Ltd
Filing Date: 2025-07-18
Form: F-1/A
Chunk 277
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 contract sum and is expected to be utilized as these contracts progress towards completion.

| 15. | Trade              
 and other payables |

|                                |     |     April 
 30,  2024 |     |   October 
 31,  2024 |     |   October 
 31,  2024 |
|:-------------------------------|:----|----------:|:----|----------:|:----|----------:|
|                                |     |       SGD |     |       SGD |     |       USD |
| Trade payables:                |     |           |     |           |     |           |
| - third parties                |     | 2,614,237 |     | 2,162,043 |     | 1,634,197 |
| Other payables:                |     |           |     |           |     |           |
| Amount due to a director       |     |    55,899 |     |     6,305 |     |     4,766 |
| Other payables                 |     |    10,002 |     |    24,832 |     |    18,769 |
| GST payables, net              |     |    49,360 |     |   164,312 |     |   124,197 |
| Dividend payable               |     |         - |     |   300,000 |     |   226,757 |
| Accrued expenses               |     | 1,114,498 |     | 1,826,311 |     | 1,380,432 |
|                                |     | 1,229,759 |     | 2,321,760 |     | 1,754,921 |
| Total trade and other payables |     | 3,843,996 |     | 4,483,803 |     | 3,389,118 |

Trade payables are non-interest bearing and are normally settled within 45 days (April 30, 2024: 45 days).

The amount due to a director is non-trade in nature, unsecured, non-interest bearing and repayable on demand.

Accrued expenses mainly consist of accrued professional fees and subcontractors’ costs.

| F-74 |

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

NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATE