Company: MAGH
Filing Date: 2025-02-24
Form Type: DRS/A
Source: 0001493152-25-008050
Chunk: 176

Company: Magnitude International Ltd
Filing Date: 2025-02-24
Form: DRS/A
Chunk 176
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 federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

WWC, P.C.
Certified Public Accountants
PCAOB ID No. 1171

We have served as the Company’s auditor since 2024.

San Mateo, California
December 31, 2024

| F-2 |

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

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

AS OF APRIL 30, 2023 AND 2024</div>

|                                                       |     | Note |     |     April 
  30, 2023 |   |     |     April 
  30, 2024 |   |     |     April 
  30, 2024 |   |
|:------------------------------------------------------|:----|-----:|:----|----------:|:--|:----|----------:|:--|:----|----------:|:--|
|                                                       |     |      |     |       SGD |   |     |       SGD |   |     |       USD |   |
| ASSETS                                                |     |      |     |           |   |     |           |   |     |           |   |
| Non-current assets                                    |     |      |     |           |   |     |           |   |     |           |   |