Company: MAGH
Filing Date: 2025-07-18
Form Type: F-1/A
Source: 0001641172-25-020173
Chunk: 215

Company: Magnitude International Ltd
Filing Date: 2025-07-18
Form: F-1/A
Chunk 215
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,081 |     |   34,527 |

Transaction price allocated to remaining performance obligations

Management expects that the transaction price allocated to remaining unsatisfied (or partially unsatisfied) performance obligations as at April 30, 2023 and 2024 may be recognized as revenue in the next reporting periods as follows:

|                                                                      |     |      April 
   30, 2024 |     |     April 
  30, 2025 |     |     April 
  30, 2026 |     |     April 
  30, 2027 |     |     April 
  30, 2028 |
|:---------------------------------------------------------------------|:----|-----------:|:----|----------:|:----|----------:|:----|----------:|:----|----------:|
|                                                                      |     |        SGD |     |       SGD |     |       SGD |     |       SGD |     |       SGD |
| Unsatisfied and partially unsatisfied performance obligations as at: |     |            |     |           |     |           |     |           |     |           |
| April 30, 2024                                                       |     |          - |     | 9,681,291 |     | 3,911,656 |     | 3,911,656 |     | 3,911,656 |
| April 30, 2023                                                       |     | 21,686,565 |     | 1,074,471 |     | 1,565,000 |     | 1,565,000 |     | 1,565,000 |

| F-26 |

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

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

| 8. | Cash                 
 and cash equivalents |

|               |     |     April 
  30, 2023 |     |     April 
  30, 2024 |     |     April 
  30, 2024 |
|:--------------|:----|----------:|:----|----------:|:----|----------:|
|               |     |       SGD |     |       SGD |     |       USD |
| Cash at banks |     | 1,613,282 |     | 1,868,461 |     | 1,370,241 |

| 9. | Share   
 capital |

|                                     |     |