Company: MAGH
Filing Date: 2025-06-25
Form Type: F-1/A
Source: 0001641172-25-016431
Chunk: 60

Company: Magnitude International Ltd
Filing Date: 2025-06-25
Form: F-1/A
Chunk 60
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 an independent third party. |
| (6) | A                                                                                   
 company wholly-owned by Mr. Cheung Sai Ho, an independent third party.              |

| 42 |

<div align='center'>SELECTED CONSOLIDATED FINANCIAL AND OTHER DATA</div>

The following summary consolidated statements of operations and comprehensive income data and cash flow data for the financial years ended April 30, 2023 and 2024 and summary consolidated balance sheets data as of April 30, 2023 and 2024 have been derived from our audited consolidated financial statements included elsewhere in this prospectus. Our consolidated financial statements are prepared and presented in accordance with the IFRS.

Our historical results are not necessarily indicative of results to be expected for any future period. The following summary consolidated financial data for the periods and as of the dates indicated are qualified by reference to, and should be read in conjunction with, our consolidated financial statements and the related notes and “Management’s Discussion and Analysis of Financial Condition and Results of Operations” included elsewhere in this prospectus.

You should read the following summary financial data together with our financial statements and the related notes appearing at the end of this prospectus, “Selected Consolidated Financial Data”, “Capitalization” and “Management’s Discussion and Analysis of Financial Condition and Results of Operations.” We have derived the financial data for the financial years ended April 30, 2023 and 2024 from our audited financial statements included in this prospectus.

Consolidated Balance Sheet

|                                                       |     | April 30,   2023 |   |     | April 30,   2024 |   |     | April 30,   2024 |   |
|:------------------------------------------------------|:----|-----------------:|:--|:----|-----------------:|:--|:----|-----------------:|:--|
|                                                       |     |               S$ |   |     |               S$ |   |     |              US$ |   |
| ASSETS                                                |     |                  |   |     |                  |   |     |                  |   |
| Non-current assets                                    |     |                  |   |     |                  |   |     |                  |   |
| Property, plant and equipment                         |     |          744,744 |   |     |          673,135 |   |     |          493,645 |   |
| Financial assets at fair value through profit or loss |     |          172,