Company: MAGH
Filing Date: 2025-03-20
Form Type: DRS/A
Source: 0001641172-25-000048
Chunk: 259

Company: Magnitude International Ltd
Filing Date: 2025-03-20
Form: DRS/A
Chunk 259
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|               |     |       SGD |     |       SGD |     |       USD |
| Cash at banks |     | 1,868,461 |     | 1,285,607 |     |   971,736 |

| 10. | Share   
 capital |

|                                  |     |      Number 
   of shares |     |   Par 
 value |     |    Authorized 
 share capital |
|                                  |     |             |     |   USD |     |           USD |
| Authorized share capital         |     |             |     |       |     |               |
| Ordinary shares of USD0.001 each |     | 500,000,000 |     | 0.001 |     |       500,000 |

|                          |     |                         April 
 30, 2024 and October 31, 2024 |     |                         April 
 30, 2024 and October 31, 2024 |     |                         April 
 30, 2024 and October 31, 2024 |
|:-------------------------|:----|------------------------------:|:----|------------------------------:|:----|------------------------------:|
|                          |     |                     Number of 
                        shares |     |                           SGD |     |                           USD |
| Issued and paid-up share 
 capital                  |     |                               |     |                               |     |                               |
| Ordinary shares          |     |                     1,000,000 |     |                        86,585 |     |                        65,446 |

The Company has an authorized share capital of USD500,000 divided into 500,000,000 ordinary shares of par value US$0.001 per share. As disclosed in Note 1, upon completion of reorganization and by principal of common control, as of April 30, 2024 and October 31, 2024, 1,000,000 ordinary shares are issued and outstanding.

The fully paid ordinary shares carry one vote per share and carry a right to dividends as and when declared by the Company.

| F-70 |

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

NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS</div>

| 11. | Reserves |

Merger reserve

Merger reserve represents the difference between the consideration paid by the Company and the share capital of the subsidiaries acquired under common control.

As disclosed in Note