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20-F false true 2026-04-30 --04-30 2026 false false 001-42770 Magnitude International Ltd E9 27 Woodlands Industrial Park E1 27 Woodlands Industrial Park E1 #03-15 (Lobby B) Hiangkie Industrial Building #03-15 (Lobby B) Hiangkie Industrial Building Singapore SG SG Singapore 757718 757718 Lim Say Wei, Chief Executive Officer (65) 6684 8428 swlim@bnlengrg.com Ordinary Shares, par value US$0.000025 MAGH NASDAQ 35000000 0.000025 No No Yes Yes Non-accelerated Filer true false false false International Financial Reporting Standards false true Although we are unable to eliminate all risks associated with cybersecurity threats and we cannot provide full assurance that our cybersecurity risk management processes will be fully complied with or effective, we have adopted policies and procedures that are designed to facilitate the identification, assessment, and management of those risks, including any such risks that have the potential to be material. Risk management and strategy We have developed and implemented a cybersecurity risk management program intended to protect the confidentiality, integrity, and availability of our critical systems and information. Our cybersecurity risk management program is aligned to the Company’s business strategy and shares common methodologies, reporting channels and governance processes that apply to other areas of enterprise risk, including legal, compliance, strategic, operational, and financial risk. Key elements of our cybersecurity risk management program include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90F_ecyd--CybersecurityRiskProcessForInformingManagementOrCommitteesResponsibleTextBlock_c20250501__20260430_z7Snpgk2WoTe">risk assessments designed to help identify material cybersecurity risks to our critical systems, information, products, services, and our broader enterprise information technology environment;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleTextBlock_c20250501__20260430_z0s5xjgiyw7d">the use of external service providers, where appropriate, to assess, test or otherwise assist with aspects of our security controls;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">training and awareness programs for team members that include periodic and ongoing assessments to drive adoption and awareness of cybersecurity processes and controls;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">a cybersecurity incident response plan that includes procedures for responding to cybersecurity incidents; and a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_904_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250501__20260430_z5O8k8SJIb8f">third-party risk management process for service providers, suppliers, and vendors.</td></tr> </table> In the last three fiscal years, the Company has <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90D_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250501__20260430_zxkRH23iNuZj">not experienced any material cybersecurity incidents, and expenses incurred from cybersecurity incidents were immaterial. risk assessments designed to help identify material cybersecurity risks to our critical systems, information, products, services, and our broader enterprise information technology environment the use of external service providers, where appropriate, to assess, test or otherwise assist with aspects of our security controls true false As part of our overall enterprise risk management program, we prioritize the identification and management of cybersecurity risk. Our management is responsible for identifying, considering and assessing material cybersecurity risks on an ongoing basis, establishing processes to ensure that such potential cybersecurity risk exposures are monitored, putting in place appropriate mitigation measures and maintaining cybersecurity programs. WWC, P.C. 1171 San Mateo, California

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1. Overview Magnitude International Ltd (the “Company”) is incorporated in Cayman Islands on 25 October 2024 and its registered office at Harneys Fiduciary (Cayman) Limited, 4th Floor, Harbour Place, 103 South Church Street, P.O. Box 10240, Grand Cayman KY1-1002, Cayman Islands. The principal place of business of the Company is 27 Woodlands Industrial Park E1 #03-15 (Lobby B) Hiangkie Industrial Building Singapore 757718. These consolidated financial statements comprise the Company and its subsidiaries (the “Group”). The principal activity of the Company is investment holding. The principal activities of the subsidiaries are disclosed below. The details of its subsidiaries are as follows: Schedule of company’s subsidiaries <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Name of subsidiary</td><td> </td> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">Percentage of effective ownership</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-weight: bold">(Country of incorporation and</td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">held by the Company</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">principal place of business)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold">Principal activities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 32%; text-align: left">Elec Power Ltd (“Elec”) (British Virgin Islands)</td><td style="width: 2%"> </td> <td style="width: 30%; text-align: left"><span id="xdx_90F_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20240501__20250430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElecPowerLtdMember_zBxseSD2k4qj" title="Principal activities"><span id="xdx_904_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250501__20260430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElecPowerLtdMember_zCCRzGT62C2g" title="Principal activities">Investment holding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_dp_c20240501__20250430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElecPowerLtdMember_zNPh4jI2EtDb" title="Percentage of effective ownership">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_dp_c20250501__20260430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElecPowerLtdMember_zEWjRPXcmeth" title="Percentage of effective ownership">100</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">BNL Engineering Private Limited (“BNL”) (Singapore)</td><td> </td> <td style="text-align: left"><span id="xdx_901_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20240501__20250430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BNLEngineeringPrivateLimitedMember_zl1jld0aa8af" title="Principal activities"><span id="xdx_904_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250501__20260430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BNLEngineeringPrivateLimitedMember_zQbLjbkPI2Q6" title="Principal activities">Provision of electrical installation and licensing services for greenfield electrical installation projects</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_dp_c20240501__20250430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BNLEngineeringPrivateLimitedMember_zVvsitV0k1ak" title="Percentage of effective ownership">100</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_dp_c20250501__20260430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BNLEngineeringPrivateLimitedMember_zzgDb5IehoT3" title="Percentage of effective ownership">100</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Herlin Pte. Ltd. (“Herlin”) (Singapore)</td><td> </td> <td style="text-align: left"><span id="xdx_90C_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20240501__20250430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--HerlinPteLtdMember_zJnsxoEUAaUh" title="Principal activities"><span id="xdx_903_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250501__20260430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--HerlinPteLtdMember_zCF15jWHh0Of" title="Principal activities">Provision of electrical installation and licensing services for brownfield electrical installation projects</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_dp_c20240501__20250430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--HerlinPteLtdMember_z16E7904m582" title="Percentage of effective ownership">100</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_dp_c20250501__20260430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--HerlinPteLtdMember_zpLXLksAkUF6" title="Percentage of effective ownership">100</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">IST Solutions (APAC) Pte Ltd (Singapore)</td><td> </td> <td style="text-align: left"><span id="xdx_90F_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250501__20260430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ISTSolutionsPteLtdMember_zP9gBgteEk1k" title="Principal activities"><span id="xdx_905_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250501__20260430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ISTSolutionsPteLtdMember_z30PNTGUi7e7" title="Principal activities">Wholesale of electrical goods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_dp_c20250501__20260430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ISTSolutionsPteLtdMember_z6VIGefaYqD6" title="Percentage of effective ownership">90</td><td style="text-align: left">%</td></tr> </table> MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Organization and reorganization In order to facilitate the Company’s initial public offering, the Company completed a series of reorganization transactions (the “Reorganization”), whereby, each of the operating and holding entities under the controlling shareholder’s common control before and after the Reorganization, were ultimately contributed to the Company. On October 25, 2024, the Company was incorporated in the Cayman Islands with limited liability and the initial <span id="xdx_90E_ecustom--NumberOfInitialShareTransferred_uShares_c20241025__20241025__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MrLimSayWeiMember_zX7THOQ42Wm9" title="Number of initial share transferred">1 share was transferred to Mr. Lim Say Wei (“Mr. Lim”) on the same date. On November 21, 2024, Mr. Lim transferred the <span id="xdx_90D_ecustom--NumberOfInitialShareTransferred_uShares_c20241121__20241121__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--XJLInternationalLtdMember_zmcOL1GOrRv2" title="Number of initial share transferred">1 share to his nominee BVI Co, XJL International Ltd. The initial authorized share capital of the Company was <span id="xdx_904_eifrs-full--NumberOfSharesAuthorised_iI_pid_c20241121__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--XJLInternationalLtdMember_zSwZJINjqdMk" title="Authorized shares capital">500,000,000 Shares of a par value of US$0.001 each. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: left; width: 0.25in">1.</td> <td style="text-align: left">Overview (Continued)</td></tr> </table> On December 12, 2024, Elec was incorporated in the BVI with limited liability. Elec is authorized to issue a maximum of 50,000 shares of a single class each with a par value of US$1.00. On December 12, 2024, the Company subscribed for, and Elec allotted and issued to it <span id="xdx_902_ecustom--NumberOfInitialShareTransferred_uShares_c20241212__20241212__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElecPowerLtdMember_zpYlN7q4xTEl" title="Number of initial share transferred">1 share for cash at par. On December 27, 2024, Mr. Lim’s nominee BVI Co, XJL International Ltd., Beyond Merchant Limited, KeyStone Builders Group Limited, Kingkey Holdings (International) Limited, Canningale Investments Limited and SwiftBuild Solutions Group Limited subscribed for 762,998; 49,000; <span id="xdx_905_eifrs-full--NumberOfSharesIssued_iI_pid_c20241227__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--KeyStoneBuildersGroupLimitedMember_zizIdZHBz8i1" title="Number of shares issued">49,000; <span id="xdx_902_eifrs-full--NumberOfSharesIssued_iI_pid_c20241227__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--KingkeyHoldingsInternationalLimitedMember_zaiNeeTbzAA2" title="Number of shares issued">45,000; <span id="xdx_90B_eifrs-full--NumberOfSharesIssued_iI_pid_c20241227__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CanningaleInvestmentsLimitedMember_zhxYTCvNPCS4" title="Number of shares issued">45,000 and <span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_pid_c20241227__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SwiftBuildSolutionsGroupLimitedMember_ziYgv38NDj28" title="Number of shares issued">49,000 Shares respectively for US$15,260, US$9,800, US$9,800, US$9,000, US$9,000 and US$9,800 in cash, representing approximately <span id="xdx_900_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20241227__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--XJLInternationalLtdMember_zsBwwJZMhkM3" title="Equity interest percentage">76.30%, <span id="xdx_900_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20241227__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BeyondMerchantLimitedMember_zQNkQCJfL6f1" title="Equity interest percentage">4.90%, <span id="xdx_90C_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20241227__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--KeyStoneBuildersGroupLimitedMember_zRwbUjLNiec2" title="Equity interest percentage">4.90%, <span id="xdx_909_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20241227__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--KingkeyHoldingsInternationalLimitedMember_ztSvCOumSxKl" title="Equity interest percentage">4.50%, <span id="xdx_909_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20241227__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CanningaleInvestmentsLimitedMember_z6nn831V02F4" title="Equity interest percentage">4.50% and <span id="xdx_902_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20241227__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SwiftBuildSolutionsGroupLimitedMember_zPZFQwiPtfLb" title="Equity interest percentage">4.90% of the issued share capital of the Company respectively. On January 10, 2025, Mr. Lim’s nominee XJL transferred <span id="xdx_904_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20250110__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MsChengMember_zT03gDENuwG4" title="Equity interest percentage">2.7%/27,000 of the issued share capital of Magnitude to Ms. Cheng, an independent third party for cash at par value. The shares are resale shares and is permitted to resale from time to time. Ms. Cheng had, at the time of acquiring Ordinary Shares from XJL International Ltd, agreed to assist the Company to expand its business in Southeast Asia after the Company’s initial public offering as well as to introduce customers to the Company for diversification of its customer base. On January 10, 2025, Mr. Lim’s nominee XJL transferred <span id="xdx_90E_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20250110__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MrChiMember_zGTDJdpPLGEi" title="Equity interest percentage">3.0%/30,000 of the issued share capital of Magnitude to Mr. Chi, an independent third party for cash at par value. Those shares are restricted shares for selling from time to time. On February 20, 2025, Mr. Lim’s nominee XJL transferred <span id="xdx_901_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20250220__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MrChooMember_ztjLRSBmJSCe" title="Equity interest percentage">3.4%/34,000 of the issued share capital of the Company to Mr. Choo, an independent third party for cash at US$18,000. On March 19, 2025, Mr. Lim and the Company entered into a reorganization agreement pursuant to which Mr. Lim transferred his shares in Herlin and BNL to Elec in consideration of the Company allotting and issuing 1 Share to Mr. Lim’s nominee BVI Co, XJL International Ltd credited as fully paid. Following such allotment and issue, the Company was held by Mr. Lim’s nominee BVI Co, XJL International Ltd, Beyond Merchant Limited, KeyStone Builders Group Limited, Kingkey Holdings (International) Limited, Canningale Investments Limited and SwiftBuild Solutions Group Limited, Ms. Cheng, Mr. Chi and Mr. Choo as to 672,000, 49,000, <span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_pid_c20250319__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--KeyStoneBuildersGroupLimitedMember_zapY5hYp1yH1" title="Number of shares issued">49,000, <span id="xdx_90B_eifrs-full--NumberOfSharesIssued_iI_pid_c20250319__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--KingkeyHoldingsInternationalLimitedMember_zIk1INt2brE1" title="Number of shares issued">45,000, <span id="xdx_904_eifrs-full--NumberOfSharesIssued_iI_pid_c20250319__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CanningaleInvestmentsLimitedMember_z74luT1TR8ua" title="Number of shares issued">45,000, <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_pid_c20250319__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SwiftBuildSolutionsGroupLimitedMember_zCkWEWa5Po4k" title="Number of shares issued">49,000, 27,000, 30,000 and 34,000 shares respectively, representing approximately <span id="xdx_907_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20250319__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--XJLInternationalLtdMember_zp5MnF6shbW3" title="Equity interest percentage">67.20%, <span id="xdx_907_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20250319__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BeyondMerchantLimitedMember_zNVsP22BO5Xk" title="Equity interest percentage">4.90%, <span id="xdx_90B_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20250319__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--KeyStoneBuildersGroupLimitedMember_zRqUDagBqC21" title="Equity interest percentage">4.90%, <span id="xdx_908_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20250319__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--KingkeyHoldingsInternationalLimitedMember_z7PCLsnXrOai" title="Equity interest percentage">4.50%, <span id="xdx_90D_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20250319__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CanningaleInvestmentsLimitedMember_zAwYSAem2XYc" title="Equity interest percentage">4.50%, <span id="xdx_907_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20250319__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SwiftBuildSolutionsGroupLimitedMember_ztwnZ05FnIKb" title="Equity interest percentage">4.90%, <span id="xdx_90B_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20250319__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MsChengMember_zLKHjilNHED8" title="Equity interest percentage">2.70%, <span id="xdx_90A_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20250319__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MrChiMember_zwZqso6pQhXb" title="Equity interest percentage">3% and <span id="xdx_903_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_c20250319__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MrChooMember_zDBGwF77vX0h" title="Equity interest percentage">3.40% of the issued share capital of the Company. On May 27, 2025, for purposes of recapitalization in anticipation of the initial public offering, <span id="xdx_90D_ecustom--DescriptionForForwardShareSplitAndChangedInAuthorizedShareCapital_c20250527__20250527__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_zCcmbNtzqFb9" title="Description for forward share split and changed in authorized share capital">the Company amended its memorandum of association to effect a 1:40 forward share split and changed the authorized share capital to US$<span id="xdx_90E_ecustom--AuthorizedShareCapital_iI_uUSD_c20250527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--InitialPublicOfferingMember_z0Aoim2QQ6Ue" title="Authorized share capital">500,000 divided into <span id="xdx_903_eifrs-full--NumberOfSharesIssued_iI_c20250527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--InitialPublicOfferingMember_zM46IBi8Eqze" title="Divided ordinary shares">20,000,000,000 ordinary shares with a par value of US$<span id="xdx_90C_eifrs-full--ParValuePerShare_iI_pid_uUSDPShares_c20250527__ifrs-full--ClassesOfOrdinarySharesAxis__custom--OrdinaryShareMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--InitialPublicOfferingMember_zBb0jyQQHZS1" title="Par value per share">0.000025 each. Concurrently, XJL International Ltd, Beyond Merchant Limited, KeyStone Builders Group Limited, Kingkey Holdings (International) Limited, Canningale Investments Limited, SwiftBuild Solutions Group Limited, Ms. Cheng, Mr. Chi and Mr. Choo surrendered <span id="xdx_901_ecustom--NumberOfSharesSurrendered_iI_pid_c20250527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--XJLInternationalLtdMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_zyFSY5Zdq8Nc" title="Number of shares surrendered">4,468,800, <span id="xdx_906_ecustom--NumberOfSharesSurrendered_iI_pid_c20250527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BeyondMerchantLimitedMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_zF6mmWDw8th8" title="Number of shares surrendered">325,850, <span id="xdx_909_ecustom--NumberOfSharesSurrendered_iI_pid_c20250527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--KeyStoneBuildersGroupLimitedMember_zHgubC7XasRj" title="Number of shares surrendered">325,850, <span id="xdx_909_ecustom--NumberOfSharesSurrendered_iI_pid_c20250527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--KingkeyHoldingsInternationalLimitedMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_zhbn82krnoE8" title="Number of shares surrendered">299,250, <span id="xdx_90C_ecustom--NumberOfSharesSurrendered_iI_pid_c20250527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CanningaleInvestmentsLimitedMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_zmtXtmMxfhD4" title="Number of shares surrendered">299,250, <span id="xdx_90A_ecustom--NumberOfSharesSurrendered_iI_pid_c20250527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SwiftBuildSolutionsGroupLimitedMember_zQGi63DDpeAa" title="Number of shares surrendered">325,850, <span id="xdx_90C_ecustom--NumberOfSharesSurrendered_iI_pid_c20250527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MrChiMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_zC6LXEhjlqw8" title="Number of shares surrendered">179,550, 199,500 and <span id="xdx_90B_ecustom--NumberOfSharesSurrendered_iI_pid_c20250527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MrChooMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_zvOc9YRCsKZb" title="Number of shares surrendered">226,100 ordinary shares to the Company respectively. After the recapitalization, their respective shareholdings are <span id="xdx_905_ecustom--NumberOfSharesRecapitalization_iI_pid_c20250527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--XJLInternationalLtdMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_zeQRPQee0W04" title="Number of shares recapitalization">22,411,200, <span id="xdx_903_ecustom--NumberOfSharesRecapitalization_iI_pid_c20250527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BeyondMerchantLimitedMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_zCydqlvidRrk" title="Number of shares recapitalization">1,634,150, <span id="xdx_905_ecustom--NumberOfSharesRecapitalization_iI_pid_c20250527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--KeyStoneBuildersGroupLimitedMember_zfKUMrpuQIRl" title="Number of shares recapitalization">1,634,150, <span id="xdx_904_ecustom--NumberOfSharesRecapitalization_iI_pid_c20250527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--KingkeyHoldingsInternationalLimitedMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_znaeblqJ3RYj" title="Number of shares recapitalization">1,500,750, <span id="xdx_90E_ecustom--NumberOfSharesRecapitalization_iI_pid_c20250527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--CanningaleInvestmentsLimitedMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_z5YM8FrkiAP" title="Number of shares recapitalization">1,500,750, <span id="xdx_903_ecustom--NumberOfSharesRecapitalization_iI_pid_c20250527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--SwiftBuildSolutionsGroupLimitedMember_zXZ2f9rcbfwb" title="Number of shares recapitalization">1,634,150, <span id="xdx_90A_ecustom--NumberOfSharesRecapitalization_iI_pid_c20250527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MrChiMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_z6j781X6Pm7a" title="Number of shares recapitalization">900,450, 1,000,500 and <span id="xdx_90E_ecustom--NumberOfSharesRecapitalization_iI_pid_c20250527__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--MrChooMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_zqs3vBftvij7" title="Number of shares recapitalization">1,133,900. There was no change in the shareholders’ respective ownership percentages following the recapitalization. The Reorganization was completed on March 19, 2025. Through the Reorganization, the Company became the holding company of the subsidiaries comprising the Group. As the Group were under the same control of the ultimate controlling party, Mr. Lim, accordingly, the financial statements are prepared on a consolidated basis by applying the principles of common control as if the Reorganization had been completed at the beginning of the first reporting period. There have been no significant changes in the nature of these activities during the financial years ended April 30, 2024, 2025 and 2026. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

The details of its subsidiaries are as follows: Schedule of company’s subsidiaries <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Name of subsidiary</td><td> </td> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">Percentage of effective ownership</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-weight: bold">(Country of incorporation and</td><td style="padding-bottom: 1pt"> </td> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">held by the Company</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">principal place of business)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold">Principal activities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 32%; text-align: left">Elec Power Ltd (“Elec”) (British Virgin Islands)</td><td style="width: 2%"> </td> <td style="width: 30%; text-align: left"><span id="xdx_90F_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20240501__20250430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElecPowerLtdMember_zBxseSD2k4qj" title="Principal activities"><span id="xdx_904_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250501__20260430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElecPowerLtdMember_zCCRzGT62C2g" title="Principal activities">Investment holding</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_dp_c20240501__20250430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElecPowerLtdMember_zNPh4jI2EtDb" title="Percentage of effective ownership">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_dp_c20250501__20260430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ElecPowerLtdMember_zEWjRPXcmeth" title="Percentage of effective ownership">100</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">BNL Engineering Private Limited (“BNL”) (Singapore)</td><td> </td> <td style="text-align: left"><span id="xdx_901_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20240501__20250430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BNLEngineeringPrivateLimitedMember_zl1jld0aa8af" title="Principal activities"><span id="xdx_904_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250501__20260430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BNLEngineeringPrivateLimitedMember_zQbLjbkPI2Q6" title="Principal activities">Provision of electrical installation and licensing services for greenfield electrical installation projects</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_dp_c20240501__20250430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BNLEngineeringPrivateLimitedMember_zVvsitV0k1ak" title="Percentage of effective ownership">100</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_dp_c20250501__20260430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BNLEngineeringPrivateLimitedMember_zzgDb5IehoT3" title="Percentage of effective ownership">100</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Herlin Pte. Ltd. (“Herlin”) (Singapore)</td><td> </td> <td style="text-align: left"><span id="xdx_90C_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20240501__20250430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--HerlinPteLtdMember_zJnsxoEUAaUh" title="Principal activities"><span id="xdx_903_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250501__20260430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--HerlinPteLtdMember_zCF15jWHh0Of" title="Principal activities">Provision of electrical installation and licensing services for brownfield electrical installation projects</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_dp_c20240501__20250430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--HerlinPteLtdMember_z16E7904m582" title="Percentage of effective ownership">100</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_dp_c20250501__20260430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--HerlinPteLtdMember_zpLXLksAkUF6" title="Percentage of effective ownership">100</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">IST Solutions (APAC) Pte Ltd (Singapore)</td><td> </td> <td style="text-align: left"><span id="xdx_90F_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250501__20260430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ISTSolutionsPteLtdMember_zP9gBgteEk1k" title="Principal activities"><span id="xdx_905_eifrs-full--PrincipalPlaceOfBusinessOfSubsidiary_c20250501__20260430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ISTSolutionsPteLtdMember_z30PNTGUi7e7" title="Principal activities">Wholesale of electrical goods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_dp_c20250501__20260430__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--ISTSolutionsPteLtdMember_z6VIGefaYqD6" title="Percentage of effective ownership">90</td><td style="text-align: left">%</td></tr> </table>

Elec Power Ltd (“Elec”) (British Virgin Islands)

Investment holding

BNL Engineering Private Limited (“BNL”) (Singapore)

Provision of electrical installation and licensing services for greenfield electrical installation projects

Herlin Pte. Ltd. (“Herlin”) (Singapore)

Provision of electrical installation and licensing services for brownfield electrical installation projects

IST Solutions (APAC) Pte Ltd (Singapore)

Wholesale of electrical goods

0.90

1 1

500000000

0.001

50000

1.00

762998

49000

45000

49000

15260

9800

9000

9800

0.7630

0.0490

0.0450

0.0490

0.027

27000

0.030

30000

0.034

34000

18000

672000

49000

45000

49000

27000

30000

34000

0.6720

0.0490

0.0450

0.0490

0.0270

0.03

0.0340

the Company amended its memorandum of association to effect a 1:40 forward share split and changed the authorized share capital to US$500,000 divided into 20,000,000,000 ordinary shares with a par value of US$0.000025 each. 500000

20000000000

0.000025

4468800 325850 325850 299250 299250 325850 179550 199500 226100 22411200 1634150 1634150 1500750 1500750 1634150 900450 1000500 1133900

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">2.</td> <td>Material accounting policy information</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.1</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Basis of preparation</td></tr> </table> The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board under the historical cost convention, except as disclosed in the accounting policies below. The preparation of financial statements in conformity with IFRS requires management to exercise its judgement in the process of applying the Group’s accounting policies. It also requires the use of certain critical accounting estimates and assumptions. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 3. In the current year, the Group has adopted all the new and revised IFRS and Interpretations of IFRS that are relevant to its operations and effective for annual periods beginning on or after May 1, 2025. Changes to the Group’s accounting policies have been made as required, in accordance with the transitional provisions in the respective IFRS and Interpretations of IFRS. The adoption of these new or amended IFRS and Interpretations of IFRS did not result in substantial changes to the Group’s accounting policies and had no material effect on the amounts reported for the current or prior financial years. IFRS and Interpretations of IFRS issued but not yet effective At the date of authorization of these financial statements, certain IFRS and Interpretations of IFRS were issued but not yet effective. Consequential amendments were also made to various standards as a result of these new/revised standards. The Group does not intend to early adopt any of the above new/revised standards, interpretations and amendments to the existing standards. Management anticipates that the adoption of the aforementioned revised/new standards will not have a material impact on the financial statements of the Group and Company in the period of their initial adoption. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.2</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Revenue</td></tr> </table> Revenue from provision of electrical works and installation services and ad hoc services in the ordinary course of business is recognized when the Group satisfies a performance obligation by transferring control of an asset to the customer. The amount of revenue recognized is the amount of the transaction price allocated to the satisfied performance obligation. Transaction price is the amount of consideration in the contract to which the Group expects to be entitled in exchange for transferring the promised goods. The transaction price may be fixed or variable and is adjusted for time value of money if the contract includes a significant financing component. Consideration payable to a customer is deducted from the transaction price if the Group does not receive a separate identifiable benefit from the customer. When consideration is variable, if applicable, the estimated amount is included in the transaction price to the extent that it is highly probable that a significant reversal of the cumulative revenue will not occur when the uncertainty associated with the variable consideration is resolved. Specifically, the Group uses a five-step approach to recognize revenue: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Step 1: Identify the contract(s) with a client</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Step 2: Identify the performance obligations in the contract</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Step 3: Determine the transaction price</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Step 4: Allocate the transaction price to the performance obligations in the contract</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Step 5: Recognize revenue when (or as) the Group satisfies a performance obligation</td></tr> </table> A performance obligation may be satisfied at a point in time or over time. Revenue from provision of electrical works and installation services The Group generally acts as the main electrical contractor in providing a range of greenfield and brownfield electrical works and installation services through fixed price contracts in private and public housing sectors including condominium, residential flats and bungalows, commercial and mixed development typed properties. The asset is created over time during the contract period, and it is accounted for as a single performance obligation that is satisfied over time. This is because the performance creates or enhances an asset that the customer controls as the asset is created or enhanced, and the performance does not create an asset with an alternative use to the Group and the Group has an enforceable right to payment for performance completed to date. Revenue is recognized over time using input method by reference to the Group’s progress towards completing the electrical works and installation services. The measure of progress is determined based on the proportion of contract costs incurred to date to the estimated total contract costs. Costs incurred that are not related to the contract or that do not contribute towards satisfying a performance obligation are excluded from the measure of progress and instead are expensed as incurred. The period between the transfer of the promised services and customer payment may exceed one year. For such contracts, there is no significant financing component present as the payment terms is an industry practice to protect the customer from the performing entity’s failure to adequately complete some or all of its obligations under the contract. As a consequence, the Group does not adjust any of the transaction prices for the time value of money. Revenue from construction contracts are also adjusted with variations to the contracts claimable from customers, as well as liquidated damages due to delays or other causes, payable to customers. Estimates of revenues, costs or extent of progress toward completion are revised if circumstances change. Any resulting increases or decreases in estimated revenues or costs are reflected in the profit or loss in the period in which the circumstances that give rise to the revision become known by management. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.2</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Revenue (Continued)</td></tr> </table> The customer is invoiced on a milestone payment schedule with a credit term of 35 days. If the value of the goods transferred by the Group exceeds the payments, a contract asset is recognized. If the payments exceed the value of the goods transferred, a contract liability is recognized. For costs incurred in fulfilling the contract which are within the scope of another IFRS, these have been accounted for in accordance with those other IFRSs. If these are not within the scope of another IFRS, the Group will capitalize these as contract costs assets only if (a) these cost related directly to a contact or an anticipated contract which the Group can specifically identify; (b) these costs generate or enhance resources of the Group that will be used in satisfying (or in continuing to satisfy) performance obligations in the future; and (c) these costs are expected to be recovered. Otherwise, such costs are recognized as an expense immediately. Capitalized contract costs are subsequently amortized on a systematic basis as the Group recognizes the related revenue over time. An impairment loss is recognized in the profit or loss to the extent that the carrying amount of capitalized contract costs exceeds the expected remaining consideration less any directly related costs not yet recognized as expenses. Revenue from ad-hoc services Ad-hoc services includes various types of electrical addition and alteration works that are generally completed within 30 days, revenue from which is recognized at a point in time when control of the asset has been transferred to its customer, being when the customer has accepted the services in accordance with the sales contract or the Group has objective evidence that all criteria for acceptance have been satisfied. There is no element of significant financing component in the Group’s revenue transaction as customers are required to pay with a credit term of 30 days from the invoice date. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.3</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Basis of consolidation</td></tr> </table> Consolidation Subsidiaries are all entities (including structured entities) over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date on that control ceases. In preparing the consolidated financial statements, transactions, balances and unrealized gains on transactions between group entities are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment indicator of the transferred asset. Accounting policies of subsidiaries have been changed, where necessary, to ensure consistency with the policies adopted by the Group. Non-controlling interests comprise the portion of a subsidiary’s net results of operations and its net assets, which is attributable to the interests that are not owned directly or indirectly by the equity holders of the Company. They are shown separately in the consolidated statements of profit or loss and other comprehensive income, statements of changes in equity, and statements of financial position. Total comprehensive income is attributed to the non-controlling interests based on their respective interests in a subsidiary, even if this results in the non-controlling interests having a deficit balance. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.3</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Basis of consolidation (Continued)</td></tr> </table> Common control Acquisition of entities under an internal reorganization scheme does not result in any change in economic substance. Accordingly, the consolidated financial statements of the Group are a continuation of the acquired entities and is accounted for as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The results of entities are presented as if the internal reorganization occurred from the beginning of the earliest period presented in the financial statements;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Group will consolidate the assets and liabilities of the acquired entities at the pre-combination carrying amounts. No adjustments are made to reflect fair values, or recognize any new assets or liabilities, at the date of the internal reorganization that would otherwise be done under the acquisition method; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">No new goodwill is recognized as a result of the internal reorganization. The only goodwill that is recognized is the existing goodwill relating to the combining entities. Any difference between the consideration paid/transferred and the equity acquired is reflected within equity as merger reserve.</td></tr> </table> Acquisition The acquisition method of accounting is used to account for business combinations entered by the Group. The consideration transferred for the acquisition of a subsidiary or business comprises the fair value of the assets transferred, the liabilities incurred and the equity interests issued by the Group. The consideration transferred also includes any contingent consideration arrangement and any pre-existing equity interest in the subsidiary measured at their fair values at the acquisition date. Acquisition-related costs are expensed as incurred. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with limited exceptions, measured initially at their fair values at the acquisition date. The excess of (a) the consideration transferred over the (b) fair value of the identifiable net assets acquired is recorded as goodwill, if any. Disposals When a change in the Group’s ownership interest in a subsidiary result in a loss of control over the subsidiary, the assets and liabilities of the subsidiary including any goodwill are derecognized. Amounts previously recognized in other comprehensive income in respect of that entity are also reclassified to profit or loss or transferred directly to retained earnings if required by a specific standard. Any retained equity interest in the entity is remeasured at fair value. The difference between the carrying amount of the retained interest at the date when control is lost and its fair value is recognized in profit or loss. Transactions with non-controlling interests Changes in the Group’s ownership interest in a subsidiary that do not result in a loss of control over the subsidiary are accounted for as transactions with equity owners of the Company. Any difference between the change in the carrying amounts of the non-controlling interest and the fair value of the consideration paid or received is recognized within equity attributable to the equity holders of the Company. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.4</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Convenience translation</td></tr> </table> Translations of amounts in the consolidated statements of financial position, consolidated statements of profit or loss and other comprehensive income, and consolidated statements of cash flows from Singapore Dollar (“S$” or “SGD”) into United States Dollar (“US$” or “USD”) as of and for the year ended April 30, 2026 are solely for the convenience of the reader and were calculated at the noon middle rate of US$1 - S$1.2738 as of April 30, 2026, as published in H.10 statistical release of the United States Federal Reserve Board. No representation is made that the S$ amounts could have been, or could be, converted, realized or settled into US$ at such rate or at any other rate. <p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zTqaBFIzXn67" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.5</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Foreign currency translations and balances</td></tr> </table> Functional and presentation currency Items included in the financial statements of each entity in the Group are measured using the currency of the primary economic environment in which the entity operates (“functional currency”). The functional currency of the Company and its subsidiary incorporated in BVI is USD, and the operating subsidiaries incorporated in Singapore is SGD. The consolidated financial statements are presented in SGD, which is the reporting currency of the Company. Transactions and balances Transactions in a currency other than the functional currency (“foreign currency”) are translated into the functional currency using the exchange rates at the dates of the transactions. Currency exchange differences resulting from the settlement of such transactions and from the translation of monetary assets and liabilities denominated in foreign currencies at the closing rates at the balance sheet date are recognized in profit or loss. Monetary items include primarily financial assets (other than equity investments), contract assets and financial liabilities. Non-monetary items measured at fair value in foreign currencies are translated using the exchange rates at the date when the fair values are determined. The results and financial position of all the Group entities (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as follows: (i) assets and liabilities are translated at the closing exchange rates at the reporting date; (ii) income and expenses are translated at average exchange rates (unless the average is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated using the exchange rates at the dates of the transactions); and (iii) all resulting currency translation differences are recognized in other comprehensive income and accumulated in the currency translation reserve. These currency translation differences are reclassified to profit or loss on disposal or partial disposal with loss of control of the foreign operation. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table> <p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zglbph2MDMK9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 42.55pt; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.6</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Property, plant and equipment</td></tr> </table> All items of property, plant and equipment are initially recorded at cost. Subsequent to recognition, property, plant and equipment are measured at cost less accumulated depreciation and any accumulated impairment losses. The cost of property, plant and equipment includes its purchase price and any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Dismantlement, removal or restoration costs are included as part of the cost of property, plant and equipment if the obligation for dismantlement, removal or restoration is incurred as a consequence of acquiring or using the property, plant and equipment. <p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAboutEstimatedUsefulLivesPropertyPlantAndEquipmentExplanatory_zIWeQ7y5rrm9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">Depreciation is calculated using the straight-line method to allocate depreciable amounts over their estimated useful lives. The estimated useful lives are as follows: Schedule of estimated useful lives of property, plant and equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 89%; margin-left: 0.75in"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt">Useful lives</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: justify">Leasehold property</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: right"><span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zN5r2tfkipdk" title="Estimated useful lives">35 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Office equipment</td><td> </td> <td style="text-align: right"><span id="xdx_90D_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OfficeEquipmentsMember_z4IBJlErg0b9" title="Estimated useful lives">5 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Furniture and fittings</td><td> </td> <td style="text-align: right"><span id="xdx_905_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zp6gecmWckrg" title="Estimated useful lives">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Renovation</td><td> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RenovationMember_zYan5ZbNSESj" title="Estimated useful lives">5 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Motor vehicles</td><td> </td> <td style="text-align: right"><span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zwyTEKpRSY83" title="Estimated useful lives">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Computer software</td><td> </td> <td style="text-align: right"><span id="xdx_90D_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zpNvpxqSpkTj" title="Estimated useful lives">2 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Computer</td><td> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ComputerMember_zSD1jS9cgY0b" title="Estimated useful lives">1 year</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Testing equipment</td><td> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TestingEquipmentMember_zhJS4CpUnDA8" title="Estimated useful lives">1 year</td></tr> </table> Fully depreciated assets are retained in the financial statements until they are no longer in use and no further change for depreciation is needed in respect of these assets. The residual value, useful lives and depreciation method are reviewed at the end of each reporting period, and adjusted prospectively, if appropriate. An item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss on derecognition of the asset is included in profit or loss in the year the asset is derecognized. <p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory_zErJg7bgxVTg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.7</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Impairment of non-financial assets</td></tr> </table> The Group assesses at each reporting date whether there is an indication that an asset may be impaired. If any indication exists, (or, where applicable, when an annual impairment testing for an asset is required), the Group makes an estimate of the asset’s recoverable amount. An asset’s recoverable amount is the higher of an asset’s or cash-generating unit’s fair value less costs of disposal and its value in use and is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or group of assets. Where the carrying amount of an asset or cash-generating unit exceeds its recoverable amount, the asset is considered impaired and is written down to its recoverable amount. Impairment losses are recognized in profit or loss. A previously recognized impairment loss is reversed only if there has been a change in the estimates used to determine the asset’s recoverable amount since the last impairment loss was recognized. If that is the case, the carrying amount of the asset is increased to its recoverable amount. That increase cannot exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized previously. Such reversal is recognized in profit or loss. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.8</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial instruments</td></tr> </table> Financial assets Initial recognition and measurement Financial assets are recognized when, and only when the entity becomes party to the contractual provisions of the instruments. At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss (“FVPL”), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVPL are expensed in profit or loss. Trade receivables are measured at the amount of consideration to which the Group expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third party, if the trade receivables do not contain a significant financing component at initial recognition. Subsequent measurement Debt instruments Subsequent measurement of debt instruments depends on the Group’s business model for managing the asset and the contractual cash flow characteristics of the asset. The three measurement categories for classification of debt instruments are amortized cost, fair value through other comprehensive income (“FVOCI”) and FVPL. Financial assets that are held for the collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. Financial assets are measured at amortized cost using the effective interest method, less impairment. Gains and losses are recognized in profit or loss when the assets are derecognized or impaired, and through the amortization process. Debt instruments that are held for trading as well as those that do not meet the criteria for classification as amortized cost or FVOCI are classified as FVPL. Movement in fair values and interest income is recognized in the period in which it arises and presented in “other income and expenses, net”. Derecognition A financial asset is derecognized where the contractual right to receive cash flows from the asset has expired. On derecognition of a financial asset in its entirety, the difference between the carrying amount and the sum of the consideration received and any cumulative gain or loss that had been recognized in other comprehensive income for debts instruments is recognized in profit or loss. Financial liabilities Initial recognition and measurement Financial liabilities are recognized when, and only when, the Group becomes a party to the contractual provisions of the financial instrument. The Group determines the classification of its financial liabilities at initial recognition. All financial liabilities are recognized initially at fair value plus in the case of financial liabilities not at FVPL, net of directly attributable transaction costs. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.8</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial instruments (Continued)</td></tr> </table> Financial liabilities (Continued) Subsequent measurement After initial recognition, financial liabilities that are not carried at FVPL are subsequently measured at amortized cost using the effective interest method. Gains and losses are recognized in profit or loss when the liabilities are derecognized, and through the amortization process. Derecognition A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expired. On derecognition, the difference between the carrying amounts and the consideration paid is recognized in profit or loss. <p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory_zrtGMRefGBsk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.9</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Impairment of financial assets</td></tr> </table> The Group recognizes an allowance for expected credit losses (“ECLs”) for all debt instruments not held at FVPL. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. ECLs are recognized in two stages. For credit exposures for which there has not been a significant increase in credit risk since initial recognition, ECLs are provided for credit losses that result from default events that are possible within the next 12-months (a “12-month ECL”). For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is recognized for credit losses expected over the remaining life of the exposure, irrespective of timing of the default (a “lifetime ECL”). For trade receivables, the Group applies a simplified approach in calculating ECLs. Therefore, the Group does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime ECLs at each reporting date. The Group has established a provision matrix that is based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment which could affect debtors’ ability to pay. The Group considers a financial asset in default when contractual payments are 60 days past due. However, in certain cases, the Group may also consider a financial asset to be in default when internal or external information indicates that the Group is unlikely to receive the outstanding contractual amounts in full before taking into account any credit enhancements held by the Group. A financial asset is written off when there is no reasonable expectation of recovering the contractual cash flows. <p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_zNPq5X51bQwf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.10</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Cash and cash equivalents</td></tr> </table> Cash and cash equivalents comprise cash at banks and on hand which are subject to an insignificant risk of changes in value. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.11</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Provisions</td></tr> </table> General Provisions are recognized when the Group has a present obligation (legal or constructive) where, as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">2.11</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Provisions (Continued)</td></tr> </table> General (Continued) Provisions are reviewed at the end of each reporting period and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of economic resources will be required to settle the obligation, the provision is reversed. If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, where appropriate, the risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognized as a finance cost. Onerous contract If the Group has a contract that is onerous, the present obligation under the contract is recognized and measured as a provision. However, before a separate provision for an onerous contract is established, the Group recognizes any impairment loss that has occurred on assets dedicated to that contract. An onerous contract is a contract under which the unavoidable costs (i.e., the costs that the Group cannot avoid because it has the contract) of meeting the obligations under the contract exceed the economic benefits expected to be received under it. The unavoidable costs under a contract reflect the least net cost of exiting from the contract, which is the lower of the cost of fulfilling it and any compensation or penalties arising from failure to fulfil it. Defect liability If the Group has a contractual commitment to rectify defect works for its construction contract during the defect liability period. A provision is recognized at the balance sheet date for expected defect costs based on historical experience of the level of defects. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.12</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Government grants</td></tr> </table> Government grants are recognized as a receivable when there is reasonable assurance that the grant will be received and all attached conditions will be complied with. When the grant relates to an expense item, it is recognized as income on a systematic basis over the periods that the related costs, for which it is intended to compensate, are expensed. When the grant relates to an asset, the fair value is recognized as deferred income on the statement of financial position and is recognized as income in equal amounts over the expected useful life of the related asset. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.13</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Borrowing costs</td></tr> </table> All borrowing costs that are not directly attributable to the acquisition, construction or production of a qualifying asset are recognized in profit or loss in the period in which they are incurred. Borrowings are presented as current liabilities unless the Group has an unconditional right to defer settlement for at least 12 months after the reporting date. When an entity breaches an undertaking under a long-term loan agreement on or before the reporting date with the effect that the liability becomes payable on demand, the liability is classified as current, even if the lender has agreed, after the reporting date and before the authorization of the financial statements for issue, not to demand payment as a consequence of the breach. The liability is classified as current because, at the reporting date, the entity does not have an unconditional right to defer its settlement for at least twelve months after that date. Where the entity expects, and has the discretion, to re-finance or roll over an obligation for at least 12 months after the reporting period under an existing loan facility with the same lender, the liability is classified as non-current. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.14</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Employee benefits</td></tr> </table> Defined contribution plan The Group makes contributions to the Central Provident Fund scheme in Singapore, a defined contribution pension scheme. Contributions to defined contribution pension schemes are recognized as an expense in the period in which the related service is performed. Short-term employee benefits Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided. A liability is recognized for the amount expected to be paid if the Group has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee, and the obligation can be estimated reliably. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.15</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Leases</td></tr> </table> The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. As lessee The Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Group recognizes lease liabilities representing the obligations to make lease payments and right-of-use assets representing the right to use the underlying leased assets. Right-of-use assets The Group recognizes right-of-use assets at the commencement date of the lease (i.e. the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and- the estimated useful lives of the assets. If ownership of the leased asset transfers to the Group at the end of the lease term or the cost reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. The right-of-use assets are also subject to impairment. The accounting policy for impairment is disclosed in Note 2.7. Lease liabilities At the commencement date of the lease, the Group recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Group and payments of penalties for terminating the lease, if the lease term reflects the Group exercising the option to terminate. Variable lease payments that do not depend on an index or a rate are recognized as expenses (unless they are incurred to produce inventories) in the period in which the event or condition that triggers the payment occurs. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.15</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Leases (Continued)</td></tr> </table> Lease liabilities (Continued) In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g. changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. The Group’s lease liabilities are presented in Note 13. Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to its short-term leases of machinery (i.e. those leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered to be low value. Lease payments on short-term leases and leases of low value assets are recognized as expense on a straight-line basis over the lease term. <p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zsIn294lb4Wl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify; text-indent: -0.5in"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.16</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Taxes</td></tr> </table> Current income tax Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authority. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date. Current income taxes are recognized in profit or loss except to the extent that the tax relates to items recognized outside profit or loss, either in other comprehensive income or directly in equity. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. Deferred tax Deferred tax is provided using the liability method on temporary differences at the end of the reporting date between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax assets and deferred tax liabilities are offset, if a legally enforceable right exists to set off current income tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.16</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Taxes (Continued)</td></tr> </table> Deferred tax (Continued) Deferred tax assets shall be recognized for all deductible temporary differences to the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilized, unless: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the deferred tax asset arises from the initial recognition of an asset or liability in a transaction that: is not a business combination; or at the time of transaction, affects neither accounting profit nor taxable profit (tax loss); and at the time of transaction, does not give rise to equal taxable and deductible temporary differences; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">in respect of deductible temporary differences associated with interests in joint ventures, deferred tax assets are recognized only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilized.</td></tr> </table> The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are reassessed at the end of each reporting period and are recognized to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered. Goods and Service Tax (“GST”) Revenues, expenses and assets are recognized net of the amount of sales tax except: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">where the sales tax incurred on a purchase of assets or services is not recoverable from the taxation authority, in which case the sales tax is recognized as part of the cost of acquisition of the asset or as part of the expense item as applicable; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">receivables and payables that are stated with the amount of sales tax included.</td></tr> </table> The net amount of sales tax recoverable from, or payable to, the taxation authority is included as part of receivables or payables in the statement of financial position. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.17</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Share capital</td></tr> </table> Proceeds from issuance of ordinary shares are recognized as share capital in equity. Incremental costs directly attributable to the issuance of ordinary shares are deducted against share capital. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.18</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Earnings/(loss) per share</td></tr> </table> The Group presents basic and diluted earnings/(loss) per share data for its ordinary shares. Basic earnings per share is calculated by dividing the profit or loss attributable to owners of the Company by the weighted-average number of ordinary shares outstanding during the year, adjusted for own shares held, if any. Diluted earnings per share is determined by adjusting the profit or loss attributable to owner of the Company and the weighted-average number of ordinary shares outstanding, adjusted for own shares held, if any, for the effects of all dilutive potential ordinary shares. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.19</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Dividends</td></tr> </table> Equity dividends are recognized when they become legally payable. Interim dividends are recorded in the year in which they are declared payable. Final dividends are recorded in the year in which the dividends are approved by the shareholder. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.20</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Related parties</td></tr> </table> A related party is defined as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">A person or a close member of that person’s family is related to the Group if that person:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">has control or joint control over the Group;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">has significant influence over the Group; or</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">(iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">is a member of the key management personnel of the Group or of a parent of the Company.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">An entity is related to the Group if any of the following conditions applies:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the entity and the Group are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">one entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">(iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">both entities are joint ventures of the same third party.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">(iv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">one entity is a joint venture of a third entity and the other entity is an associate of the third entity.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">(v)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the entity is a post-employment benefit plan for the benefit of employees of either the Group or an entity related to the Group. If the Group is itself such a plan, the sponsoring employers are also related to the Group.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">(vi)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the entity is controlled or jointly controlled by a person identified in (a).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">(vii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">a person identified in (a) (i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">(viii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the entity, or any member of a group of which it is a part, provides key management personnel services to the Group or to the parent of the Group.</td></tr> </table> 2.21 Segment reporting Operating segment is reported in a manner consistent with the internal reporting provided to the executive committee whose members are responsible for allocating resources and assessing performance of the operating segment.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.1</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Basis of preparation</td></tr> </table> The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board under the historical cost convention, except as disclosed in the accounting policies below. The preparation of financial statements in conformity with IFRS requires management to exercise its judgement in the process of applying the Group’s accounting policies. It also requires the use of certain critical accounting estimates and assumptions. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 3. In the current year, the Group has adopted all the new and revised IFRS and Interpretations of IFRS that are relevant to its operations and effective for annual periods beginning on or after May 1, 2025. Changes to the Group’s accounting policies have been made as required, in accordance with the transitional provisions in the respective IFRS and Interpretations of IFRS. The adoption of these new or amended IFRS and Interpretations of IFRS did not result in substantial changes to the Group’s accounting policies and had no material effect on the amounts reported for the current or prior financial years. IFRS and Interpretations of IFRS issued but not yet effective At the date of authorization of these financial statements, certain IFRS and Interpretations of IFRS were issued but not yet effective. Consequential amendments were also made to various standards as a result of these new/revised standards. The Group does not intend to early adopt any of the above new/revised standards, interpretations and amendments to the existing standards. Management anticipates that the adoption of the aforementioned revised/new standards will not have a material impact on the financial statements of the Group and Company in the period of their initial adoption. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.2</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Revenue</td></tr> </table> Revenue from provision of electrical works and installation services and ad hoc services in the ordinary course of business is recognized when the Group satisfies a performance obligation by transferring control of an asset to the customer. The amount of revenue recognized is the amount of the transaction price allocated to the satisfied performance obligation. Transaction price is the amount of consideration in the contract to which the Group expects to be entitled in exchange for transferring the promised goods. The transaction price may be fixed or variable and is adjusted for time value of money if the contract includes a significant financing component. Consideration payable to a customer is deducted from the transaction price if the Group does not receive a separate identifiable benefit from the customer. When consideration is variable, if applicable, the estimated amount is included in the transaction price to the extent that it is highly probable that a significant reversal of the cumulative revenue will not occur when the uncertainty associated with the variable consideration is resolved. Specifically, the Group uses a five-step approach to recognize revenue: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Step 1: Identify the contract(s) with a client</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Step 2: Identify the performance obligations in the contract</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Step 3: Determine the transaction price</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Step 4: Allocate the transaction price to the performance obligations in the contract</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Step 5: Recognize revenue when (or as) the Group satisfies a performance obligation</td></tr> </table> A performance obligation may be satisfied at a point in time or over time. Revenue from provision of electrical works and installation services The Group generally acts as the main electrical contractor in providing a range of greenfield and brownfield electrical works and installation services through fixed price contracts in private and public housing sectors including condominium, residential flats and bungalows, commercial and mixed development typed properties. The asset is created over time during the contract period, and it is accounted for as a single performance obligation that is satisfied over time. This is because the performance creates or enhances an asset that the customer controls as the asset is created or enhanced, and the performance does not create an asset with an alternative use to the Group and the Group has an enforceable right to payment for performance completed to date. Revenue is recognized over time using input method by reference to the Group’s progress towards completing the electrical works and installation services. The measure of progress is determined based on the proportion of contract costs incurred to date to the estimated total contract costs. Costs incurred that are not related to the contract or that do not contribute towards satisfying a performance obligation are excluded from the measure of progress and instead are expensed as incurred. The period between the transfer of the promised services and customer payment may exceed one year. For such contracts, there is no significant financing component present as the payment terms is an industry practice to protect the customer from the performing entity’s failure to adequately complete some or all of its obligations under the contract. As a consequence, the Group does not adjust any of the transaction prices for the time value of money. Revenue from construction contracts are also adjusted with variations to the contracts claimable from customers, as well as liquidated damages due to delays or other causes, payable to customers. Estimates of revenues, costs or extent of progress toward completion are revised if circumstances change. Any resulting increases or decreases in estimated revenues or costs are reflected in the profit or loss in the period in which the circumstances that give rise to the revision become known by management. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.2</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Revenue (Continued)</td></tr> </table> The customer is invoiced on a milestone payment schedule with a credit term of 35 days. If the value of the goods transferred by the Group exceeds the payments, a contract asset is recognized. If the payments exceed the value of the goods transferred, a contract liability is recognized. For costs incurred in fulfilling the contract which are within the scope of another IFRS, these have been accounted for in accordance with those other IFRSs. If these are not within the scope of another IFRS, the Group will capitalize these as contract costs assets only if (a) these cost related directly to a contact or an anticipated contract which the Group can specifically identify; (b) these costs generate or enhance resources of the Group that will be used in satisfying (or in continuing to satisfy) performance obligations in the future; and (c) these costs are expected to be recovered. Otherwise, such costs are recognized as an expense immediately. Capitalized contract costs are subsequently amortized on a systematic basis as the Group recognizes the related revenue over time. An impairment loss is recognized in the profit or loss to the extent that the carrying amount of capitalized contract costs exceeds the expected remaining consideration less any directly related costs not yet recognized as expenses. Revenue from ad-hoc services Ad-hoc services includes various types of electrical addition and alteration works that are generally completed within 30 days, revenue from which is recognized at a point in time when control of the asset has been transferred to its customer, being when the customer has accepted the services in accordance with the sales contract or the Group has objective evidence that all criteria for acceptance have been satisfied. There is no element of significant financing component in the Group’s revenue transaction as customers are required to pay with a credit term of 30 days from the invoice date.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.3</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Basis of consolidation</td></tr> </table> Consolidation Subsidiaries are all entities (including structured entities) over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date on that control ceases. In preparing the consolidated financial statements, transactions, balances and unrealized gains on transactions between group entities are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment indicator of the transferred asset. Accounting policies of subsidiaries have been changed, where necessary, to ensure consistency with the policies adopted by the Group. Non-controlling interests comprise the portion of a subsidiary’s net results of operations and its net assets, which is attributable to the interests that are not owned directly or indirectly by the equity holders of the Company. They are shown separately in the consolidated statements of profit or loss and other comprehensive income, statements of changes in equity, and statements of financial position. Total comprehensive income is attributed to the non-controlling interests based on their respective interests in a subsidiary, even if this results in the non-controlling interests having a deficit balance. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.3</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Basis of consolidation (Continued)</td></tr> </table> Common control Acquisition of entities under an internal reorganization scheme does not result in any change in economic substance. Accordingly, the consolidated financial statements of the Group are a continuation of the acquired entities and is accounted for as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The results of entities are presented as if the internal reorganization occurred from the beginning of the earliest period presented in the financial statements;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Group will consolidate the assets and liabilities of the acquired entities at the pre-combination carrying amounts. No adjustments are made to reflect fair values, or recognize any new assets or liabilities, at the date of the internal reorganization that would otherwise be done under the acquisition method; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">No new goodwill is recognized as a result of the internal reorganization. The only goodwill that is recognized is the existing goodwill relating to the combining entities. Any difference between the consideration paid/transferred and the equity acquired is reflected within equity as merger reserve.</td></tr> </table> Acquisition The acquisition method of accounting is used to account for business combinations entered by the Group. The consideration transferred for the acquisition of a subsidiary or business comprises the fair value of the assets transferred, the liabilities incurred and the equity interests issued by the Group. The consideration transferred also includes any contingent consideration arrangement and any pre-existing equity interest in the subsidiary measured at their fair values at the acquisition date. Acquisition-related costs are expensed as incurred. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are, with limited exceptions, measured initially at their fair values at the acquisition date. The excess of (a) the consideration transferred over the (b) fair value of the identifiable net assets acquired is recorded as goodwill, if any. Disposals When a change in the Group’s ownership interest in a subsidiary result in a loss of control over the subsidiary, the assets and liabilities of the subsidiary including any goodwill are derecognized. Amounts previously recognized in other comprehensive income in respect of that entity are also reclassified to profit or loss or transferred directly to retained earnings if required by a specific standard. Any retained equity interest in the entity is remeasured at fair value. The difference between the carrying amount of the retained interest at the date when control is lost and its fair value is recognized in profit or loss. Transactions with non-controlling interests Changes in the Group’s ownership interest in a subsidiary that do not result in a loss of control over the subsidiary are accounted for as transactions with equity owners of the Company. Any difference between the change in the carrying amounts of the non-controlling interest and the fair value of the consideration paid or received is recognized within equity attributable to the equity holders of the Company. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.4</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Convenience translation</td></tr> </table> Translations of amounts in the consolidated statements of financial position, consolidated statements of profit or loss and other comprehensive income, and consolidated statements of cash flows from Singapore Dollar (“S$” or “SGD”) into United States Dollar (“US$” or “USD”) as of and for the year ended April 30, 2026 are solely for the convenience of the reader and were calculated at the noon middle rate of US$1 - S$1.2738 as of April 30, 2026, as published in H.10 statistical release of the United States Federal Reserve Board. No representation is made that the S$ amounts could have been, or could be, converted, realized or settled into US$ at such rate or at any other rate.

<p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zTqaBFIzXn67" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.5</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Foreign currency translations and balances</td></tr> </table> Functional and presentation currency Items included in the financial statements of each entity in the Group are measured using the currency of the primary economic environment in which the entity operates (“functional currency”). The functional currency of the Company and its subsidiary incorporated in BVI is USD, and the operating subsidiaries incorporated in Singapore is SGD. The consolidated financial statements are presented in SGD, which is the reporting currency of the Company. Transactions and balances Transactions in a currency other than the functional currency (“foreign currency”) are translated into the functional currency using the exchange rates at the dates of the transactions. Currency exchange differences resulting from the settlement of such transactions and from the translation of monetary assets and liabilities denominated in foreign currencies at the closing rates at the balance sheet date are recognized in profit or loss. Monetary items include primarily financial assets (other than equity investments), contract assets and financial liabilities. Non-monetary items measured at fair value in foreign currencies are translated using the exchange rates at the date when the fair values are determined. The results and financial position of all the Group entities (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as follows: (i) assets and liabilities are translated at the closing exchange rates at the reporting date; (ii) income and expenses are translated at average exchange rates (unless the average is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated using the exchange rates at the dates of the transactions); and (iii) all resulting currency translation differences are recognized in other comprehensive income and accumulated in the currency translation reserve. These currency translation differences are reclassified to profit or loss on disposal or partial disposal with loss of control of the foreign operation. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table>

<p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zglbph2MDMK9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 42.55pt; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.6</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Property, plant and equipment</td></tr> </table> All items of property, plant and equipment are initially recorded at cost. Subsequent to recognition, property, plant and equipment are measured at cost less accumulated depreciation and any accumulated impairment losses. The cost of property, plant and equipment includes its purchase price and any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Dismantlement, removal or restoration costs are included as part of the cost of property, plant and equipment if the obligation for dismantlement, removal or restoration is incurred as a consequence of acquiring or using the property, plant and equipment. <p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAboutEstimatedUsefulLivesPropertyPlantAndEquipmentExplanatory_zIWeQ7y5rrm9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">Depreciation is calculated using the straight-line method to allocate depreciable amounts over their estimated useful lives. The estimated useful lives are as follows: Schedule of estimated useful lives of property, plant and equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 89%; margin-left: 0.75in"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt">Useful lives</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: justify">Leasehold property</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: right"><span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zN5r2tfkipdk" title="Estimated useful lives">35 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Office equipment</td><td> </td> <td style="text-align: right"><span id="xdx_90D_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OfficeEquipmentsMember_z4IBJlErg0b9" title="Estimated useful lives">5 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Furniture and fittings</td><td> </td> <td style="text-align: right"><span id="xdx_905_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zp6gecmWckrg" title="Estimated useful lives">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Renovation</td><td> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RenovationMember_zYan5ZbNSESj" title="Estimated useful lives">5 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Motor vehicles</td><td> </td> <td style="text-align: right"><span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zwyTEKpRSY83" title="Estimated useful lives">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Computer software</td><td> </td> <td style="text-align: right"><span id="xdx_90D_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zpNvpxqSpkTj" title="Estimated useful lives">2 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Computer</td><td> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ComputerMember_zSD1jS9cgY0b" title="Estimated useful lives">1 year</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Testing equipment</td><td> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TestingEquipmentMember_zhJS4CpUnDA8" title="Estimated useful lives">1 year</td></tr> </table> Fully depreciated assets are retained in the financial statements until they are no longer in use and no further change for depreciation is needed in respect of these assets. The residual value, useful lives and depreciation method are reviewed at the end of each reporting period, and adjusted prospectively, if appropriate. An item of property, plant and equipment is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss on derecognition of the asset is included in profit or loss in the year the asset is derecognized.

<p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAboutEstimatedUsefulLivesPropertyPlantAndEquipmentExplanatory_zIWeQ7y5rrm9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify">Depreciation is calculated using the straight-line method to allocate depreciable amounts over their estimated useful lives. The estimated useful lives are as follows: Schedule of estimated useful lives of property, plant and equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 89%; margin-left: 0.75in"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: right; padding-bottom: 1pt">Useful lives</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: justify">Leasehold property</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: right"><span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zN5r2tfkipdk" title="Estimated useful lives">35 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Office equipment</td><td> </td> <td style="text-align: right"><span id="xdx_90D_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--OfficeEquipmentsMember_z4IBJlErg0b9" title="Estimated useful lives">5 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Furniture and fittings</td><td> </td> <td style="text-align: right"><span id="xdx_905_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zp6gecmWckrg" title="Estimated useful lives">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Renovation</td><td> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RenovationMember_zYan5ZbNSESj" title="Estimated useful lives">5 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Motor vehicles</td><td> </td> <td style="text-align: right"><span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zwyTEKpRSY83" title="Estimated useful lives">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Computer software</td><td> </td> <td style="text-align: right"><span id="xdx_90D_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zpNvpxqSpkTj" title="Estimated useful lives">2 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Computer</td><td> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ComputerMember_zSD1jS9cgY0b" title="Estimated useful lives">1 year</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Testing equipment</td><td> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250501__20260430__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TestingEquipmentMember_zhJS4CpUnDA8" title="Estimated useful lives">1 year</td></tr> </table>

P35Y

P5Y

P2Y

P1Y

<p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory_zErJg7bgxVTg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.7</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Impairment of non-financial assets</td></tr> </table> The Group assesses at each reporting date whether there is an indication that an asset may be impaired. If any indication exists, (or, where applicable, when an annual impairment testing for an asset is required), the Group makes an estimate of the asset’s recoverable amount. An asset’s recoverable amount is the higher of an asset’s or cash-generating unit’s fair value less costs of disposal and its value in use and is determined for an individual asset, unless the asset does not generate cash inflows that are largely independent of those from other assets or group of assets. Where the carrying amount of an asset or cash-generating unit exceeds its recoverable amount, the asset is considered impaired and is written down to its recoverable amount. Impairment losses are recognized in profit or loss. A previously recognized impairment loss is reversed only if there has been a change in the estimates used to determine the asset’s recoverable amount since the last impairment loss was recognized. If that is the case, the carrying amount of the asset is increased to its recoverable amount. That increase cannot exceed the carrying amount that would have been determined, net of depreciation, had no impairment loss been recognized previously. Such reversal is recognized in profit or loss. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.8</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial instruments</td></tr> </table> Financial assets Initial recognition and measurement Financial assets are recognized when, and only when the entity becomes party to the contractual provisions of the instruments. At initial recognition, the Group measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss (“FVPL”), transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at FVPL are expensed in profit or loss. Trade receivables are measured at the amount of consideration to which the Group expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third party, if the trade receivables do not contain a significant financing component at initial recognition. Subsequent measurement Debt instruments Subsequent measurement of debt instruments depends on the Group’s business model for managing the asset and the contractual cash flow characteristics of the asset. The three measurement categories for classification of debt instruments are amortized cost, fair value through other comprehensive income (“FVOCI”) and FVPL. Financial assets that are held for the collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. Financial assets are measured at amortized cost using the effective interest method, less impairment. Gains and losses are recognized in profit or loss when the assets are derecognized or impaired, and through the amortization process. Debt instruments that are held for trading as well as those that do not meet the criteria for classification as amortized cost or FVOCI are classified as FVPL. Movement in fair values and interest income is recognized in the period in which it arises and presented in “other income and expenses, net”. Derecognition A financial asset is derecognized where the contractual right to receive cash flows from the asset has expired. On derecognition of a financial asset in its entirety, the difference between the carrying amount and the sum of the consideration received and any cumulative gain or loss that had been recognized in other comprehensive income for debts instruments is recognized in profit or loss. Financial liabilities Initial recognition and measurement Financial liabilities are recognized when, and only when, the Group becomes a party to the contractual provisions of the financial instrument. The Group determines the classification of its financial liabilities at initial recognition. All financial liabilities are recognized initially at fair value plus in the case of financial liabilities not at FVPL, net of directly attributable transaction costs. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.8</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial instruments (Continued)</td></tr> </table> Financial liabilities (Continued) Subsequent measurement After initial recognition, financial liabilities that are not carried at FVPL are subsequently measured at amortized cost using the effective interest method. Gains and losses are recognized in profit or loss when the liabilities are derecognized, and through the amortization process. Derecognition A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expired. On derecognition, the difference between the carrying amounts and the consideration paid is recognized in profit or loss.

<p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory_zrtGMRefGBsk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.9</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Impairment of financial assets</td></tr> </table> The Group recognizes an allowance for expected credit losses (“ECLs”) for all debt instruments not held at FVPL. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that the Group expects to receive, discounted at an approximation of the original effective interest rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral to the contractual terms. ECLs are recognized in two stages. For credit exposures for which there has not been a significant increase in credit risk since initial recognition, ECLs are provided for credit losses that result from default events that are possible within the next 12-months (a “12-month ECL”). For those credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is recognized for credit losses expected over the remaining life of the exposure, irrespective of timing of the default (a “lifetime ECL”). For trade receivables, the Group applies a simplified approach in calculating ECLs. Therefore, the Group does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime ECLs at each reporting date. The Group has established a provision matrix that is based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors and the economic environment which could affect debtors’ ability to pay. The Group considers a financial asset in default when contractual payments are 60 days past due. However, in certain cases, the Group may also consider a financial asset to be in default when internal or external information indicates that the Group is unlikely to receive the outstanding contractual amounts in full before taking into account any credit enhancements held by the Group. A financial asset is written off when there is no reasonable expectation of recovering the contractual cash flows.

<p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_zNPq5X51bQwf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.10</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Cash and cash equivalents</td></tr> </table> Cash and cash equivalents comprise cash at banks and on hand which are subject to an insignificant risk of changes in value.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.11</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Provisions</td></tr> </table> General Provisions are recognized when the Group has a present obligation (legal or constructive) where, as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">2.11</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Provisions (Continued)</td></tr> </table> General (Continued) Provisions are reviewed at the end of each reporting period and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of economic resources will be required to settle the obligation, the provision is reversed. If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects, where appropriate, the risks specific to the liability. When discounting is used, the increase in the provision due to the passage of time is recognized as a finance cost. Onerous contract If the Group has a contract that is onerous, the present obligation under the contract is recognized and measured as a provision. However, before a separate provision for an onerous contract is established, the Group recognizes any impairment loss that has occurred on assets dedicated to that contract. An onerous contract is a contract under which the unavoidable costs (i.e., the costs that the Group cannot avoid because it has the contract) of meeting the obligations under the contract exceed the economic benefits expected to be received under it. The unavoidable costs under a contract reflect the least net cost of exiting from the contract, which is the lower of the cost of fulfilling it and any compensation or penalties arising from failure to fulfil it. Defect liability If the Group has a contractual commitment to rectify defect works for its construction contract during the defect liability period. A provision is recognized at the balance sheet date for expected defect costs based on historical experience of the level of defects.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.12</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Government grants</td></tr> </table> Government grants are recognized as a receivable when there is reasonable assurance that the grant will be received and all attached conditions will be complied with. When the grant relates to an expense item, it is recognized as income on a systematic basis over the periods that the related costs, for which it is intended to compensate, are expensed. When the grant relates to an asset, the fair value is recognized as deferred income on the statement of financial position and is recognized as income in equal amounts over the expected useful life of the related asset.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.13</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Borrowing costs</td></tr> </table> All borrowing costs that are not directly attributable to the acquisition, construction or production of a qualifying asset are recognized in profit or loss in the period in which they are incurred. Borrowings are presented as current liabilities unless the Group has an unconditional right to defer settlement for at least 12 months after the reporting date. When an entity breaches an undertaking under a long-term loan agreement on or before the reporting date with the effect that the liability becomes payable on demand, the liability is classified as current, even if the lender has agreed, after the reporting date and before the authorization of the financial statements for issue, not to demand payment as a consequence of the breach. The liability is classified as current because, at the reporting date, the entity does not have an unconditional right to defer its settlement for at least twelve months after that date. Where the entity expects, and has the discretion, to re-finance or roll over an obligation for at least 12 months after the reporting period under an existing loan facility with the same lender, the liability is classified as non-current. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.14</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Employee benefits</td></tr> </table> Defined contribution plan The Group makes contributions to the Central Provident Fund scheme in Singapore, a defined contribution pension scheme. Contributions to defined contribution pension schemes are recognized as an expense in the period in which the related service is performed. Short-term employee benefits Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided. A liability is recognized for the amount expected to be paid if the Group has a present legal or constructive obligation to pay this amount as a result of past service provided by the employee, and the obligation can be estimated reliably.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.15</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Leases</td></tr> </table> The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. As lessee The Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Group recognizes lease liabilities representing the obligations to make lease payments and right-of-use assets representing the right to use the underlying leased assets. Right-of-use assets The Group recognizes right-of-use assets at the commencement date of the lease (i.e. the date the underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and- the estimated useful lives of the assets. If ownership of the leased asset transfers to the Group at the end of the lease term or the cost reflects the exercise of a purchase option, depreciation is calculated using the estimated useful life of the asset. The right-of-use assets are also subject to impairment. The accounting policy for impairment is disclosed in Note 2.7. Lease liabilities At the commencement date of the lease, the Group recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Group and payments of penalties for terminating the lease, if the lease term reflects the Group exercising the option to terminate. Variable lease payments that do not depend on an index or a rate are recognized as expenses (unless they are incurred to produce inventories) in the period in which the event or condition that triggers the payment occurs. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.15</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Leases (Continued)</td></tr> </table> Lease liabilities (Continued) In calculating the present value of lease payments, the Group uses its incremental borrowing rate at the lease commencement date because the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g. changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. The Group’s lease liabilities are presented in Note 13. Short-term leases and leases of low-value assets The Group applies the short-term lease recognition exemption to its short-term leases of machinery (i.e. those leases that have a lease term of 12 months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition exemption to leases of office equipment that are considered to be low value. Lease payments on short-term leases and leases of low value assets are recognized as expense on a straight-line basis over the lease term.

<p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zsIn294lb4Wl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify; text-indent: -0.5in"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.16</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Taxes</td></tr> </table> Current income tax Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authority. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date. Current income taxes are recognized in profit or loss except to the extent that the tax relates to items recognized outside profit or loss, either in other comprehensive income or directly in equity. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. Deferred tax Deferred tax is provided using the liability method on temporary differences at the end of the reporting date between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax assets and deferred tax liabilities are offset, if a legally enforceable right exists to set off current income tax assets against current income tax liabilities and the deferred taxes relate to the same taxable entity and the same taxation authority. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.16</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Taxes (Continued)</td></tr> </table> Deferred tax (Continued) Deferred tax assets shall be recognized for all deductible temporary differences to the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilized, unless: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the deferred tax asset arises from the initial recognition of an asset or liability in a transaction that: is not a business combination; or at the time of transaction, affects neither accounting profit nor taxable profit (tax loss); and at the time of transaction, does not give rise to equal taxable and deductible temporary differences; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">in respect of deductible temporary differences associated with interests in joint ventures, deferred tax assets are recognized only to the extent that it is probable that the temporary differences will reverse in the foreseeable future and taxable profit will be available against which the temporary differences can be utilized.</td></tr> </table> The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred tax asset to be utilized. Unrecognized deferred tax assets are reassessed at the end of each reporting period and are recognized to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered. Goods and Service Tax (“GST”) Revenues, expenses and assets are recognized net of the amount of sales tax except: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">where the sales tax incurred on a purchase of assets or services is not recoverable from the taxation authority, in which case the sales tax is recognized as part of the cost of acquisition of the asset or as part of the expense item as applicable; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">receivables and payables that are stated with the amount of sales tax included.</td></tr> </table> The net amount of sales tax recoverable from, or payable to, the taxation authority is included as part of receivables or payables in the statement of financial position.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.17</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Share capital</td></tr> </table> Proceeds from issuance of ordinary shares are recognized as share capital in equity. Incremental costs directly attributable to the issuance of ordinary shares are deducted against share capital.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.18</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Earnings/(loss) per share</td></tr> </table> The Group presents basic and diluted earnings/(loss) per share data for its ordinary shares. Basic earnings per share is calculated by dividing the profit or loss attributable to owners of the Company by the weighted-average number of ordinary shares outstanding during the year, adjusted for own shares held, if any. Diluted earnings per share is determined by adjusting the profit or loss attributable to owner of the Company and the weighted-average number of ordinary shares outstanding, adjusted for own shares held, if any, for the effects of all dilutive potential ordinary shares.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.19</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Dividends</td></tr> </table> Equity dividends are recognized when they become legally payable. Interim dividends are recorded in the year in which they are declared payable. Final dividends are recorded in the year in which the dividends are approved by the shareholder. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Material accounting policy information (Continued)</td></tr> </table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">2.20</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Related parties</td></tr> </table> A related party is defined as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">A person or a close member of that person’s family is related to the Group if that person:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">has control or joint control over the Group;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">has significant influence over the Group; or</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">(iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">is a member of the key management personnel of the Group or of a parent of the Company.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">An entity is related to the Group if any of the following conditions applies:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the entity and the Group are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">one entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">(iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">both entities are joint ventures of the same third party.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">(iv)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">one entity is a joint venture of a third entity and the other entity is an associate of the third entity.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">(v)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the entity is a post-employment benefit plan for the benefit of employees of either the Group or an entity related to the Group. If the Group is itself such a plan, the sponsoring employers are also related to the Group.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">(vi)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the entity is controlled or jointly controlled by a person identified in (a).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">(vii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">a person identified in (a) (i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">(viii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">the entity, or any member of a group of which it is a part, provides key management personnel services to the Group or to the parent of the Group.</td></tr> </table>

2.21 Segment reporting Operating segment is reported in a manner consistent with the internal reporting provided to the executive committee whose members are responsible for allocating resources and assessing performance of the operating segment.

<p id="xdx_802_eifrs-full--DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory_zuDncDiSAqTg" style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt 0pt 0pt 0">3. Significant accounting judgements and estimates The preparation of the Group’s consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of contingent liabilities at the end of each reporting period. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of the asset or liability affected in the future periods. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">3.1</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Judgments made in applying accounting policies</td></tr> </table> Management is of the opinion that there are no significant judgements made in applying accounting estimates and policies that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next year. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">3.2</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Key sources of estimation uncertainty</td></tr> </table> The key assumptions concerning the future and other key sources of estimation uncertainty at the end of the reporting period are discussed below. The Group based its assumptions and estimates on parameters available when the financial statements were prepared. Existing circumstances and assumptions about future developments, however, may change due to market changes or circumstances arising beyond the control of the Group. Such changes are reflected in the assumptions when they occur. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">3.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Significant accounting judgements and estimates (Continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">3.2</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Key sources of estimation uncertainty (Continued)</td></tr> </table> Revenue recognition from provision of electrical works and installation services The Group recognizes contract revenue and contract costs from provision of electrical works and installation services for construction projects using input method, based on the actual costs incurred by the Group to date compared with the total budgeted costs for the project to estimate the revenue recognized during the period. The estimated total contract costs are based on contracted amounts, and in respect of amounts not contracted for, management’s estimates of the amounts to be incurred taking into consideration historical trends of the amounts incurred and adjusted for any price fluctuations during the year, where applicable. Notwithstanding that management reviews and revises the estimates of both revenue and total contract costs as the contract progresses, the actual outcome of the contract in terms of its total revenue and costs may be higher or lower than the estimates and this will affect the revenue and profit recognized. Management reviews the construction contracts for foreseeable losses whenever there is an indication that the estimated contract revenue is lower than the estimated total contract costs. The carrying amounts of contract assets and contract liabilities arising from provision of electrical works and installation services are disclosed in Note 9. Provision for expected credit losses (“ECL”) of trade receivables and contract assets The Group uses a provision matrix to calculate ECLs for trade receivables and contract assets. The provision rates are based on days past due for groupings of various customer segments that have similar loss patterns. The provision matrix is initially based on the Group’s historical observed default rates. The Group will calibrate the matrix to adjust historical credit loss experience with forward-looking information. At every reporting date, historical default rates are updated and changes in the forward-looking estimates are analyzed. The assessment of the correlation between historical observed default rates, forecast economic conditions and ECLs is a significant estimate. The amount of ECLs is sensitive to changes in circumstances and of forecast economic conditions. The Group’s historical credit loss experience and forecast of economic conditions may also not be representative of customer’s actual default in the future. The information about the ECLs on the Group’s trade receivables and contract assets is disclosed in Note 24. The carrying amounts of the Group’s trade receivables and contract assets as at April 30, 2025 and 2026 are disclosed in Note 7 and 9 respectively. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">4.</td> <td>Property, plant and equipment</td></tr> </table> Schedule of property, plant and equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BB_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--LeaseholdPropertyMember_z5TJTnvfqG23" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Leasehold property</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B4_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--RenovationMember_zUTV7MWBwlQ1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Renovation</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--ComputerSoftwareMember_zRJO8UzEVWRe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Computer software</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--ComputerMember_zP5L0Y2rQ84j" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Computer</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--OfficeEquipmentsMember_zJKOXktCvWB7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Office equipment</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B4_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--FixturesAndFittingsMember_zl9ZBUszkIVk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Furniture and fittings</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B3_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--MotorVehiclesMember_zuVrQwsEcVRk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Motor vehicles</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--TestingEquipmentMember_zys9AkN4sxme" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Testing equipment</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_zahYk52bM4v7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iS_zL4bnYxMkZYc" style="vertical-align: bottom; background-color: White"> <td style="width: 40%">Balance at May 1, 2024</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 3%; text-align: right">680,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 3%; text-align: right">123,360</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 3%; text-align: right">46,421</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 3%; text-align: right">7,153</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 3%; text-align: right">203,377</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 3%; text-align: right">77,556</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 3%; text-align: right">83,600</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 3%; text-align: right">4,808</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 3%; text-align: right">1,226,275</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iS_uUSD_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zcOmaiZWFrSi" style="width: 3%; text-align: right" title="Balance at May 1, 2024">962,690</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_uSGD_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z11yaaWzelVe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,077</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">395</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,472</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_uUSD_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z4wsce6etiUh" style="text-align: right" title="Additions">15,287</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_uSGD_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zMqkFJO8nHwc" style="vertical-align: bottom; background-color: White"> <td>Disposal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(30,800</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(30,800</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_uUSD_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zY4eWEhSNOB1" style="text-align: right" title="Disposal">(24,180</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_iN_di_uSGD_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zzsVB5p19kdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Write-off</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,300</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,300</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_iN_di_uUSD_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z5WJSq2NX2Mi" style="border-bottom: Black 1pt solid; text-align: right" title="Write-off">(13,581</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43C_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iS_z0WL0OOmPbm" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance at April 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">680,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46,421</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">205,154</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,951</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,800</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,808</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,197,647</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iS_uUSD_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zsrdx0u8AQN" style="text-align: right" title="Balance at April 30, 2025">940,216</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_uSGD_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zE9p1dBhEJj2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24,412</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">75,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">99,412</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_uUSD_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zbAaXOhkqyI1" style="border-bottom: Black 1pt solid; text-align: right" title="Additions">78,044</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_434_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iE_zygqLipqiDCl" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at April 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">680,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">123,360</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">46,421</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,153</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">229,566</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">77,951</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">127,800</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,808</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,297,059</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iE_uUSD_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zgnhDGDwZmM7" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at April 30, 2026">1,018,260</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Accumulated depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_439_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_eifrs-full--PropertyPlantAndEquipment_iS_zLa8KSXW1Bh6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance at May 1, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,998</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">108,135</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,451</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">193,119</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67,647</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,829</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,808</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">553,140</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iS_uUSD_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zv10eHMTmhxi" style="text-align: right" title="Balance at May 1,2024">434,244</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--DepreciationPropertyPlantAndEquipment_uSGD_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_znPU0031RBjk" style="vertical-align: bottom; background-color: White"> <td>Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,854</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,225</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,970</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,088</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,310</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,237</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,684</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DepreciationPropertyPlantAndEquipment_uUSD_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zAJJzguBSGl1" style="text-align: right" title="Depreciation">67,266</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_uSGD_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zi3clMy8hyV6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29,431</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29,431</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_uUSD_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zZMLF8fSJ1j1" style="text-align: right" title="Disposal">(23,105</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_iN_di_uSGD_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zT8ZeDcXtcwk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Write-off</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,300</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,300</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_iN_di_uUSD_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zb9IPkpdjFek" style="border-bottom: Black 1pt solid; text-align: right" title="Write-off">(13,581</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_431_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_eifrs-full--PropertyPlantAndEquipment_iS_zl8XxeNY8Bpg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance at April 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,852</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46,421</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">185,907</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,957</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,635</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,808</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">592,093</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iS_uUSD_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zwBz166kfUWj" style="text-align: right" title="Balance at April 30, 2025">464,824</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--DepreciationPropertyPlantAndEquipment_uSGD_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_z9tRNtt0IcJh" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">19,854</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,276</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">458</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21,287</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">55,875</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--DepreciationPropertyPlantAndEquipment_uUSD_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zCkuhRFbnamk" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation">43,865</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_438_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_eifrs-full--PropertyPlantAndEquipment_iE_z2qyLu6gCnp" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at April 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">130,706</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">123,360</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">46,421</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,153</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">200,183</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">77,415</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">57,922</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,808</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">647,968</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iE_uUSD_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zTA8K58oWpp6" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at April 30, 2026">508,689</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Carrying amount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CarryingAmountsMember_eifrs-full--PropertyPlantAndEquipment_iE_zxQOGMQgv5N" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at April 30, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">569,148</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">19,247</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">994</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">16,165</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">605,554</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_uUSD_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CarryingAmountsMember_z27MdzeDnT84" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at April 30, 2025">475,392</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CarryingAmountsMember_eifrs-full--PropertyPlantAndEquipment_iE_zIYBmq2H3PWa" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at April 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">549,294</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">29,383</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">536</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">69,878</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">649,091</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_uUSD_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CarryingAmountsMember_zlBelkE2Jtd" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at April 30, 2026">509,571</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Leasehold property with carrying amount of SGD<span id="xdx_906_eifrs-full--PropertyPlantAndEquipment_iI_uSGD_c20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CarryingAmountsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_zOSFwR3W35rd" title="Leasehold property carrying amount">549,294 (2025: SGD<span id="xdx_908_eifrs-full--PropertyPlantAndEquipment_iI_uSGD_c20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CarryingAmountsMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeaseholdPropertyMember_z2ZlHialZyQc" title="Leasehold property carrying amount">569,148) is mortgaged to secure bank borrowings (Note 13). Right-of-use assets acquired under leasing arrangements are presented together with the owned assets of the same class. Details of such leased assets are disclosed in Note 13. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Schedule of property, plant and equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BB_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--LeaseholdPropertyMember_z5TJTnvfqG23" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Leasehold property</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B4_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--RenovationMember_zUTV7MWBwlQ1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Renovation</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--ComputerSoftwareMember_zRJO8UzEVWRe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Computer software</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--ComputerMember_zP5L0Y2rQ84j" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Computer</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--OfficeEquipmentsMember_zJKOXktCvWB7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Office equipment</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B4_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--FixturesAndFittingsMember_zl9ZBUszkIVk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Furniture and fittings</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B3_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--MotorVehiclesMember_zuVrQwsEcVRk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Motor vehicles</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--TestingEquipmentMember_zys9AkN4sxme" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Testing equipment</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_zahYk52bM4v7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iS_zL4bnYxMkZYc" style="vertical-align: bottom; background-color: White"> <td style="width: 40%">Balance at May 1, 2024</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 3%; text-align: right">680,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 3%; text-align: right">123,360</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 3%; text-align: right">46,421</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 3%; text-align: right">7,153</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 3%; text-align: right">203,377</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 3%; text-align: right">77,556</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 3%; text-align: right">83,600</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 3%; text-align: right">4,808</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 3%; text-align: right">1,226,275</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iS_uUSD_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zcOmaiZWFrSi" style="width: 3%; text-align: right" title="Balance at May 1, 2024">962,690</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_uSGD_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z11yaaWzelVe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,077</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">395</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,472</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_uUSD_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z4wsce6etiUh" style="text-align: right" title="Additions">15,287</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_uSGD_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zMqkFJO8nHwc" style="vertical-align: bottom; background-color: White"> <td>Disposal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(30,800</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(30,800</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_uUSD_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zY4eWEhSNOB1" style="text-align: right" title="Disposal">(24,180</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_iN_di_uSGD_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zzsVB5p19kdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Write-off</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,300</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,300</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_iN_di_uUSD_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z5WJSq2NX2Mi" style="border-bottom: Black 1pt solid; text-align: right" title="Write-off">(13,581</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43C_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iS_z0WL0OOmPbm" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Balance at April 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">680,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46,421</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">205,154</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,951</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,800</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,808</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,197,647</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iS_uUSD_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zsrdx0u8AQN" style="text-align: right" title="Balance at April 30, 2025">940,216</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_uSGD_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zE9p1dBhEJj2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Additions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24,412</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">75,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">99,412</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_uUSD_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zbAaXOhkqyI1" style="border-bottom: Black 1pt solid; text-align: right" title="Additions">78,044</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_434_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iE_zygqLipqiDCl" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at April 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">680,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">123,360</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">46,421</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,153</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">229,566</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">77,951</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">127,800</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,808</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,297,059</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iE_uUSD_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zgnhDGDwZmM7" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at April 30, 2026">1,018,260</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Accumulated depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_439_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_eifrs-full--PropertyPlantAndEquipment_iS_zLa8KSXW1Bh6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance at May 1, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,998</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">108,135</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,451</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">193,119</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67,647</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,829</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,808</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">553,140</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iS_uUSD_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zv10eHMTmhxi" style="text-align: right" title="Balance at May 1,2024">434,244</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--DepreciationPropertyPlantAndEquipment_uSGD_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_znPU0031RBjk" style="vertical-align: bottom; background-color: White"> <td>Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,854</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,225</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,970</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,088</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,310</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,237</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,684</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--DepreciationPropertyPlantAndEquipment_uUSD_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zAJJzguBSGl1" style="text-align: right" title="Depreciation">67,266</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_uSGD_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zi3clMy8hyV6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29,431</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29,431</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_uUSD_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zZMLF8fSJ1j1" style="text-align: right" title="Disposal">(23,105</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_iN_di_uSGD_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zT8ZeDcXtcwk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Write-off</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,300</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,300</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_iN_di_uUSD_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zb9IPkpdjFek" style="border-bottom: Black 1pt solid; text-align: right" title="Write-off">(13,581</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_431_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_eifrs-full--PropertyPlantAndEquipment_iS_zl8XxeNY8Bpg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance at April 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,852</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46,421</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">185,907</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,957</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,635</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,808</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">592,093</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iS_uUSD_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zwBz166kfUWj" style="text-align: right" title="Balance at April 30, 2025">464,824</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--DepreciationPropertyPlantAndEquipment_uSGD_hifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_z9tRNtt0IcJh" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">19,854</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,276</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">458</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21,287</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">55,875</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--DepreciationPropertyPlantAndEquipment_uUSD_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zCkuhRFbnamk" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation">43,865</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_438_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_eifrs-full--PropertyPlantAndEquipment_iE_z2qyLu6gCnp" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at April 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">130,706</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">123,360</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">46,421</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,153</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">200,183</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">77,415</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">57,922</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,808</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">647,968</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iE_uUSD_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedDepreciationMember_zTA8K58oWpp6" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at April 30, 2026">508,689</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Carrying amount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CarryingAmountsMember_eifrs-full--PropertyPlantAndEquipment_iE_zxQOGMQgv5N" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at April 30, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">569,148</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">19,247</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">994</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">16,165</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">605,554</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_uUSD_c20240501__20250430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CarryingAmountsMember_z27MdzeDnT84" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at April 30, 2025">475,392</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CarryingAmountsMember_eifrs-full--PropertyPlantAndEquipment_iE_zIYBmq2H3PWa" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at April 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">549,294</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">29,383</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">536</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">69,878</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">649,091</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_uUSD_c20250501__20260430__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--CarryingAmountsMember_zlBelkE2Jtd" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at April 30, 2026">509,571</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

680000

123360

46421

7153

203377

77556

83600

4808

1226275

962690

19077

395

19472

15287

30800

24180

17300

13581

680000

123360

46421

7153

205154

77951

52800

4808

1197647

940216

24412

75000

99412

78044

680000

123360

46421

7153

229566

77951

127800

4808

1297059

1018260

90998

108135

25451

7153

193119

67647

55829

4808

553140

434244

19854

15225

20970

10088

9310

10237

85684

67266

29431

23105

17300

13581

110852

123360

46421

7153

185907

76957

36635

4808

592093

464824

19854

14276

458

21287

55875

43865

130706

123360

46421

7153

200183

77415

57922

4808

647968

508689

569148

19247

994

16165

605554

475392

549294

29383

536

69878

649091

509571

549294

569148

<p id="xdx_804_eifrs-full--DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory_z3k9bz1T6B0b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">5.</td> <td>Financial assets at fair value through profit or loss</td></tr> </table> Schedule of financial assets fair value through profit or loss <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240501__20250430_zYmRuPchuLl9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250501__20260430_zL2PiDJeO4Gb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Keyman life insurance policy, at fair value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iS_zFueEfK3ykrj" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">At beginning of year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">439,817</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">440,888</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iS_uUSD_c20250501__20260430_z544Rm77qoe2" style="width: 14%; text-align: right">346,120</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--FairValueChangesOnFinancialAssetsAtFairValueThroughProfitOrLoss_zZYMfGsWPGK9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Increase in fair value through profit or loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,358</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,169</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--FairValueChangesOnFinancialAssetsAtFairValueThroughProfitOrLoss_uUSD_c20250501__20260430_znwVD8UHKRVe" style="text-align: right" title="Increase in fair value through other profit or loss">15,049</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ForeignExchangeAdjustment_zB6UsYLHIfJl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Foreign exchange adjustment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,287</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(9,454</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--ForeignExchangeAdjustment_uUSD_c20250501__20260430_z8GyLRIii3r7" style="border-bottom: Black 1pt solid; text-align: right" title="Foreign exchange adjustment">(7,422</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iE_zdDalbRqulx4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">At end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">440,888</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">450,603</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iE_uUSD_c20250501__20260430_zRoKtvdYro5k" style="border-bottom: Black 2.5pt double; text-align: right">353,747</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> On December 10, 2018 and November 20, 2023, the Group entered into life insurance policies with an insurance company to insure against the death or diagnosis of a terminal illness of a director. Under the policies, the basic sum assured is USD500,000 and USD750,000 respectively. The contracts will be terminated on the occurrence of the earliest of the death of the key management personnel insured or other terms pursuant to the contracts. The Group has paid out total insurance premium with an aggregate amount of USD151,340 and USD235,617 respectively at the inception of the policies, of which USD111,999 and USD169,000 respectively was financed through bank borrowings (Note 13). The Group may request a surrender of the contracts after the free look period and receive cash back based on the cash value at the date of withdrawal. The initial cash value of the policy is recognized as a financial asset at fair value through profit or loss. The keyman life insurance policy is pledged to bank to secure banking facilities granted to the Group (Note 13). This policy is recorded in the financial statements at fair value, represented by the total cash surrender value of the contract stated in the annual statement of this policy (level 3), as disclosed in Note 26. The currency profile of the Group’s financial assets at FVPL at the end of the reporting date are denominated in United States Dollar.

Schedule of financial assets fair value through profit or loss <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240501__20250430_zYmRuPchuLl9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250501__20260430_zL2PiDJeO4Gb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Keyman life insurance policy, at fair value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iS_zFueEfK3ykrj" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">At beginning of year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">439,817</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">440,888</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iS_uUSD_c20250501__20260430_z544Rm77qoe2" style="width: 14%; text-align: right">346,120</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--FairValueChangesOnFinancialAssetsAtFairValueThroughProfitOrLoss_zZYMfGsWPGK9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Increase in fair value through profit or loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,358</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,169</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--FairValueChangesOnFinancialAssetsAtFairValueThroughProfitOrLoss_uUSD_c20250501__20260430_znwVD8UHKRVe" style="text-align: right" title="Increase in fair value through other profit or loss">15,049</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ForeignExchangeAdjustment_zB6UsYLHIfJl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Foreign exchange adjustment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,287</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(9,454</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--ForeignExchangeAdjustment_uUSD_c20250501__20260430_z8GyLRIii3r7" style="border-bottom: Black 1pt solid; text-align: right" title="Foreign exchange adjustment">(7,422</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iE_zdDalbRqulx4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">At end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">440,888</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">450,603</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iE_uUSD_c20250501__20260430_zRoKtvdYro5k" style="border-bottom: Black 2.5pt double; text-align: right">353,747</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

439817

440888

346120

18358 19169 15049 -17287 -9454 -7422

440888

450603

353747

500000

750000

151340

235617

111999

169000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">6.</td> <td>Deferred initial public offering (“IPO”) costs</td></tr> </table> IPO costs directly attributable to an offering of equity securities are deferred and would be charged against the gross proceeds of the offering. These costs include professional fees that are directly attributable to the preparation of the Group’s proposed SEC filing such as legal fees, counsel fees, consulting fees, and related costs. As of April 30, 2025, the accumulated deferred IPO cost was SGD1,049,720. As of April 30, 2026, the accumulated deferred IPO cost have been fully capitalized against share premium.

1049720

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: left; width: 0.25in">7.</td> <td style="text-align: left">Trade and other receivables</td></tr> </table> Schedule of trade and other receivables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250430_zkdnDez6Iwf9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260430_zFnMIDeINmua" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--TradeReceivables_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember_zamwLmykYDqg" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">- third parties</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">996,732</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,581,516</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--TradeReceivables_iI_uUSD_c20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartyMember_z3mw48XGu7L2" style="width: 14%; text-align: right" title="Trade receivables">2,026,625</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AllowanceForExpectedCreditLosses_iNI_di_zvf0aw0N6bfl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Allowance for expected credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(49,855</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(28,467</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--AllowanceForExpectedCreditLosses_iNI_di_uUSD_c20260430_zdRkDFXmIo7k" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Allowance for expected credit losses">(22,348</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--TradeReceivables_iI_zMX2OxVHaaPg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Trade receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">946,877</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,553,049</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--TradeReceivables_iI_uUSD_c20260430_z9UHUQYKCI6d" style="border-bottom: Black 1pt solid; text-align: right" title="Trade receivables">2,004,277</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--OtherReceivables_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--ShareholdersMember_zMMUM0ctBe3" style="vertical-align: bottom; background-color: White"> <td>- shareholders</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,796</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--OtherReceivables_iI_uUSD_c20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ShareholdersMember_zS0ysQfYNRQ5" style="text-align: right" title="Other receivables">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--OtherReceivables_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember_zfuoNli05rQd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- third parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">448,261</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,259</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--OtherReceivables_iI_uUSD_c20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartyMember_z9MLT32LUcO" style="text-align: right" title="Other receivables">4,914</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OtherReceivablesAllowanceForExpectedCreditLosses_iNI_di_zhz8Z4M03rE3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Allowance for expected credit losses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(398,607</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--OtherReceivablesAllowanceForCreditLosses_iNI_di_uUSD_c20260430_zcZ5nz97ISi2" style="text-align: right" title="Less: Allowance for expected credit losses">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--Deposit_iI_zpcIqu8jegf9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">211,404</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">347,441</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--Deposit_iI_uUSD_c20260430_zSfzbwIneOAf" style="text-align: right" title="Deposit">272,759</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--Prepayments_iI_zH8RJu0fBA7e" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Prepayments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">167,865</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">369,460</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--Prepayments_iI_uUSD_c20260430_zjjiY1UFfT6i" style="border-bottom: Black 1pt solid; text-align: right" title="Prepayments">290,046</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--OtherReceivables_iI_zrq2kGnp2p74" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Other receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">510,719</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">723,160</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--OtherReceivables_iI_uUSD_c20260430_zWSyKUnEv1h2" style="border-bottom: Black 1pt solid; text-align: right" title="Other receivables">567,719</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--TradeAndOtherReceivables_iI_z21NoAX3fqA3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total trade and other receivables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,457,596</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,276,209</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--TradeAndOtherReceivables_iI_uUSD_c20260430_zX6HLBPuqa6f" style="border-bottom: Black 2.5pt double; text-align: right" title="Total trade and other receivables">2,571,996</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">7.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Trade and other receivables (Continued)</td></tr> </table> Trade receivables are unsecured, non-interest bearing and are generally settled within 35 days (2025: 35 days) credit terms. Other receivables from shareholders represent proceeds from issuance of share capital of the Company as disclosed in Note 1. The amounts are non-trade in nature, unsecured, non-interest bearing and fully settled during the financial year April 30, 2026. During financial year April 30, 2026, management assessed that other receivable from a third party amounted to $398,607 has no prospect for recovery and recorded a write off by applying the provision against the other receivable. <p id="xdx_892_ecustom--DisclosureOfDetailedInformationRelatedToTradeReceivablesLossAllowancesExplanatory_zegdGombwxr7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">The movement in allowance for expected credit losses of trade and other receivables computed based on lifetime ECL is as follows: Schedule of allowance for credit losses for trade and other receivables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240501__20250430_z85Qv02TJms8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250501__20260430_z1iobEnUJue4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Trade receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--TradeReceivablesAllowanceForExpectedCreditLosses_iS_hifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zZ4U66l74jJ6" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">At beginning of financial year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">59,582</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">49,855</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--TradeReceivablesAllowanceForExpectedCreditLosses_iS_uUSD_c20250501__20260430__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zzpnZYNWH7Aa" style="width: 14%; text-align: right" title="At beginning of financial year">39,139</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--AdditionOfAllowanceForExpectedCreditLossesTradeReceivables_hifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zUEUtJZN6pd2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Reversal</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(9,727</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(21,388</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--AdditionOfAllowanceForExpectedCreditLossesTradeReceivables_uUSD_c20250501__20260430__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zYBNOMTznXP4" style="border-bottom: Black 1pt solid; text-align: right" title="Addition">(16,791</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--TradeReceivablesAllowanceForExpectedCreditLosses_iE_hifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_z4HQBZl0CuBd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">At end of financial year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">49,855</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">28,467</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--TradeReceivablesAllowanceForExpectedCreditLosses_iE_uUSD_c20250501__20260430__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zm3TLeEhmMje" style="border-bottom: Black 2.5pt double; text-align: right" title="At end of financial year">22,348</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--OtherReceivablesAllowanceForExpectedCreditLosses_iS_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_z5xXiSAcJDsa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">At beginning of financial year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">398,607</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">398,607</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--OtherReceivablesAllowanceForCreditLosses_iS_uUSD_c20250501__20260430__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zBLnyJGr4qfl" style="text-align: right" title="Beginning of financial year">312,927</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--WriteOffAllowanceForExpectedCreditLossesOtherReceivables_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zYetQ528KWM4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Write off</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(398,607</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--WriteOffAllowanceForExpectedCreditLossesOtherReceivables_uUSD_c20250501__20260430__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zRtkjBMvLabb" style="border-bottom: Black 1pt solid; text-align: right" title="Write Off">(312,927</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--OtherReceivablesAllowanceForExpectedCreditLosses_iE_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zCU9MNcKvcs9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">At end of financial year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">398,607</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--OtherReceivablesAllowanceForCreditLosses_iE_uUSD_c20250501__20260430__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zngzl4HVUn53" style="border-bottom: Black 2.5pt double; text-align: right" title="End of financial year">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Schedule of trade and other receivables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250430_zkdnDez6Iwf9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260430_zFnMIDeINmua" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--TradeReceivables_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember_zamwLmykYDqg" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">- third parties</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">996,732</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,581,516</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--TradeReceivables_iI_uUSD_c20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartyMember_z3mw48XGu7L2" style="width: 14%; text-align: right" title="Trade receivables">2,026,625</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AllowanceForExpectedCreditLosses_iNI_di_zvf0aw0N6bfl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Allowance for expected credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(49,855</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(28,467</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--AllowanceForExpectedCreditLosses_iNI_di_uUSD_c20260430_zdRkDFXmIo7k" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Allowance for expected credit losses">(22,348</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--TradeReceivables_iI_zMX2OxVHaaPg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Trade receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">946,877</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,553,049</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--TradeReceivables_iI_uUSD_c20260430_z9UHUQYKCI6d" style="border-bottom: Black 1pt solid; text-align: right" title="Trade receivables">2,004,277</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--OtherReceivables_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--ShareholdersMember_zMMUM0ctBe3" style="vertical-align: bottom; background-color: White"> <td>- shareholders</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,796</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--OtherReceivables_iI_uUSD_c20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ShareholdersMember_zS0ysQfYNRQ5" style="text-align: right" title="Other receivables">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--OtherReceivables_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartiesMember_zfuoNli05rQd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- third parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">448,261</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,259</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--OtherReceivables_iI_uUSD_c20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartyMember_z9MLT32LUcO" style="text-align: right" title="Other receivables">4,914</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--OtherReceivablesAllowanceForExpectedCreditLosses_iNI_di_zhz8Z4M03rE3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Allowance for expected credit losses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(398,607</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--OtherReceivablesAllowanceForCreditLosses_iNI_di_uUSD_c20260430_zcZ5nz97ISi2" style="text-align: right" title="Less: Allowance for expected credit losses">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--Deposit_iI_zpcIqu8jegf9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">211,404</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">347,441</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--Deposit_iI_uUSD_c20260430_zSfzbwIneOAf" style="text-align: right" title="Deposit">272,759</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--Prepayments_iI_zH8RJu0fBA7e" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Prepayments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">167,865</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">369,460</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--Prepayments_iI_uUSD_c20260430_zjjiY1UFfT6i" style="border-bottom: Black 1pt solid; text-align: right" title="Prepayments">290,046</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--OtherReceivables_iI_zrq2kGnp2p74" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Other receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">510,719</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">723,160</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--OtherReceivables_iI_uUSD_c20260430_zWSyKUnEv1h2" style="border-bottom: Black 1pt solid; text-align: right" title="Other receivables">567,719</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--TradeAndOtherReceivables_iI_z21NoAX3fqA3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total trade and other receivables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,457,596</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,276,209</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--TradeAndOtherReceivables_iI_uUSD_c20260430_zX6HLBPuqa6f" style="border-bottom: Black 2.5pt double; text-align: right" title="Total trade and other receivables">2,571,996</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

996732

2581516

2026625

49855 28467 22348

946877

2553049

2004277

81796

448261

6259

4914

398607 211404 347441 272759

167865

369460

290046

510719

723160

567719

1457596

3276209

2571996

<p id="xdx_892_ecustom--DisclosureOfDetailedInformationRelatedToTradeReceivablesLossAllowancesExplanatory_zegdGombwxr7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">The movement in allowance for expected credit losses of trade and other receivables computed based on lifetime ECL is as follows: Schedule of allowance for credit losses for trade and other receivables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240501__20250430_z85Qv02TJms8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250501__20260430_z1iobEnUJue4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Trade receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--TradeReceivablesAllowanceForExpectedCreditLosses_iS_hifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zZ4U66l74jJ6" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">At beginning of financial year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">59,582</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">49,855</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--TradeReceivablesAllowanceForExpectedCreditLosses_iS_uUSD_c20250501__20260430__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zzpnZYNWH7Aa" style="width: 14%; text-align: right" title="At beginning of financial year">39,139</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--AdditionOfAllowanceForExpectedCreditLossesTradeReceivables_hifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zUEUtJZN6pd2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Reversal</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(9,727</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(21,388</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--AdditionOfAllowanceForExpectedCreditLossesTradeReceivables_uUSD_c20250501__20260430__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zYBNOMTznXP4" style="border-bottom: Black 1pt solid; text-align: right" title="Addition">(16,791</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--TradeReceivablesAllowanceForExpectedCreditLosses_iE_hifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_z4HQBZl0CuBd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">At end of financial year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">49,855</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">28,467</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--TradeReceivablesAllowanceForExpectedCreditLosses_iE_uUSD_c20250501__20260430__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zm3TLeEhmMje" style="border-bottom: Black 2.5pt double; text-align: right" title="At end of financial year">22,348</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--OtherReceivablesAllowanceForExpectedCreditLosses_iS_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_z5xXiSAcJDsa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">At beginning of financial year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">398,607</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">398,607</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--OtherReceivablesAllowanceForCreditLosses_iS_uUSD_c20250501__20260430__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zBLnyJGr4qfl" style="text-align: right" title="Beginning of financial year">312,927</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--WriteOffAllowanceForExpectedCreditLossesOtherReceivables_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zYetQ528KWM4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Write off</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(398,607</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--WriteOffAllowanceForExpectedCreditLossesOtherReceivables_uUSD_c20250501__20260430__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zRtkjBMvLabb" style="border-bottom: Black 1pt solid; text-align: right" title="Write Off">(312,927</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--OtherReceivablesAllowanceForExpectedCreditLosses_iE_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zCU9MNcKvcs9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">At end of financial year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">398,607</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--OtherReceivablesAllowanceForCreditLosses_iE_uUSD_c20250501__20260430__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zngzl4HVUn53" style="border-bottom: Black 2.5pt double; text-align: right" title="End of financial year">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 59582 49855 39139 -9727 -21388 -16791 49855 28467 22348 398607 398607 312927 -398607 -312927 398607 <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">8.</td> <td>Loans to third parties</td></tr> </table> Schedule of loans to third parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250430_zFjUczxOR2Kb" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2025</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260430_zb3OXh6EAk0c" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2026</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td></tr> <tr id="xdx_405_ecustom--LoansToThirdParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartyMember_zAO0Vn86cc36" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt">Loans to third parties</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">1,884,941</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">1,479,778</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Loans to third parties are unsecured, with an aggregate principal amount of USD1,400,000, maturing on August 13, 2026, and have an effective interest rate of 8% per annum. Upon maturity, the Company received loan interest of USD112,000 and extended the loan for another year, with the new maturity date of August 13, 2027, and bearing interest at 8% per annum. Schedule of loans to third parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250430_zFjUczxOR2Kb" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2025</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260430_zb3OXh6EAk0c" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2026</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">April 30, 2026</td><td style="text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td></tr> <tr id="xdx_405_ecustom--LoansToThirdParties_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--ThirdPartyMember_zAO0Vn86cc36" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt">Loans to third parties</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">1,884,941</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">1,479,778</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1884941 1479778

1400000

2026-08-13

0.08

112000

2027-08-13

0.08

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">9.</td> <td>Contract assets/liabilities</td></tr> </table> <p id="xdx_89A_ecustom--DisclosureOfDetailedInformationAboutContractAssetsLiabilitiesExplanatory_zzRpFE8k1P7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 21.3pt; text-align: justify"> Schedule of contract assets/liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250430_zzcfNHhOSJB" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260430_zOUCYjEefZG3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_ecustom--ContractAssetsGross_iI_maCAz3eW_zzBA2ueG2E05" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Contract assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">4,210,736</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">5,859,977</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_ecustom--ContractAssetsGross_iI_uUSD_c20260430_zYpgnGmVBWSh" style="width: 14%; text-align: right" title="Contract assets, gross">4,600,390</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ContractAssetLossAllowance_iNI_di_msCAz3eW_zXBM3xt3F1S1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Allowance for expected credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(18,117</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(46,348</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--ContractAssetLossAllowance_iNI_di_uUSD_c20260430_z0oRlIt5TcP" style="border-bottom: Black 1pt solid; text-align: right" title="Less: loss allowance">(36,386</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--ContractAssets_iTI_mtCAz3eW_zkAafltPEBJl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Contract assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,192,619</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,813,629</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--ContractAssets_iTI_uUSD_c20260430_zCOTqW4MTXXg" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets">4,564,004</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ContractLiabilities_iI_zqkZQvCNsx9g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Contract liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">153,113</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,312,679</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--ContractLiabilities_iI_uUSD_c20260430_zQvliwShlTcd" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities">1,030,522</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Contract assets Amounts of contract assets represent the Group’s rights to considerations from customers for the provision of construction services, which arise when: (i) the Group completed the relevant services under such contracts; and (ii) the customers withhold certain amounts payable to the Group as retention money to secure the due performance of the contracts for a period of generally 12 months (defect liability period) after completion of the relevant works. Any amount previously recognized as a contract asset is reclassified to trade receivables at the point at which it becomes unconditional and is invoiced to the customer. The Group’s contract assets are analyzed as follows: Schedule of contract assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250430_zRCQfgYz7dD7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260430_zmLqdrhCWbLk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_405_ecustom--RetentionReceivables_iI_maCAzbz6_zJCVNVAqxiqk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Retention receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,204,920</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,195,666</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_ecustom--RetentionReceivables_iI_uUSD_c20260430_zTfp55ROEy4" style="width: 14%; text-align: right" title="Retention receivables">1,723,713</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--OtherContractAssets_iI_maCAzbz6_zKZzNsExzen1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Others*</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,005,816</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,664,311</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--OtherContractAssets_iI_uUSD_c20260430_fKg_____zlpMJHq1aYQk" style="border-bottom: Black 1pt solid; text-align: right" title="Other">2,876,677</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ContractAssetsGross_iTI_mtCAzbz6_z43B8ARbiQak" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Contract assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,210,736</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,859,977</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--ContractAssetsGross_iTI_uUSD_c20260430_z3nBXIakxhEj" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets">4,600,390</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left">*</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">It represents the revenue not yet billed to the customers which the Group has completed the relevant services under such contracts but yet certified by representatives appointed by the customers.</td></tr> </table> MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">9.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Contract assets/liabilities (Continued)</td></tr> </table> Contract assets (Continued) The Group’s contract assets include retention receivables to be settled, based on the expiry of the defect liability period of the relevant contracts or in accordance with the terms specified in the relevant contracts, at the end of the reporting period. The balances are classified as current as they are expected to be received within the Group’s normal operating cycle. The increase in contract assets was primarily attributable to increased project activity in 2026 as certain projects progressed from the preliminary stage in the prior year. As a greater volume of electrical installation works was completed towards the end of the year, the related work had not yet been fully certified by customers, resulting in higher revenue recognized in excess of amounts billed. <p id="xdx_890_ecustom--DisclosureOfDetailedInformationAboutAllowanceForExpectedCreditLossesOfContractAssetsExplanatory_zInUjg0eqPo" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">The movement in allowance for expected credit losses of contract assets computed based on lifetime ECL was as follows: Schedule of allowance for expected credit losses of contract assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240501__20250430__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zkydnBLHJ8La" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250501__20260430__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_z22YOZaoaHbc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contract assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--AllowanceForExpectedCreditLossesOfContractAsset_iS_zZY9yFAkcUR4" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">At beginning of financial year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">3,303</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">18,117</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--AllowanceForExpectedCreditLossesOfContractAsset_iS_uUSD_c20250501__20260430__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_z1Xuio5D3K1d" style="width: 14%; text-align: right" title="At beginning of financial year">14,223</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--AdditionAllowanceForExpectedCreditLossesOfContractAsset_zsTEWh4aYVHb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Addition</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,814</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,231</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--AdditionAllowanceForExpectedCreditLossesOfContractAsset_uUSD_c20250501__20260430__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zntGj13OhAUd" style="border-bottom: Black 1pt solid; text-align: right" title="Addition">22,163</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--AllowanceForExpectedCreditLossesOfContractAsset_iE_zFG1eEEe6pE9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">At end of financial year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">18,117</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">46,348</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_ecustom--AllowanceForExpectedCreditLossesOfContractAsset_iE_uUSD_c20250501__20260430__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zZN4BnUxhNcj" style="border-bottom: Black 2.5pt double; text-align: right" title="At end of financial year">36,386</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Contract liabilities The contract liabilities represent the Company’s obligation to transfer services to customers for which the Company has received consideration (or an amount of consideration is due) from the customers. The increase in contract liabilities was primarily due to the prompt certification of work by a customer in respect of materials delivered to the project site. As the Company had not yet satisfied its remaining performance obligation to install the materials, the amounts certified were recognized as contract liabilities until the related installation services are performed. Set out below is the amount of revenue recognized from: Schedule of amount of revenue contract liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240501__20250430_zjx1FuzdQkBg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250501__20260430_znzoTxuoiPv" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_406_eifrs-full--RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod_zUNqe6k84Va3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Amounts included in contract liabilities at the beginning of the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">581,767</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">153,113</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod_uUSD_c20250501__20260430_zaXwV2zzjXq6" style="width: 14%; text-align: right" title="Amounts included in contract liabilities at the beginning of the year">120,202</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods_zDtrq0OShOTg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Performance obligations satisfied in previous years</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods_uUSD_c20250501__20260430_zLyf0wuuFhxk" style="border-bottom: Black 2.5pt double; text-align: right" title="Performance obligations satisfied in previous years">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Transaction price allocated to remaining performance obligations <p id="xdx_899_eifrs-full--DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory_zBnUd3GFm6n3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">Management expects that the transaction price allocated to remaining unsatisfied (or partially unsatisfied) performance obligations as at April 30, 2025 and 2026 may be recognized as revenue in the next reporting periods as follows: Schedule of transaction price allocated to remaining performance obligations <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-right: 1in; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BC_ifrs-full--TypesOfContractsAxis_custom--AprilThirtyTwoThousandAndTwentySixMember_z6wWBPpT79yf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BA_ifrs-full--TypesOfContractsAxis_custom--AprilThirtyTwoThousandAndTwentySevenMember_zWBodgLGPgbe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2027</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--TypesOfContractsAxis_custom--AprilThirtyTwoThousandAndTwentyEightMember_zBdBKamLPUQ9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2028</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--TypesOfContractsAxis_custom--AprilThirtyTwoThousandAndTwentyNineMember_ziJzCker4c9l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2029</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td> </td> <td colspan="2" id="xdx_4B8_ifrs-full--TypesOfContractsAxis_custom--AprilThirtyTwoThousandAndTwentyThirtyMember_zBRjMAbbrwHb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2030</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td> <td> </td> <td colspan="2" style="text-align: center">SGD</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Unsatisfied and partially unsatisfied performance obligations as at:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr id="xdx_43C_c20260430_eifrs-full--TransactionPriceAllocatedToRemainingPerformanceObligations_iI_z2T0FwkI9kvk" style="vertical-align: bottom; background-color: White"> <td style="width: 35%">April 30, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">30,730,757</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">29,162,223</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">18,206,493</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 9%">6,925,000</td> <td style="width: 1%"> </td></tr> <tr id="xdx_43E_c20250430_eifrs-full--TransactionPriceAllocatedToRemainingPerformanceObligations_iI_zp65nJRqxf6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>April 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,810,005</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,951,564</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,562,861</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,730,809</td><td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> </table> MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <p id="xdx_89A_ecustom--DisclosureOfDetailedInformationAboutContractAssetsLiabilitiesExplanatory_zzRpFE8k1P7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 21.3pt; text-align: justify"> Schedule of contract assets/liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250430_zzcfNHhOSJB" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260430_zOUCYjEefZG3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_ecustom--ContractAssetsGross_iI_maCAz3eW_zzBA2ueG2E05" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Contract assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">4,210,736</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">5,859,977</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_ecustom--ContractAssetsGross_iI_uUSD_c20260430_zYpgnGmVBWSh" style="width: 14%; text-align: right" title="Contract assets, gross">4,600,390</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ContractAssetLossAllowance_iNI_di_msCAz3eW_zXBM3xt3F1S1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Allowance for expected credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(18,117</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(46,348</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--ContractAssetLossAllowance_iNI_di_uUSD_c20260430_z0oRlIt5TcP" style="border-bottom: Black 1pt solid; text-align: right" title="Less: loss allowance">(36,386</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--ContractAssets_iTI_mtCAz3eW_zkAafltPEBJl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Contract assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,192,619</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,813,629</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--ContractAssets_iTI_uUSD_c20260430_zCOTqW4MTXXg" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets">4,564,004</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ContractLiabilities_iI_zqkZQvCNsx9g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Contract liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">153,113</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,312,679</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--ContractLiabilities_iI_uUSD_c20260430_zQvliwShlTcd" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract liabilities">1,030,522</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 4210736 5859977 4600390 18117 46348 36386

4192619

5813629

4564004

153113

1312679

1030522

The Group’s contract assets are analyzed as follows: Schedule of contract assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250430_zRCQfgYz7dD7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260430_zmLqdrhCWbLk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_405_ecustom--RetentionReceivables_iI_maCAzbz6_zJCVNVAqxiqk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Retention receivables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,204,920</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,195,666</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_ecustom--RetentionReceivables_iI_uUSD_c20260430_zTfp55ROEy4" style="width: 14%; text-align: right" title="Retention receivables">1,723,713</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--OtherContractAssets_iI_maCAzbz6_zKZzNsExzen1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Others*</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,005,816</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,664,311</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--OtherContractAssets_iI_uUSD_c20260430_fKg_____zlpMJHq1aYQk" style="border-bottom: Black 1pt solid; text-align: right" title="Other">2,876,677</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ContractAssetsGross_iTI_mtCAzbz6_z43B8ARbiQak" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Contract assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,210,736</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,859,977</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--ContractAssetsGross_iTI_uUSD_c20260430_z3nBXIakxhEj" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets">4,600,390</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left">*</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">It represents the revenue not yet billed to the customers which the Group has completed the relevant services under such contracts but yet certified by representatives appointed by the customers.</td></tr> </table> 1204920 2195666 1723713 3005816 3664311 2876677 4210736 5859977 4600390 <p id="xdx_890_ecustom--DisclosureOfDetailedInformationAboutAllowanceForExpectedCreditLossesOfContractAssetsExplanatory_zInUjg0eqPo" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">The movement in allowance for expected credit losses of contract assets computed based on lifetime ECL was as follows: Schedule of allowance for expected credit losses of contract assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240501__20250430__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zkydnBLHJ8La" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250501__20260430__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_z22YOZaoaHbc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contract assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--AllowanceForExpectedCreditLossesOfContractAsset_iS_zZY9yFAkcUR4" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">At beginning of financial year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">3,303</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">18,117</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--AllowanceForExpectedCreditLossesOfContractAsset_iS_uUSD_c20250501__20260430__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_z1Xuio5D3K1d" style="width: 14%; text-align: right" title="At beginning of financial year">14,223</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--AdditionAllowanceForExpectedCreditLossesOfContractAsset_zsTEWh4aYVHb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Addition</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,814</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,231</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--AdditionAllowanceForExpectedCreditLossesOfContractAsset_uUSD_c20250501__20260430__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zntGj13OhAUd" style="border-bottom: Black 1pt solid; text-align: right" title="Addition">22,163</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--AllowanceForExpectedCreditLossesOfContractAsset_iE_zFG1eEEe6pE9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">At end of financial year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">18,117</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">46,348</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_ecustom--AllowanceForExpectedCreditLossesOfContractAsset_iE_uUSD_c20250501__20260430__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zZN4BnUxhNcj" style="border-bottom: Black 2.5pt double; text-align: right" title="At end of financial year">36,386</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 3303 18117 14223 14814 28231 22163 18117 46348 36386 Set out below is the amount of revenue recognized from: Schedule of amount of revenue contract liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240501__20250430_zjx1FuzdQkBg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250501__20260430_znzoTxuoiPv" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_406_eifrs-full--RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod_zUNqe6k84Va3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Amounts included in contract liabilities at the beginning of the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">581,767</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">153,113</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--RevenueThatWasIncludedInContractLiabilityBalanceAtBeginningOfPeriod_uUSD_c20250501__20260430_zaXwV2zzjXq6" style="width: 14%; text-align: right" title="Amounts included in contract liabilities at the beginning of the year">120,202</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods_zDtrq0OShOTg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Performance obligations satisfied in previous years</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods_uUSD_c20250501__20260430_zLyf0wuuFhxk" style="border-bottom: Black 2.5pt double; text-align: right" title="Performance obligations satisfied in previous years">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

581767

153113

120202

<p id="xdx_899_eifrs-full--DisclosureOfTransactionPriceAllocatedToRemainingPerformanceObligationsExplanatory_zBnUd3GFm6n3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">Management expects that the transaction price allocated to remaining unsatisfied (or partially unsatisfied) performance obligations as at April 30, 2025 and 2026 may be recognized as revenue in the next reporting periods as follows: Schedule of transaction price allocated to remaining performance obligations <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-right: 1in; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BC_ifrs-full--TypesOfContractsAxis_custom--AprilThirtyTwoThousandAndTwentySixMember_z6wWBPpT79yf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BA_ifrs-full--TypesOfContractsAxis_custom--AprilThirtyTwoThousandAndTwentySevenMember_zWBodgLGPgbe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2027</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--TypesOfContractsAxis_custom--AprilThirtyTwoThousandAndTwentyEightMember_zBdBKamLPUQ9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2028</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--TypesOfContractsAxis_custom--AprilThirtyTwoThousandAndTwentyNineMember_ziJzCker4c9l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2029</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td> </td> <td colspan="2" id="xdx_4B8_ifrs-full--TypesOfContractsAxis_custom--AprilThirtyTwoThousandAndTwentyThirtyMember_zBRjMAbbrwHb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2030</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td> <td> </td> <td colspan="2" style="text-align: center">SGD</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Unsatisfied and partially unsatisfied performance obligations as at:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr id="xdx_43C_c20260430_eifrs-full--TransactionPriceAllocatedToRemainingPerformanceObligations_iI_z2T0FwkI9kvk" style="vertical-align: bottom; background-color: White"> <td style="width: 35%">April 30, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">30,730,757</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">29,162,223</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">18,206,493</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="text-align: right; width: 9%">6,925,000</td> <td style="width: 1%"> </td></tr> <tr id="xdx_43E_c20250430_eifrs-full--TransactionPriceAllocatedToRemainingPerformanceObligations_iI_zp65nJRqxf6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>April 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,810,005</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,951,564</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,562,861</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,730,809</td><td style="text-align: left"> </td> <td> </td> <td> </td> <td style="text-align: right">-</td> <td> </td></tr> </table>

30730757

29162223

18206493

6925000

18810005

15951564

15562861

6730809

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">10.</td> <td>Cash and cash equivalents </td></tr> </table> <p id="xdx_898_ecustom--DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory_zFk0oWTh51Qc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"> Schedule of cash and cash equivalents <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250430_ziOPV9Faw9Gd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260430_z2rVCXLdsWke" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr id="xdx_400_eifrs-full--CashAndCashEquivalents_iI_zecZ7uA0a1Af" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt">Cash at banks</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">759,891</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">1,139,870</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--CashAndCashEquivalents_iI_uUSD_c20260430_zTerjWkXGT3g" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Cash at banks">894,858</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_898_ecustom--DisclosureOfDetailedInformationAboutCashAndCashEquivalentsExplanatory_zFk0oWTh51Qc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"> Schedule of cash and cash equivalents <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250430_ziOPV9Faw9Gd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260430_z2rVCXLdsWke" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr id="xdx_400_eifrs-full--CashAndCashEquivalents_iI_zecZ7uA0a1Af" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt">Cash at banks</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">759,891</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">1,139,870</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--CashAndCashEquivalents_iI_uUSD_c20260430_zTerjWkXGT3g" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Cash at banks">894,858</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

759891

1139870

894858

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">11.</td> <td>Share capital</td></tr> </table> Schedule of share capital shares <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of shares</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Par value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Authorized share capital</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Authorized share capital</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; padding-bottom: 2.5pt">Ordinary shares of USD0.000025 each</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfSharesAuthorised_iI_pid_c20260430_zwikwKLLUgL9" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Number of shares authorized">20,000,000,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">0.000025</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">500,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of shares</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">SGD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Issued and paid-up share capital</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%">Balance as of May 1, 2024 and April 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">33,350,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,088</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">854</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Issuance of ordinary shares for initial public offering, net of related expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_ecustom--IssuanceOfOrdinarySharesForInitialPublicOfferingNetOfRelatedExpenses_pid_c20250501__20260430__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zezjET7eFzg2" title="Issuance of ordinary shares for initial public offering, net of related expenses">1,650,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_903_ecustom--IssuanceOfOrdinarySharesForInitialPublicOfferingNetOfRelatedExpensesValue_c20250501__20260430__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_za8ZrujbQB2a" title="Issuance of ordinary shares for initial public offering, net of related expenses value">53</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_909_ecustom--IssuanceOfOrdinarySharesForInitialPublicOfferingNetOfRelatedExpensesValue_uUSD_c20250501__20260430__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zsFA5XJ6ReDi" title="Issuance of ordinary shares for initial public offering, net of related expenses value">42</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of April 30, 2026</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">35,000,000</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,141</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">896</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> The Company has an initial authorized share capital of USD500,000 divided into 500,000,000 ordinary shares of par value US$0.001 per share. On May 27, 2025, for purposes of recapitalization in anticipation of the initial public offering, the Company amended its memorandum of association to effect a 1:40 forward share split and changed the authorized share capital to USD<span id="xdx_905_ecustom--AuthorizedShareCapital_iI_uUSD_c20250527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--InitialPublicOfferingMember_zvphaWoGHkXc" title="Authorized share capital">500,000 divided into <span id="xdx_901_eifrs-full--NumberOfSharesAuthorised_iI_pid_c20250527__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--InitialPublicOfferingMember_zPzyDiubo4N1" title="Divided ordinary shares">20,000,000,000 ordinary shares with a par value of USD<span id="xdx_903_eifrs-full--ParValuePerShare_iI_pid_uUSDPShares_c20250527__ifrs-full--ClassesOfOrdinarySharesAxis__custom--OrdinaryShareMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--InitialPublicOfferingMember_zaSw9Pqjmg71" title="Par value per share">0.000025 each. As disclosed in Note 1, upon completion of the reorganization and subsequent recapitalization by principal of common control, as of April 30, 2025, 33,350,000 ordinary shares are issued and outstanding. On August 13, 2025, the Company completed its initial public offering (“IPO”). In this offering, the Company issued 1,650,000 ordinary shares at a price of USD4.00 per share. The Company received net proceeds in the amount of SGD7,496,084 (USD5,884,820) after deducting underwriting discounts or expenses, paid IPO costs of SGD370,432 (USD290,808) and capitalized deferred IPO costs of SGD1,049,720 (USD824,085), net of accrued professional fees of SGD588,785 (USD462,227). The ordinary shares began trading on August 13, 2025 on the Nasdaq Capital Market under the ticker symbol “MAGH”. The fully paid ordinary shares carry one vote per share and carry a right to dividends as and when declared by the Company.

Schedule of share capital shares <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of shares</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Par value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Authorized share capital</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Authorized share capital</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; padding-bottom: 2.5pt">Ordinary shares of USD0.000025 each</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfSharesAuthorised_iI_pid_c20260430_zwikwKLLUgL9" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Number of shares authorized">20,000,000,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">0.000025</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">500,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of shares</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">SGD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Issued and paid-up share capital</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%">Balance as of May 1, 2024 and April 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">33,350,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,088</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">854</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Issuance of ordinary shares for initial public offering, net of related expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_ecustom--IssuanceOfOrdinarySharesForInitialPublicOfferingNetOfRelatedExpenses_pid_c20250501__20260430__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zezjET7eFzg2" title="Issuance of ordinary shares for initial public offering, net of related expenses">1,650,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_903_ecustom--IssuanceOfOrdinarySharesForInitialPublicOfferingNetOfRelatedExpensesValue_c20250501__20260430__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_za8ZrujbQB2a" title="Issuance of ordinary shares for initial public offering, net of related expenses value">53</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_909_ecustom--IssuanceOfOrdinarySharesForInitialPublicOfferingNetOfRelatedExpensesValue_uUSD_c20250501__20260430__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zsFA5XJ6ReDi" title="Issuance of ordinary shares for initial public offering, net of related expenses value">42</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance as of April 30, 2026</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">35,000,000</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,141</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">896</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

20000000000

0.000025

500000

33350000

1088

854

1650000 53 42

35000000

1141

896

500000

500000000

0.001

500000

20000000000

0.000025

33350000

1650000

4.00

7496084

5884820

-370432 -290808

1049720

824085

588785 462227

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">12.</td> <td>Reserves</td></tr> </table> Share premium Share premium includes any premiums received on the issue of the Company’s ordinary shares. Any transaction costs associated with the issuing of shares are deducted from share premium, net of any related income tax benefits. 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 1, the Company entered into a reorganization agreement with Mr. Lim to transfer all the <span id="xdx_90A_eifrs-full--SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates_iI_c20260430__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MrLimMember_zf9kjjU2P0k4" title="Shares issued">500,000 shares in BNL amounted to SGD<span id="xdx_902_ecustom--SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociatesAmount_uSGD_c20250501__20260430__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MrLimMember_zB7XHQLsjUE" title="Ordinary shares amount">500,000 and <span id="xdx_904_eifrs-full--SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates_iI_c20260430__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HerlinMember_z8qXn9FHAIB7" title="Shares issued">500,000 shares in Herlin amounted to SGD<span id="xdx_90D_ecustom--SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociatesAmount_c20250501__20260430__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--HerlinMember_zprW7BjZoq83" title="Ordinary shares amount">500,000 to its subsidiary, Elec for a total consideration of USD1. As a result, the difference of SGD<span id="xdx_903_ecustom--RecognizedMergerReserve_c20250501__20260430__ifrs-full--ComponentsOfEquityAxis__ifrs-full--OrdinarySharesMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ElecMember_zzSbjRA9dH32" title="Recognized merger reserve">999,999 is recognized in merger reserve. On December 12, 2024, director’s loan amounted to SGD200,000 is capitalized by the allotment and issuance of <span class="xdx_phnt_U3RhdGVtZW50IC0gQ29uc29saWRhdGVkIFN0YXRlbWVudHMgb2YgQ2hhbmdlcyBpbiBFcXVpdHkgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eifrs-full--SharesInEntityHeldByEntityOrByItsSubsidiariesOrAssociates_iI_c20241212_zxvoqRJCW833" title="Share capital">200,000 ordinary shares in the share capital of a subsidiary BNL to the director. The issued share capital SGD<span class="xdx_phnt_U3RhdGVtZW50IC0gQ29uc29saWRhdGVkIFN0YXRlbWVudHMgb2YgQ2hhbmdlcyBpbiBFcXVpdHkgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eifrs-full--IssuedCapitalOrdinaryShares_iI_c20241212_zaIdzPJZRaSi" title="Share capital">200,000 is capitalized as merger reserve under common control basis of consolidation. Foreign currency translation reserve Foreign currency translation reserve represents exchange differences arising from the translation of the financial statements of foreign operations whose functional currencies are different from that of the Group’s presentation currency. Other reserve Other reserve represents any difference between the change in the carrying amounts of the non-controlling interest and the fair value of the consideration paid or received is recognized within equity attributable to the equity holders of the Company. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

500000

500000 1 999999 200000

200000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in">13.</td> <td>Borrowings</td></tr> </table> Schedule of borrowings <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250430_zWomMKlifTT5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260430_zansF0FtAwL3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Borrowings:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_esrt--BankLoans_iI_z1G2mXaiAKO3" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Bank borrowings, secured</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,827,409</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,484,569</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_esrt--BankLoans_iI_uUSD_c20260430_zWAgj5bEvthb" style="width: 14%; text-align: right" title="Bank borrowings, secured">1,165,465</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--LeaseLiabilities_iI_z1Yh1osA31n8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">509,455</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">549,608</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--LeaseLiabilities_iI_uUSD_c20260430_zZZMvPuMMAp9" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">431,471</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--Borrowings_iI_zPDLztIxbPc1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Borrowings</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,336,864</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,034,177</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eifrs-full--Borrowings_iI_uUSD_c20260430_zJCUHaUNVzQ8" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings">1,596,936</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--ShorttermBorrowings_iI_zFR36wnACSN1" style="vertical-align: bottom; background-color: White"> <td>Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">500,982</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">470,099</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ShorttermBorrowings_iI_uUSD_c20260430_zqNYpUIIXuJ3" style="text-align: right" title="Current">369,052</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--LongtermBorrowings_iI_zZYZviBmT4uc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,835,882</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,564,078</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--LongtermBorrowings_iI_uUSD_c20260430_ztx9bN9ouIql" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current">1,227,884</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--Borrowings_iI_zXT3zQjPEoF7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Borrowings</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,336,864</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,034,177</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eifrs-full--Borrowings_iI_uUSD_c20260430_zgqUYZ0guQzd" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings">1,596,936</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Bank borrowings are comprised of the following: Schedule of bank borrowings comprised <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Type</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal amount</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Current</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-current</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">April 30, 2026</td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 14%; text-align: left">Working capital loan</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: right">SGD400,000</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: right">October 2028</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: right">7.75% per annum</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">82,746</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">143,231</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">225,977</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">177,404</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Insurance premium loan</td><td> </td> <td style="text-align: right">USD169,000</td><td> </td> <td style="text-align: right">October 2033</td><td> </td> <td style="text-align: right">1.5% above USD COF 3 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,057</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">159,751</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">178,808</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">140,374</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Insurance premium loan</td><td> </td> <td style="text-align: right">USD111,999</td><td> </td> <td style="text-align: right">December 2028</td><td> </td> <td style="text-align: right">0.8% per annum above the bank’s prevailing USD Cost of Funds as determined by the bank</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">143,472</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">143,472</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">112,633</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Working capital loan</td><td> </td> <td style="text-align: right">SGD1,000,000</td><td> </td> <td style="text-align: right">January 2030</td><td> </td> <td style="text-align: right">7.75% per annum</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188,642</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">603,178</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">791,820</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">621,620</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Invoice financing</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt">SGD141,700</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt">May 2026</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt">7.00% per annum</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">144,492</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">144,492</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">113,434</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">434,937</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,049,632</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,484,569</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,165,465</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Type</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal amount</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Current</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-current</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">April 30, 2025</td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 14%; text-align: left">Working capital loan</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: right">SGD1,000,000</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: right">May 2025</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: right">2.25% per annum</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">16,866</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">16,866</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">13,241</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Working capital loan</td><td> </td> <td style="text-align: right">SGD400,000</td><td> </td> <td style="text-align: right">October 2028</td><td> </td> <td style="text-align: right">7.75% per annum</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,594</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">225,977</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">302,571</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">237,534</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Insurance premium loan</td><td> </td> <td style="text-align: right">USD169,000</td><td> </td> <td style="text-align: right">October 2033</td><td> </td> <td style="text-align: right">1.5% above USD COF 3 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,547</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">182,392</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,939</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">157,748</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Insurance premium loan</td><td> </td> <td style="text-align: right">USD111,999</td><td> </td> <td style="text-align: right">December 2028</td><td> </td> <td style="text-align: right">0.8% per annum above the bank’s prevailing USD Cost of Funds as determined by the bank</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">146,461</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">146,461</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">114,980</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Working capital loan</td><td> </td> <td style="text-align: right">SGD600,000</td><td> </td> <td style="text-align: right">May 2025</td><td> </td> <td style="text-align: right">2.25% per annum</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,117</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,117</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,942</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Working capital loan</td><td> </td> <td style="text-align: right">SGD1,000,000</td><td> </td> <td style="text-align: right">January 2030</td><td> </td> <td style="text-align: right">7.75% per annum</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">174,618</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">791,822</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">966,440</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">758,706</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Invoice financing</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt">SGD181,568</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt">June 2025</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt">7.00% per annum</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">184,015</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">184,015</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">144,461</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">480,757</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,346,652</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,827,409</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,434,612</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">13.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Borrowings (Continued)</td></tr> </table> For the years ended April 30, 2025 and 2026, the effective interest rate of the Group’s bank borrowings ranged from 2.25% to 7.75% and 2.75% to 7.70%, respectively. At the end of the financial year, the Group’s bank borrowings are secured by: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">legal assignment of life insurance policies executed by the Group in respect of the name of the director (Note 5); and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">guarantees and indemnity for all monies by a director of the Group.</td></tr> </table> Lease liabilities As a lessee The Group has lease contracts related to leasehold property loan with a bank, arranged at floating interest rates. The interest rate implicit in the leases is 2.75% (2025: 3.38%) per annum. During the financial year ended April 30, 2026, the Company obtained motor vehicle financing under hire purchase. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Carrying amounts of right-of-use assets presented within property, plant and equipment:</td></tr> </table> <p id="xdx_892_eifrs-full--DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory_zSPX1HQ8o5b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 39.3pt; text-align: justify">Schedule of carrying amounts of right of use assets presented within property, plant and equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B9_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--LeaseholdImprovementsMember_zTLe1Sv5on5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Leasehold property</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--MotorVehiclesMember_zRVZywHu66b8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Motor vehicles</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B0_zWxFmd4mhRc4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_435_c20240501__20250430_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iS_zZL03bLH9Wa5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">At May 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">589,002</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">27,771</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">616,773</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iS_uUSD_c20240501__20250430_zG3ODDV58xba" style="width: 12%; text-align: right" title="Balance">484,199</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DepreciationRightofuseAsset_iN_di_zaelLLrnFlbh" style="vertical-align: bottom; background-color: White"> <td>Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(19,854</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,237</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(30,091</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--DepreciationRightofuseAsset_iN_di_uUSD_c20240501__20250430_z71F713dvOdc" style="text-align: right" title="Depreciation">(23,623</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--DisposalsRightofuseAssets_iN_di_ztlLi47sgDD" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Disposal</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,369</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,369</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--DisposalsRightofuseAssets_iN_di_uUSD_c20240501__20250430_zcO7urynODp8" style="border-bottom: Black 1pt solid; text-align: right" title="Disposal">(1,075</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43E_c20250501__20260430_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iS_zjzaR39lN9z6" style="vertical-align: bottom; background-color: White"> <td>At April 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">569,148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,165</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">585,313</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iS_uUSD_c20250501__20260430_z0aW4kLZNG93" style="text-align: right" title="Balance">459,501</td><td style="text-align: left"> </td></tr> <tr id="xdx_439_c20250501__20260430_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iS_z2V1CIHXRux6" style="display: none; vertical-align: bottom; background-color: White"> <td>Balance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">569,148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,165</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">585,313</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iS_uUSD_c20250501__20260430_zKuvOPEjtzde" style="text-align: right" title="Balance">459,501</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--AdditionRightofuseAsset_zce7leJ4LnKj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Addition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--AdditionRightofuseAsset_uUSD_c20250501__20260430_zRKUulUZMu05" style="text-align: right" title="Depreciation">58,879</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DepreciationRightofuseAsset_iN_di_zyZ2ZDOmqX96" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(19,854</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(21,287</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(41,141</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--DepreciationRightofuseAsset_iN_di_uUSD_c20250501__20260430_znvJP80GXFke" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation">(32,298</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43B_c20250501__20260430_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iE_zHnUI5BdDJh6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">At April 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">549,294</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">69,878</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">619,172</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iE_uUSD_c20250501__20260430_zkYGcpPBr3t8" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance">486,082</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_434_c20250501__20260430_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iE_zXaALX3qRsri" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">549,294</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">69,878</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">619,172</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iE_uUSD_c20250501__20260430_zq8OL0bT6jXb" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance">486,082</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Lease liabilities</td></tr> </table> The carrying amounts of lease liabilities as of April 30, 2025 and 2026 are SGD509,455 and SGD549,608 respectively. The movements during the years are disclosed in consolidated statements of cash flows. At the end of the financial year, the Group’s leasehold property loan is secured by mortgage over the Group’s leasehold property (Note 4). Details of the lease liabilities are as follows: Schedule of lease liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Type April 30, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal amount</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Current</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-current</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 14%; text-align: left">Property loan</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: right">SGD612,000</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: right">August 2044</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: right">At the bank’s prevailing CPL Board Rate with monthly rests</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">20,225</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">489,230</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">509,455</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">399,949</td><td style="width: 1%; text-align: left"> </td></tr> </table> MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">13.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Borrowings (Continued)</td></tr> </table> Lease liabilities (Continued) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Lease liabilities (Continued)</td></tr> </table> Details of the lease liabilities are as follows: (Continued) <div id="xdx_C0C_gL3DOLLE-UWNGFZ_zpITkSfwrVNh"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Type April 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal amount</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Current</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-current</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 14%; text-align: left">Property loan</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: right">SGD612,000</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: right">August 2044</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: right">At the bank’s prevailing CPL Board Rate with monthly rests</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">20,621</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">468,609</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">489,230</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">384,071</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Hire purchase</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right">SGD70,538</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right">February 2030</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right">3.68% per annum</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,541</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">45,837</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">60,378</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">47,400</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">35,162</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">514,446</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">549,608</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">431,471</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> </div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(c)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Amounts relating to leases recognized in profit or loss</td></tr> </table> Schedule of amounts related to lease recognized in profit or loss <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20230501__20240430_z3WcycMxqc57" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20240501__20250430_zJl5YxMomCLh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250501__20260430_zoB2hfvWEOS2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_405_ecustom--ExpenseRelatingToShorttermLeasesIncludedInCostOfSales_zFwXQHVmJ3T9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Expense relating to short-term leases (included in cost of sales)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">26,320</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">205,465</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">452,192</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--ExpenseRelatingToShorttermLeasesIncludedInAdministrativeExpenses_uUSD_c20250501__20260430_zwDke3tl3nS7" style="width: 12%; text-align: right" title="Expense relating to short-term leases (included in administrative expenses)">354,995</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DepreciationOfLeaseholdPropertyAndMotorVehicles_iI_zf1wr0xjAzwi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation of leasehold property and motor vehicles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,286</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,091</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41,141</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--DepreciationOfLeaseholdPropertyAndMotorVehicles_uUSD_c20250501__20260430_zNAJTtbxryra" style="text-align: right" title="Expense relating to short-term leases (included in administrative expenses)">32,298</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpenseOnLeaseLiabilities_zdyotkZdkpj9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Interest expense on lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,470</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">17,457</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">17,226</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--InterestExpenseOnLeaseLiabilities_uUSD_c20250501__20260430_zRanPmN5dnta" style="border-bottom: Black 1pt solid; text-align: right" title="Expense relating to short-term leases (included in administrative expenses)">13,523</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--LeaseAmount_zGz2HWyOazK4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Lease cost</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">80,076</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">253,013</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">510,559</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_ecustom--LeaseAmount_uUSD_c20250501__20260430_zmLHYFm7f5W5" style="border-bottom: Black 2.5pt double; text-align: right" title="Expense relating to short-term leases (included in administrative expenses)">400,816</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(d)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Total cash outflows</td></tr> </table> For the years ended April 30, 2024, 2025 and 2026, the Group had total cash outflows for leases of SGD58,226, SGD242,052 and SGD499,803 respectively.

Schedule of borrowings <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250430_zWomMKlifTT5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260430_zansF0FtAwL3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Borrowings:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_esrt--BankLoans_iI_z1G2mXaiAKO3" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Bank borrowings, secured</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,827,409</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,484,569</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_esrt--BankLoans_iI_uUSD_c20260430_zWAgj5bEvthb" style="width: 14%; text-align: right" title="Bank borrowings, secured">1,165,465</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--LeaseLiabilities_iI_z1Yh1osA31n8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">509,455</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">549,608</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--LeaseLiabilities_iI_uUSD_c20260430_zZZMvPuMMAp9" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">431,471</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--Borrowings_iI_zPDLztIxbPc1" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Borrowings</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,336,864</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,034,177</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eifrs-full--Borrowings_iI_uUSD_c20260430_zJCUHaUNVzQ8" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings">1,596,936</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--ShorttermBorrowings_iI_zFR36wnACSN1" style="vertical-align: bottom; background-color: White"> <td>Current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">500,982</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">470,099</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ShorttermBorrowings_iI_uUSD_c20260430_zqNYpUIIXuJ3" style="text-align: right" title="Current">369,052</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--LongtermBorrowings_iI_zZYZviBmT4uc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,835,882</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,564,078</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--LongtermBorrowings_iI_uUSD_c20260430_ztx9bN9ouIql" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current">1,227,884</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--Borrowings_iI_zXT3zQjPEoF7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Borrowings</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,336,864</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,034,177</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eifrs-full--Borrowings_iI_uUSD_c20260430_zgqUYZ0guQzd" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings">1,596,936</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1827409 1484569 1165465

509455

549608

431471

2336864

2034177

1596936

500982

470099

369052

1835882

1564078

1227884

2336864

2034177

1596936

Bank borrowings are comprised of the following: Schedule of bank borrowings comprised <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Type</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal amount</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Current</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-current</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">April 30, 2026</td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 14%; text-align: left">Working capital loan</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: right">SGD400,000</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: right">October 2028</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: right">7.75% per annum</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">82,746</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">143,231</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">225,977</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">177,404</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Insurance premium loan</td><td> </td> <td style="text-align: right">USD169,000</td><td> </td> <td style="text-align: right">October 2033</td><td> </td> <td style="text-align: right">1.5% above USD COF 3 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,057</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">159,751</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">178,808</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">140,374</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Insurance premium loan</td><td> </td> <td style="text-align: right">USD111,999</td><td> </td> <td style="text-align: right">December 2028</td><td> </td> <td style="text-align: right">0.8% per annum above the bank’s prevailing USD Cost of Funds as determined by the bank</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">143,472</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">143,472</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">112,633</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Working capital loan</td><td> </td> <td style="text-align: right">SGD1,000,000</td><td> </td> <td style="text-align: right">January 2030</td><td> </td> <td style="text-align: right">7.75% per annum</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188,642</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">603,178</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">791,820</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">621,620</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Invoice financing</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt">SGD141,700</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt">May 2026</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt">7.00% per annum</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">144,492</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">144,492</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">113,434</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">434,937</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,049,632</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,484,569</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,165,465</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Type</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal amount</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Current</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-current</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold">April 30, 2025</td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 14%; text-align: left">Working capital loan</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: right">SGD1,000,000</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: right">May 2025</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: right">2.25% per annum</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">16,866</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">16,866</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">13,241</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Working capital loan</td><td> </td> <td style="text-align: right">SGD400,000</td><td> </td> <td style="text-align: right">October 2028</td><td> </td> <td style="text-align: right">7.75% per annum</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,594</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">225,977</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">302,571</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">237,534</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Insurance premium loan</td><td> </td> <td style="text-align: right">USD169,000</td><td> </td> <td style="text-align: right">October 2033</td><td> </td> <td style="text-align: right">1.5% above USD COF 3 months</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,547</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">182,392</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,939</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">157,748</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Insurance premium loan</td><td> </td> <td style="text-align: right">USD111,999</td><td> </td> <td style="text-align: right">December 2028</td><td> </td> <td style="text-align: right">0.8% per annum above the bank’s prevailing USD Cost of Funds as determined by the bank</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">146,461</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">146,461</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">114,980</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Working capital loan</td><td> </td> <td style="text-align: right">SGD600,000</td><td> </td> <td style="text-align: right">May 2025</td><td> </td> <td style="text-align: right">2.25% per annum</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,117</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,117</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,942</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Working capital loan</td><td> </td> <td style="text-align: right">SGD1,000,000</td><td> </td> <td style="text-align: right">January 2030</td><td> </td> <td style="text-align: right">7.75% per annum</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">174,618</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">791,822</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">966,440</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">758,706</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Invoice financing</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt">SGD181,568</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt">June 2025</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt">7.00% per annum</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">184,015</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">184,015</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">144,461</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">480,757</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,346,652</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,827,409</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,434,612</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

400000

October 2028

7.75% per annum

82746

143231

225977

177404

169000

October 2033

1.5% above USD COF 3 months

19057

159751

178808

140374

111999

December 2028

0.8% per annum above the bank’s prevailing USD Cost of Funds as determined by the bank

143472

112633

1000000

January 2030

7.75% per annum

188642

603178

791820

621620

141700

May 2026

7.00% per annum

144492

113434

434937

1049632

1484569

1165465

1000000

May 2025

2.25% per annum

16866

13241

400000

October 2028

7.75% per annum

76594

225977

302571

237534

169000

October 2033

1.5% above USD COF 3 months

18547

182392

200939

157748

111999

December 2028

0.8% per annum above the bank’s prevailing USD Cost of Funds as determined by the bank

146461

114980

600000

May 2025

2.25% per annum

10117

7942

1000000

January 2030

7.75% per annum

174618

791822

966440

758706

181568

June 2025

7.00% per annum

184015

144461

480757

1346652

1827409

1434612

0.0225

0.0775

0.0275

0.0770

0.0275

0.0338

<p id="xdx_892_eifrs-full--DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory_zSPX1HQ8o5b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 39.3pt; text-align: justify">Schedule of carrying amounts of right of use assets presented within property, plant and equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B9_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--LeaseholdImprovementsMember_zTLe1Sv5on5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Leasehold property</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--MotorVehiclesMember_zRVZywHu66b8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Motor vehicles</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B0_zWxFmd4mhRc4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_435_c20240501__20250430_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iS_zZL03bLH9Wa5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">At May 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">589,002</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">27,771</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">616,773</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iS_uUSD_c20240501__20250430_zG3ODDV58xba" style="width: 12%; text-align: right" title="Balance">484,199</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DepreciationRightofuseAsset_iN_di_zaelLLrnFlbh" style="vertical-align: bottom; background-color: White"> <td>Depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(19,854</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,237</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(30,091</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--DepreciationRightofuseAsset_iN_di_uUSD_c20240501__20250430_z71F713dvOdc" style="text-align: right" title="Depreciation">(23,623</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--DisposalsRightofuseAssets_iN_di_ztlLi47sgDD" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Disposal</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,369</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,369</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--DisposalsRightofuseAssets_iN_di_uUSD_c20240501__20250430_zcO7urynODp8" style="border-bottom: Black 1pt solid; text-align: right" title="Disposal">(1,075</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43E_c20250501__20260430_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iS_zjzaR39lN9z6" style="vertical-align: bottom; background-color: White"> <td>At April 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">569,148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,165</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">585,313</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iS_uUSD_c20250501__20260430_z0aW4kLZNG93" style="text-align: right" title="Balance">459,501</td><td style="text-align: left"> </td></tr> <tr id="xdx_439_c20250501__20260430_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iS_z2V1CIHXRux6" style="display: none; vertical-align: bottom; background-color: White"> <td>Balance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">569,148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,165</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">585,313</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iS_uUSD_c20250501__20260430_zKuvOPEjtzde" style="text-align: right" title="Balance">459,501</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--AdditionRightofuseAsset_zce7leJ4LnKj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Addition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--AdditionRightofuseAsset_uUSD_c20250501__20260430_zRKUulUZMu05" style="text-align: right" title="Depreciation">58,879</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DepreciationRightofuseAsset_iN_di_zyZ2ZDOmqX96" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(19,854</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(21,287</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(41,141</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--DepreciationRightofuseAsset_iN_di_uUSD_c20250501__20260430_znvJP80GXFke" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation">(32,298</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43B_c20250501__20260430_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iE_zHnUI5BdDJh6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">At April 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">549,294</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">69,878</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">619,172</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iE_uUSD_c20250501__20260430_zkYGcpPBr3t8" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance">486,082</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_434_c20250501__20260430_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iE_zXaALX3qRsri" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">549,294</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">69,878</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">619,172</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iE_uUSD_c20250501__20260430_zq8OL0bT6jXb" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance">486,082</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

589002

27771

616773

484199

19854 10237 30091 23623

1369

1075

569148

16165

585313

459501

569148

16165

585313

459501

75000 75000 58879 19854 21287 41141 32298

549294

69878

619172

486082

549294

69878

619172

486082

509455

549608

Details of the lease liabilities are as follows: Schedule of lease liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Type April 30, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal amount</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Current</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-current</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 14%; text-align: left">Property loan</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: right">SGD612,000</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: right">August 2044</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: right">At the bank’s prevailing CPL Board Rate with monthly rests</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">20,225</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">489,230</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">509,455</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">399,949</td><td style="width: 1%; text-align: left"> </td></tr> </table> Details of the lease liabilities are as follows: (Continued) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Type April 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal amount</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturities</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest rate</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Current</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Non-current</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 14%; text-align: left">Property loan</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: right">SGD612,000</td><td style="width: 2%"> </td> <td style="width: 12%; text-align: right">August 2044</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: right">At the bank’s prevailing CPL Board Rate with monthly rests</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">20,621</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">468,609</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">489,230</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">384,071</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Hire purchase</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right">SGD70,538</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right">February 2030</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: right">3.68% per annum</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,541</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">45,837</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">60,378</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">47,400</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">35,162</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">514,446</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">549,608</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">431,471</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

612000

August 2044

At the bank’s prevailing CPL Board Rate with monthly rests

20225

489230

509455

399949

612000

August 2044

At the bank’s prevailing CPL Board Rate with monthly rests

20621

468609

489230

384071

70538

February 2030

3.68% per annum

14541

45837

60378

47400

35162

514446

549608

431471

Schedule of amounts related to lease recognized in profit or loss <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20230501__20240430_z3WcycMxqc57" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20240501__20250430_zJl5YxMomCLh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250501__20260430_zoB2hfvWEOS2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_405_ecustom--ExpenseRelatingToShorttermLeasesIncludedInCostOfSales_zFwXQHVmJ3T9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Expense relating to short-term leases (included in cost of sales)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">26,320</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">205,465</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">452,192</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--ExpenseRelatingToShorttermLeasesIncludedInAdministrativeExpenses_uUSD_c20250501__20260430_zwDke3tl3nS7" style="width: 12%; text-align: right" title="Expense relating to short-term leases (included in administrative expenses)">354,995</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DepreciationOfLeaseholdPropertyAndMotorVehicles_iI_zf1wr0xjAzwi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation of leasehold property and motor vehicles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,286</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,091</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41,141</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--DepreciationOfLeaseholdPropertyAndMotorVehicles_uUSD_c20250501__20260430_zNAJTtbxryra" style="text-align: right" title="Expense relating to short-term leases (included in administrative expenses)">32,298</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpenseOnLeaseLiabilities_zdyotkZdkpj9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Interest expense on lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,470</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">17,457</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">17,226</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--InterestExpenseOnLeaseLiabilities_uUSD_c20250501__20260430_zRanPmN5dnta" style="border-bottom: Black 1pt solid; text-align: right" title="Expense relating to short-term leases (included in administrative expenses)">13,523</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--LeaseAmount_zGz2HWyOazK4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Lease cost</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">80,076</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">253,013</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">510,559</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_ecustom--LeaseAmount_uUSD_c20250501__20260430_zmLHYFm7f5W5" style="border-bottom: Black 2.5pt double; text-align: right" title="Expense relating to short-term leases (included in administrative expenses)">400,816</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 26320 205465 452192 354995 38286 30091 41141 32298

15470

17457

17226

13523

80076 253013 510559 400816 58226 242052 499803

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in">14.</td> <td>Deferred tax liabilities</td></tr> </table> Movements in deferred tax liabilities during the financial year were as follows: Schedule of movements in deferred tax liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">At May 1, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Recognized in profit or loss</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">At May 1, 2025/ April 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Recognized in profit or loss</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">At April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">At April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left; padding-bottom: 2.5pt">Excess of net book value of property, plant and equipment over tax values</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--DeferredTaxLiabilities_iS_c20240501__20250430_zxcTZTFlnrZ7" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Deferred tax liabilities, balance">79,348</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--DeferredTaxLiabilitiesExpenseIncomeRecognisedInProfitOrLoss_c20240501__20250430_zHxWT6G3B3J6" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Recognized in profit or loss">(11,124</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iS_c20250501__20260430_znEpDCpDS76b" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Deferred tax liabilities, balance">68,224</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--DeferredTaxLiabilitiesExpenseIncomeRecognisedInProfitOrLoss_c20250501__20260430_z6evZr3l8QMi" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Recognized in profit or loss">(68,224</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--DeferredTaxLiabilities_iE_c20250501__20260430_zez1VqZq6lii" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Deferred tax liabilities, balance">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iE_uUSD_c20250501__20260430_zVSIbJSlPoMk" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Deferred tax liabilities, balance">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Movements in deferred tax liabilities during the financial year were as follows: Schedule of movements in deferred tax liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">At May 1, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Recognized in profit or loss</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">At May 1, 2025/ April 30, 2025</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Recognized in profit or loss</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">At April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">At April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left; padding-bottom: 2.5pt">Excess of net book value of property, plant and equipment over tax values</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--DeferredTaxLiabilities_iS_c20240501__20250430_zxcTZTFlnrZ7" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Deferred tax liabilities, balance">79,348</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--DeferredTaxLiabilitiesExpenseIncomeRecognisedInProfitOrLoss_c20240501__20250430_zHxWT6G3B3J6" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Recognized in profit or loss">(11,124</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iS_c20250501__20260430_znEpDCpDS76b" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Deferred tax liabilities, balance">68,224</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--DeferredTaxLiabilitiesExpenseIncomeRecognisedInProfitOrLoss_c20250501__20260430_z6evZr3l8QMi" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Recognized in profit or loss">(68,224</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--DeferredTaxLiabilities_iE_c20250501__20260430_zez1VqZq6lii" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Deferred tax liabilities, balance">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iE_uUSD_c20250501__20260430_zVSIbJSlPoMk" style="border-bottom: Black 2.5pt double; width: 6%; text-align: right" title="Deferred tax liabilities, balance">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

79348

-11124

68224

-68224

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in">15.</td> <td>Trade and other payables</td></tr> </table> Schedule of trade and other payables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250430_zYmk5P0ZZ03b" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260430_zcEUwJ3yYey2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade payables:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_zvEcci0rwhN6" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left; padding-bottom: 1pt">- third parties</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">2,466,430</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">1,852,655</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_985_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_uUSD_c20260430_z4QFEkUywZt5" style="border-bottom: Black 1pt solid; width: 14%; text-align: right">1,454,433</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payables:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--CurrentAmountDueToDirector_iI_zDUlV6PSswvh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amount due to a director</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">528,012</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,979</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--CurrentAmountDueToDirector_iI_uUSD_c20260430_zuRA4lBDEtXj" style="text-align: right" title="Amount due to a director">47,087</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--OtherCurrentPayables_iI_zHVudvyPLwY3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">GST payables, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,365</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">156,424</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--OtherCurrentPayables_iI_uUSD_c20260430_zQNmmCiNN7kf" style="text-align: right" title="GST payables, net">122,801</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_iI_zLOXhEzw4jsh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,653,569</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,709,793</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_iI_uUSD_c20260430_zFafXgop2YV8" style="text-align: right" title="Accrued expenses">2,127,329</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CurrentDividendPayables_iI_zZMNXPFOzLG7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Dividends payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">600,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--CurrentDividendPayables_iI_uUSD_c20260430_zrSczdeMC2J8" style="border-bottom: Black 1pt solid; text-align: right" title="Dividends payable">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--TradeAndOtherPayablesGross_iI_zHmzGg70Aqjf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Trade and other payable gross</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,862,946</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,926,196</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--TradeAndOtherPayablesGross_iI_uUSD_c20260430_z8FPa4toowwf" style="border-bottom: Black 1pt solid; text-align: right" title="Trade and other payable gross">2,297,217</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--TradeAndOtherCurrentPayables_iI_zGIObkEfMlK5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total trade and other payables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,329,376</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,778,851</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eifrs-full--TradeAndOtherCurrentPayables_iI_uUSD_c20260430_zSChuleNQmef" style="border-bottom: Black 2.5pt double; text-align: right" title="Total trade and other payables">3,751,650</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Trade payables are non-interest bearing and are normally settled within 45 days (2025: 45 days). The amount due to a director and dividends payable are non-trade in nature, unsecured, non-interest bearing and repayable on demand. Accrued expenses mainly consist of accrued professional fees and subcontractors’ costs. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Schedule of trade and other payables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250430_zYmk5P0ZZ03b" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260430_zcEUwJ3yYey2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade payables:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_zvEcci0rwhN6" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left; padding-bottom: 1pt">- third parties</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">2,466,430</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">1,852,655</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_985_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_uUSD_c20260430_z4QFEkUywZt5" style="border-bottom: Black 1pt solid; width: 14%; text-align: right">1,454,433</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payables:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--CurrentAmountDueToDirector_iI_zDUlV6PSswvh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amount due to a director</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">528,012</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,979</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--CurrentAmountDueToDirector_iI_uUSD_c20260430_zuRA4lBDEtXj" style="text-align: right" title="Amount due to a director">47,087</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--OtherCurrentPayables_iI_zHVudvyPLwY3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">GST payables, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,365</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">156,424</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--OtherCurrentPayables_iI_uUSD_c20260430_zQNmmCiNN7kf" style="text-align: right" title="GST payables, net">122,801</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_iI_zLOXhEzw4jsh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,653,569</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,709,793</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_iI_uUSD_c20260430_zFafXgop2YV8" style="text-align: right" title="Accrued expenses">2,127,329</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CurrentDividendPayables_iI_zZMNXPFOzLG7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Dividends payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">600,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--CurrentDividendPayables_iI_uUSD_c20260430_zrSczdeMC2J8" style="border-bottom: Black 1pt solid; text-align: right" title="Dividends payable">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--TradeAndOtherPayablesGross_iI_zHmzGg70Aqjf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Trade and other payable gross</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,862,946</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,926,196</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--TradeAndOtherPayablesGross_iI_uUSD_c20260430_z8FPa4toowwf" style="border-bottom: Black 1pt solid; text-align: right" title="Trade and other payable gross">2,297,217</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--TradeAndOtherCurrentPayables_iI_zGIObkEfMlK5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total trade and other payables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,329,376</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,778,851</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eifrs-full--TradeAndOtherCurrentPayables_iI_uUSD_c20260430_zSChuleNQmef" style="border-bottom: Black 2.5pt double; text-align: right" title="Total trade and other payables">3,751,650</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2466430

1852655

1454433

528012 59979 47087

81365

156424

122801

1653569

2709793

2127329

600000

2862946 2926196 2297217

5329376

4778851

3751650

P45D P45D

<p id="xdx_80C_eifrs-full--DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory_zrUqIL39YAe9" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: center"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in">16.</td> <td>Revenue </td></tr> </table> Schedule of Revenue <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20230501__20240430_zhT87Qzatksf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20240501__20250430_zbEPeSVTsmig" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250501__20260430_zHVC4I6fnd13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disaggregation of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--Revenue_uSGD_hifrs-full--ProductsAndServicesAxis__custom--ElectricalWorksAndInstallationServicesMember_zm3WDb3hzQP4" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">- Electrical works and installation services</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">22,766,161</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">11,902,567</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">17,908,535</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--Revenue_uUSD_c20250501__20260430__ifrs-full--ProductsAndServicesAxis__custom--ElectricalWorksAndInstallationServicesMember_zTlhwt1rof1h" style="width: 12%; text-align: right" title="Total Disaggregation of revenue">14,059,142</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--Revenue_uSGD_hifrs-full--ProductsAndServicesAxis__custom--AdHocServicesMember_zP6r43a738qh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">- Ad-hoc services</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,435,673</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,455,820</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,142,020</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--Revenue_uUSD_c20250501__20260430__ifrs-full--ProductsAndServicesAxis__custom--AdHocServicesMember_zahoNC1gzpFa" style="border-bottom: Black 1pt solid; text-align: right" title="Total Disaggregation of revenue">896,546</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--Revenue_uSGD_zb4e1wqCS94" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total Disaggregation of revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">24,201,834</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">15,358,387</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">19,050,555</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eifrs-full--Revenue_uUSD_c20250501__20260430_zHERbE4qQfcf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Disaggregation of revenue">14,955,688</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Timing of transfer of goods and services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--RevenueFromSaleOfGoods_uSGD_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredOverTimeMember_zkOA4mH2kMv7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">- Over time</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,766,161</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,902,567</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,908,535</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--RevenueFromSaleOfGoods_uUSD_c20250501__20260430__ifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredOverTimeMember_zb27VgFmhewf" style="text-align: right" title="Total Timing of transfer of goods and services">14,059,142</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--RevenueFromSaleOfGoods_uSGD_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember_z2aU0n9JCFga" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">- Point in time</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,435,673</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,455,820</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,142,020</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--RevenueFromSaleOfGoods_uUSD_c20250501__20260430__ifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember_zsv3pz3rFTh2" style="border-bottom: Black 1pt solid; text-align: right" title="Total Timing of transfer of goods and services">896,546</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--RevenueFromSaleOfGoods_uSGD_zMOGvzSWG2c9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total Timing of transfer of goods and services</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">24,201,834</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">15,358,387</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">19,050,555</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eifrs-full--RevenueFromSaleOfGoods_uUSD_c20250501__20260430_zkqXiOqbo648" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Timing of transfer of goods and services">14,955,688</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

22766161

11902567

17908535

14059142

1435673

3455820

1142020

896546

24201834

15358387

19050555

14955688

22766161

11902567

17908535

14059142

1435673

3455820

1142020

896546

24201834

15358387

19050555

14955688

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in">17.</td> <td>Impairment loss on financial assets</td></tr> </table> Schedule of Impairment Loss on Financial Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230501__20240430_zqOscvwFdYdi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240501__20250430_z1fE0XkSkav1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250501__20260430_zLEfO7KEYxg4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Allowance/(Reversal) of expected credit losses for</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AllowanceForExpectedCreditLossesTradeReceivables_uSGD_z37aorpXTwVe" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">- Trade receivables (Note 7)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">8,834</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(9,727</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(21,388</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--AllowanceForExpectedCreditLossesTradeReceivables_uUSD_c20250501__20260430_ziTE3cd3Kdn6" style="width: 12%; text-align: right" title="Trade receivables">(16,791</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--AllowanceForExpectedCreditLossesOtherReceivables_zvyxAEDYg7P6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Other receivables (Note 7)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,721</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--AllowanceForExpectedCreditLossesOtherReceivables_uUSD_c20250501__20260430_zIl7kOGEj9jb" style="text-align: right" title="Other receivables">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--AllowanceForExpectedCreditLossesContractAssets_zFlukLlxs01g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">- Contract assets (Note 9)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">812</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,814</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,231</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--AllowanceForExpectedCreditLossesContractAssets_uUSD_c20250501__20260430_z7jCJ2IInTWk" style="border-bottom: Black 1pt solid; text-align: right" title="Contract assets">22,163</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--AllowanceForExpectedCreditLossesImpairmentLossOnFinancialAssets_zxdBznOk0QBi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Impairment loss on financial assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">89,367</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,087</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,843</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--AllowanceForExpectedCreditLossesImpairmentLossOnFinancialAssets_uUSD_c20250501__20260430_zl3BXnMxAJc4" style="border-bottom: Black 2.5pt double; text-align: right" title="Impairment loss on financial assets">5,372</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Schedule of Impairment Loss on Financial Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230501__20240430_zqOscvwFdYdi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240501__20250430_z1fE0XkSkav1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250501__20260430_zLEfO7KEYxg4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Allowance/(Reversal) of expected credit losses for</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AllowanceForExpectedCreditLossesTradeReceivables_uSGD_z37aorpXTwVe" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">- Trade receivables (Note 7)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">8,834</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(9,727</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(21,388</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--AllowanceForExpectedCreditLossesTradeReceivables_uUSD_c20250501__20260430_ziTE3cd3Kdn6" style="width: 12%; text-align: right" title="Trade receivables">(16,791</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--AllowanceForExpectedCreditLossesOtherReceivables_zvyxAEDYg7P6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Other receivables (Note 7)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,721</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--AllowanceForExpectedCreditLossesOtherReceivables_uUSD_c20250501__20260430_zIl7kOGEj9jb" style="text-align: right" title="Other receivables">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--AllowanceForExpectedCreditLossesContractAssets_zFlukLlxs01g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">- Contract assets (Note 9)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">812</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,814</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,231</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--AllowanceForExpectedCreditLossesContractAssets_uUSD_c20250501__20260430_z7jCJ2IInTWk" style="border-bottom: Black 1pt solid; text-align: right" title="Contract assets">22,163</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--AllowanceForExpectedCreditLossesImpairmentLossOnFinancialAssets_zxdBznOk0QBi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Impairment loss on financial assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">89,367</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,087</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,843</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--AllowanceForExpectedCreditLossesImpairmentLossOnFinancialAssets_uUSD_c20250501__20260430_zl3BXnMxAJc4" style="border-bottom: Black 2.5pt double; text-align: right" title="Impairment loss on financial assets">5,372</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 8834 -9727 -21388 -16791 79721 812 14814 28231 22163 89367 5087 6843 5372

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in">18.</td> <td>Finance costs</td></tr> </table> Schedule of Finance Costs <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230501__20240430_zxstoEDuLH4k" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240501__20250430_zBLNF8xRcSh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250501__20260430_zoSe21HxP7Pd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_407_eifrs-full--InterestExpenseOnBorrowings_uSGD_zZOLMMpQuQAh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Interest expense on bank borrowings</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">52,697</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">73,258</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">125,836</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--InterestExpenseOnBorrowings_uUSD_c20250501__20260430_zgu4N6xDyRkb" style="width: 12%; text-align: right" title="Interest expense on bank borrowings">98,788</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--InterestExpenseOnLeaseLiabilities_uSGD_z9d0P0XoWkif" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest expense on lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,470</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">17,457</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">17,226</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--InterestExpenseOnLeaseLiabilities_uUSD_c20250501__20260430_zdX5lJTdnkA8" style="border-bottom: Black 1pt solid; text-align: right" title="Interest expense on bank borrowings">13,523</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--FinanceIncomeCost_uSGD_zx96o5oa6N5f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Finance costs</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">68,167</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">90,715</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">143,062</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eifrs-full--FinanceIncomeCost_uUSD_c20250501__20260430_zVy0PGu83oJj" style="border-bottom: Black 2.5pt double; text-align: right" title="Interest expense on bank borrowings">112,311</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Schedule of Finance Costs <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230501__20240430_zxstoEDuLH4k" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240501__20250430_zBLNF8xRcSh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250501__20260430_zoSe21HxP7Pd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_407_eifrs-full--InterestExpenseOnBorrowings_uSGD_zZOLMMpQuQAh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Interest expense on bank borrowings</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">52,697</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">73,258</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">125,836</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--InterestExpenseOnBorrowings_uUSD_c20250501__20260430_zgu4N6xDyRkb" style="width: 12%; text-align: right" title="Interest expense on bank borrowings">98,788</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--InterestExpenseOnLeaseLiabilities_uSGD_z9d0P0XoWkif" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest expense on lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,470</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">17,457</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">17,226</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--InterestExpenseOnLeaseLiabilities_uUSD_c20250501__20260430_zdX5lJTdnkA8" style="border-bottom: Black 1pt solid; text-align: right" title="Interest expense on bank borrowings">13,523</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--FinanceIncomeCost_uSGD_zx96o5oa6N5f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Finance costs</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">68,167</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">90,715</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">143,062</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eifrs-full--FinanceIncomeCost_uUSD_c20250501__20260430_zVy0PGu83oJj" style="border-bottom: Black 2.5pt double; text-align: right" title="Interest expense on bank borrowings">112,311</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

52697

73258

125836

98788

15470

17457

17226

13523

68167

90715

143062

112311

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in">19.</td> <td style="text-align: left; vertical-align: bottom">Other income</td></tr> </table> Schedule of Other Income <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230501__20240430_zDzFzGhZtDA9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240501__20250430_zvL7qU7ETwxa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250501__20260430_zZFyrnZ3wifk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_408_eifrs-full--RevenueFromGovernmentGrants_uSGD_zdY8ndTAWWF1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Government grants</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">10,930</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">10,700</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">17,645</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eifrs-full--RevenueFromGovernmentGrants_uUSD_c20250501__20260430_zeiZ7EjaRrPf" style="width: 12%; text-align: right" title="Government grants">13,852</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--InterestIncome_uSGD_zeVdjAUlQ7Xj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">149</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">158</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">102,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--InterestIncome_uUSD_c20250501__20260430_zyXgLk87yrn8" style="text-align: right" title="Interest Income">80,468</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--ForeignExchangeGain_uSGD_z7JuwrACAv4f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign exchange gain</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,698</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--ForeignExchangeGain_uUSD_c20250501__20260430_zWLdkEQpYjpc" style="text-align: right" title="Foreign exchange gain">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--FairValueChangesOnFinancialAssetsAtFairValueThroughProfitOrLoss_uSGD_zZiYmjUiGFNi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair value changes on financial assets at fair value through profit or loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,280</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,358</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,169</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--FairValueChangesOnFinancialAssetsAtFairValueThroughProfitOrLoss_uUSD_c20250501__20260430_zsQVqR1Ut5Ud" style="text-align: right" title="Fair value changes on financial assets at fair value through profit or loss">15,049</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--InsuranceRevenue_uSGD_zisiLJLytRJb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Insurance claims</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,282</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">65,494</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--InsuranceRevenue_uUSD_c20250501__20260430_zF20SjSNQfJh" style="text-align: right" title="Insurance claims">51,416</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--GainsLossesOnDisposalsOfPropertyPlantAndEquipment_uSGD_ztibdcu4xF79" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gain on disposal of plant and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,631</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--GainsLossesOnDisposalsOfPropertyPlantAndEquipment_uUSD_c20250501__20260430_zaWrbO1Vosf3" style="text-align: right" title="Gain on disposal of plant and equipment">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--RentalIncome_uSGD_zD2VasiJpLb8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Rental income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,010</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--RentalIncome_uUSD_c20250501__20260430_zo8FqAmEK8id" style="text-align: right" title="Rental income">5,495</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--PropertyServiceChargeIncome_uSGD_zSlkhPSi7Vk7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Administrative charges income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62,016</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--PropertyServiceChargeIncome_uUSD_c20250501__20260430_z0dsbqNo01D9" style="text-align: right" title="Administrative charges income">48,685</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--MiscellaneousOtherOperatingIncome_uSGD_zs2Lis1O0Us8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Sundry income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,805</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,652</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,152</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--MiscellaneousOtherOperatingIncome_uUSD_c20250501__20260430_zqOTodbcqUsj" style="border-bottom: Black 1pt solid; text-align: right" title="Sundry income">3,261</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OtherIncome_zs0TNNcHzvie" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Other income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">49,872</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">44,781</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">277,976</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--OtherIncome_uUSD_c20250501__20260430_zSSZgIRm1YZf" style="border-bottom: Black 2.5pt double; text-align: right" title="Other income">218,226</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Schedule of Other Income <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230501__20240430_zDzFzGhZtDA9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240501__20250430_zvL7qU7ETwxa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250501__20260430_zZFyrnZ3wifk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_408_eifrs-full--RevenueFromGovernmentGrants_uSGD_zdY8ndTAWWF1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Government grants</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">10,930</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">10,700</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">17,645</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eifrs-full--RevenueFromGovernmentGrants_uUSD_c20250501__20260430_zeiZ7EjaRrPf" style="width: 12%; text-align: right" title="Government grants">13,852</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--InterestIncome_uSGD_zeVdjAUlQ7Xj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">149</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">158</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">102,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--InterestIncome_uUSD_c20250501__20260430_zyXgLk87yrn8" style="text-align: right" title="Interest Income">80,468</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--ForeignExchangeGain_uSGD_z7JuwrACAv4f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign exchange gain</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,698</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--ForeignExchangeGain_uUSD_c20250501__20260430_zWLdkEQpYjpc" style="text-align: right" title="Foreign exchange gain">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--FairValueChangesOnFinancialAssetsAtFairValueThroughProfitOrLoss_uSGD_zZiYmjUiGFNi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fair value changes on financial assets at fair value through profit or loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,280</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,358</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,169</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--FairValueChangesOnFinancialAssetsAtFairValueThroughProfitOrLoss_uUSD_c20250501__20260430_zsQVqR1Ut5Ud" style="text-align: right" title="Fair value changes on financial assets at fair value through profit or loss">15,049</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--InsuranceRevenue_uSGD_zisiLJLytRJb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Insurance claims</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,282</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">65,494</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--InsuranceRevenue_uUSD_c20250501__20260430_zF20SjSNQfJh" style="text-align: right" title="Insurance claims">51,416</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--GainsLossesOnDisposalsOfPropertyPlantAndEquipment_uSGD_ztibdcu4xF79" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gain on disposal of plant and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,631</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--GainsLossesOnDisposalsOfPropertyPlantAndEquipment_uUSD_c20250501__20260430_zaWrbO1Vosf3" style="text-align: right" title="Gain on disposal of plant and equipment">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--RentalIncome_uSGD_zD2VasiJpLb8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Rental income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,010</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--RentalIncome_uUSD_c20250501__20260430_zo8FqAmEK8id" style="text-align: right" title="Rental income">5,495</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--PropertyServiceChargeIncome_uSGD_zSlkhPSi7Vk7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Administrative charges income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62,016</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--PropertyServiceChargeIncome_uUSD_c20250501__20260430_z0dsbqNo01D9" style="text-align: right" title="Administrative charges income">48,685</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--MiscellaneousOtherOperatingIncome_uSGD_zs2Lis1O0Us8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Sundry income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,805</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,652</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,152</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--MiscellaneousOtherOperatingIncome_uUSD_c20250501__20260430_zqOTodbcqUsj" style="border-bottom: Black 1pt solid; text-align: right" title="Sundry income">3,261</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OtherIncome_zs0TNNcHzvie" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Other income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">49,872</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">44,781</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">277,976</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--OtherIncome_uUSD_c20250501__20260430_zSSZgIRm1YZf" style="border-bottom: Black 2.5pt double; text-align: right" title="Other income">218,226</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

10930

10700

17645

13852

149 158 102500 80468

9698

7280 18358 19169 15049

4282

65494

51416

2631

12010

7000

5495

62016

48685

9805

8652

4152

3261

49872

44781

277976

218226

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: left; width: 0.25in; vertical-align: bottom">20.</td> <td style="text-align: left; vertical-align: bottom">Cost of sales and administrative expenses</td></tr> </table> Schedule of cost of sales and administrative expenses <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20230501__20240430_zzWzKgAWw4W2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240501__20250430_zvw5RObRgYei" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250501__20260430_z3gL7BulZMxj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cost of sales include the following:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--SubcontractorsCharges_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_zCplPf2pMgAd" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Subcontractors’ charges</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">11,248,967</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">7,184,250</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">9,201,052</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--SubcontractorsCharges_uUSD_c20250501__20260430__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_zxZYMkoWn6A2" style="width: 12%; text-align: right" title="Subcontractors' charges">7,223,310</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Employee benefits expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--WagesAndSalaries_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_zJSETzbxUEL7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">- Salaries and related costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,468,350</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,755,522</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,233,589</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--WagesAndSalaries_uUSD_c20250501__20260430__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_zVGy9oDu7NY8" style="text-align: right" title="Salaries and related costs">2,538,537</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Administrative expenses include the following:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Employee benefits expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DirectorsFee_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_z49yG9AujAd2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">- Directors’ fee</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,904</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--DirectorsFee_uUSD_c20250501__20260430__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_zn7jWmstxxSc" style="text-align: right" title="Directors' fee">40,747</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--WagesAndSalaries_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_zXWAC8GJOu4k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Salaries and related costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">646,290</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,014,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,082,592</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--WagesAndSalaries_uUSD_c20250501__20260430__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_zcUY60uueUAa" style="text-align: right" title="Salaries and related costs">2,419,997</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DefinedContributionPlan_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_z0i2jfaO9jBe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">- Defined contribution plan</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">143,425</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,915</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">209,770</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--DefinedContributionPlan_uUSD_c20250501__20260430__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_z6kiEIty9Iec" style="text-align: right" title="Defined contribution plan">164,680</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--StaffWelfare_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_zbYBuus2HPza" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Staff welfare</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,675</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53,550</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">249,314</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--StaffWelfare_uUSD_c20250501__20260430__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_zRW3Jax8F3Rd" style="text-align: right" title="Staff welfare">195,725</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--LegalAndProfessionalFees_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_zlcJH2pUevW5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Legal and professional fees</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">101,608</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">529,059</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,298,513</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--LegalAndProfessionalFees_uUSD_c20250501__20260430__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_zT12RMHCCPL1" style="border-bottom: Black 2.5pt double; text-align: right" title="Legal and professional fees">1,804,453</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Schedule of cost of sales and administrative expenses <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20230501__20240430_zzWzKgAWw4W2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240501__20250430_zvw5RObRgYei" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250501__20260430_z3gL7BulZMxj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cost of sales include the following:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--SubcontractorsCharges_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_zCplPf2pMgAd" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Subcontractors’ charges</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">11,248,967</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">7,184,250</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">9,201,052</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--SubcontractorsCharges_uUSD_c20250501__20260430__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_zxZYMkoWn6A2" style="width: 12%; text-align: right" title="Subcontractors' charges">7,223,310</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Employee benefits expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--WagesAndSalaries_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_zJSETzbxUEL7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">- Salaries and related costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,468,350</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,755,522</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,233,589</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--WagesAndSalaries_uUSD_c20250501__20260430__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_zVGy9oDu7NY8" style="text-align: right" title="Salaries and related costs">2,538,537</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Administrative expenses include the following:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Employee benefits expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DirectorsFee_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_z49yG9AujAd2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">- Directors’ fee</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,904</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--DirectorsFee_uUSD_c20250501__20260430__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_zn7jWmstxxSc" style="text-align: right" title="Directors' fee">40,747</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--WagesAndSalaries_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_zXWAC8GJOu4k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Salaries and related costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">646,290</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,014,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,082,592</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--WagesAndSalaries_uUSD_c20250501__20260430__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_zcUY60uueUAa" style="text-align: right" title="Salaries and related costs">2,419,997</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DefinedContributionPlan_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_z0i2jfaO9jBe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">- Defined contribution plan</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">143,425</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">187,915</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">209,770</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--DefinedContributionPlan_uUSD_c20250501__20260430__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_z6kiEIty9Iec" style="text-align: right" title="Defined contribution plan">164,680</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--StaffWelfare_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_zbYBuus2HPza" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Staff welfare</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,675</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">53,550</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">249,314</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--StaffWelfare_uUSD_c20250501__20260430__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_zRW3Jax8F3Rd" style="text-align: right" title="Staff welfare">195,725</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--LegalAndProfessionalFees_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_zlcJH2pUevW5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Legal and professional fees</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">101,608</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">529,059</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,298,513</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--LegalAndProfessionalFees_uUSD_c20250501__20260430__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--AdministrativeExpensesMember_zT12RMHCCPL1" style="border-bottom: Black 2.5pt double; text-align: right" title="Legal and professional fees">1,804,453</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 11248967 7184250 9201052 7223310

1468350

1755522

3233589

2538537

51904 40747

646290

1014897

3082592

2419997

143425 187915 209770 164680 35675 53550 249314 195725 101608 529059 2298513 1804453

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in">21.</td> <td>Income tax expense/(benefit)</td></tr> </table> Caymans Islands The Company is incorporated in the Cayman Islands and is not subject to tax on income or capital gains under current Cayman Islands law. Singapore BNL Engineering Private Limited, Herlin Pte. Ltd. and IST Solutions (APAC) Pte Ltd are subject to Singapore corporate tax on the taxable income as reported in its statutory financial statements adjusted in accordance with relevant Singapore tax laws. The standard corporate income tax rate in Singapore is 17%. <p id="xdx_896_ecustom--DisclosureOfDetailedInformationAboutComponentsOfIncomeTaxExpenseRecognizedInProfitOrLossExplanatory_z9IYwG8ZVhbd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">The major components of income tax expense/(benefit) recognized in profit or loss for the years ended April 30, 2024, 2025 and 2026 were: Schedule of components of income tax expense recognized in profit or loss <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20230501__20240430_zvTyqyoV9nok" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240501__20250430_zTua96uJm7Ui" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250501__20260430_zhiayG27pfY2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Current income tax expense/(benefit)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--TaxExpenseIncomeChangeInCurrentYearsProvision_maCTEIzFQf_zgQGPhfwqBhk" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Current year’s provision</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">33,361</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">19,145</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">223,573</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--TaxExpenseIncomeChangeInCurrentYearsProvision_uUSD_c20250501__20260430_zZ4nK14otrRa" style="width: 12%; text-align: right" title="Current year's provision">175,516</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--TaxExpenseIncomeChangeInUnderoverProvisionInPriorFinancialYear_maCTEIzFQf_zuo9se1h0Wm9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">(Over)/Under provision in prior financial year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(26,072</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">98,155</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--TaxExpenseIncomeChangeInUnderoverProvisionInPriorFinancialYear_uUSD_c20250501__20260430_zoW5546BU8e8" style="border-bottom: Black 1pt solid; text-align: right" title="Under/Over provision in prior financial year">77,057</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentTaxExpenseIncome_iT_mtCTEIzFQf_maITECOzZ4v_zYOoGQtszdH" style="vertical-align: bottom; background-color: White"> <td>Current income tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,361</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,927</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">321,728</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--CurrentTaxExpenseIncome_iT_uUSD_c20250501__20260430_zayK1wGZNNT5" style="text-align: right" title="Current income tax">252,573</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Deferred tax benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OriginationAndReversalOfTemporaryDifferences_iN_di_msITECOzZ4v_zcZ6bKK60PO" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Origination and reversal of temporary differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,508</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,124</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(68,224</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--OriginationAndReversalOfTemporaryDifferences_iN_di_uUSD_c20250501__20260430_zxmNff8CqfQ" style="border-bottom: Black 1pt solid; text-align: right" title="Origination and reversal of temporary differences">(53,559</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--IncomeTaxExpenseContinuingOperations_iT_mtITECOzZ4v_zU0mtnFX7gaj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">15,853</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(18,051</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">253,504</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--IncomeTaxExpenseContinuingOperations_iT_uUSD_c20250501__20260430_zbzQfBy6p305" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense">199,014</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">21.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Income tax expense/(benefit) (Continued)</td></tr> </table> Relationship between tax expense/(benefit) and accounting profits/(loss) <p id="xdx_893_ecustom--DisclosureOfDetailedInformationAboutReconciliationOfIncomeTaxesAtStatutoryTaxesExplanatory_zju3o0zUMd1i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">A reconciliation between tax expense/(benefit) and the product of accounting profits/(loss) multiplied by Singapore corporate income tax rate for the financial years ended April 30, 2024, 2025 and 2026 were as follows: Schedule of reconciliation between tax expense and product <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20230501__20240430_zGDCXR3ydDVf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240501__20250430_z9HbbUZikxyg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250501__20260430_zlLtleW1zr17" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_405_eifrs-full--ProfitLossBeforeTax_zUXaVDEFZpwf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left; padding-bottom: 2.5pt">Profit/(Loss) before income tax</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">2,023,322</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">24,929</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">(2,079,562</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--ProfitLossBeforeTax_uUSD_c20250501__20260430_z9tfiNBYwP91" style="border-bottom: Black 2.5pt double; width: 12%; text-align: right" title="Profit before income tax">(1,632,565</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_maITECOzUdw_zNtzwNb8aAd2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax calculated at tax rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlY29uY2lsaWF0aW9uIGJldHdlZW4gdGF4IGV4cGVuc2UgYW5kIHRoZSBwcm9kdWN0IChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_ecustom--StandardCorporateIncomeTaxRate_dp_c20240501__20250430_zAhReEqJWnq" title="Tax calculated at tax rate">17% (2025 and 2024: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlY29uY2lsaWF0aW9uIGJldHdlZW4gdGF4IGV4cGVuc2UgYW5kIHRoZSBwcm9kdWN0IChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_ecustom--StandardCorporateIncomeTaxRate_dp_c20230501__20240430_zxjI7ExJEgvk" title="Tax calculated at tax rate">17%)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">343,965</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(353,526</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_uUSD_c20250501__20260430_zOCDfTogVdE" style="text-align: right" title="Tax calculated at tax rate">(277,536</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Effects of:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--IncomeNotSubjectToTax_iN_di_msITECOzUdw_zYLRFJzFX2C5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income not subject to tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(73,980</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,330</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,939</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IncomeNotSubjectToTax_iN_di_uUSD_c20250501__20260430_zv6XFzVWbhOk" style="text-align: right" title="Income not subject to tax">(3,092</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss_uSGD_maITECOzUdw_zvAFyFw3vwRb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expenses not deductible for tax purposes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,442</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">363,421</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss_uUSD_c20250501__20260430_zQ8Gf4XyZX1e" style="text-align: right" title="Expenses not deductible for tax purposes">285,303</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--TaxRateEffectOfTaxConcessionsAndDeductions_iN_di_uSGD_msITECOzUdw_zqPPUjcw5gLd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax concessions and deductions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(17,425</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(17,425</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,423</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--TaxRateEffectOfTaxConcessionsAndDeductions_iN_di_uUSD_c20250501__20260430_zNlAUaGUgh4j" style="text-align: right" title="Tax concessions and deductions">(1,902</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--TaxRateEffectOfDeferredTaxNotRecognized_uSGD_maITECOzUdw_zjmXLVTwCHU1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax assets not recognized/(utilized)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(257,821</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(62,904</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">151,816</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--TaxRateEffectOfDeferredTaxNotRecognized_uUSD_c20250501__20260430_zr10BFW7SQ3i" style="text-align: right" title="Deferred tax not recognized">119,184</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--TaxRateEffectOfUnderProvisionInPriorFinancialYear_maITECOzUdw_zg5daD5Ca9Me" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">(Over)/Under provision in prior financial year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(26,072</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">98,155</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--TaxRateEffectOfUnderProvisionInPriorFinancialYear_uUSD_c20250501__20260430_znFj0LX4fpL1" style="border-bottom: Black 1pt solid; text-align: right" title="Under provision in prior financial year">77,057</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--IncomeTaxExpenseContinuingOperations_iT_mtITECOzUdw_zIjXuINTDe2d" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">15,853</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(18,051</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">253,504</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--IncomeTaxExpenseContinuingOperations_iT_uUSD_c20250501__20260430_zChF7ub479wl" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense">199,014</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Unrecognized deferred tax assets <p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutUnrecognizedDeferredTaxAssetsExplanatory_zoOmzybKgKfg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">The movement in unrecognized deferred tax assets is shown below: Schedule of unrecognized deferred tax assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_custom--DeferredTaxAssetsAxis_custom--CapitalAllowancesMember_z6JLwanrwRi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Capital allowances</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B8_custom--DeferredTaxAssetsAxis_custom--TaxLossesMember_zLCWWMUtxOZi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Tax losses</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_custom--DeferredTaxAssetsAxis_custom--DonationsMember_zSLs9p5YdBZ1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Donations</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_zLg1GIZTJx1h" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_43B_c20230501__20240430_ecustom--UnrecognizedDeferredTaxAssets_iS_zTHoGAiV0NR5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">At May 1, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">138,214</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">3,495,892</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">13,750</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">3,647,856</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--UnrecognizedDeferredTaxAssetsAddition_zPMuPPA0ADc7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Addition</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,540,331</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">23,738</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,516,593</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43E_c20240501__20250430_ecustom--UnrecognizedDeferredTaxAssets_iS_zMGzyuqqSRKh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At April 30, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">138,214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,955,561</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,488</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,131,263</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--UnrecognizedDeferredTaxAssetsAddition_zyTQcIhRMko" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Addition/(Utilization)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">22,367</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(397,889</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,500</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(370,022</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_433_c20250501__20260430_ecustom--UnrecognizedDeferredTaxAssets_iS_z31r4ZieNxk7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At April 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">160,581</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,557,672</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,988</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,761,241</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--UnrecognizedDeferredTaxAssetsAddition_z1Rv3NgFfwmk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">(Utilization)/Addition</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(61,169</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">989,693</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(35,488</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">893,036</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_437_c20250501__20260430_ecustom--UnrecognizedDeferredTaxAssets_iE_zOV5KfBRXlz9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">At April 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">99,412</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,547,365</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,654,277</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_892_ecustom--DisclosureOfDetailedInformationAboutDeferredTaxAssetsNotRecognizedExplanatory_zoAQsm5FVrZ3" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt 0pt 0pt 17.5pt; text-align: justify"> Schedule of deferred tax assets not recognized <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20230501__20240430_z2YA1Uvi88Vg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240501__20250430_zfTJbdyWNUG6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250501__20260430_zies5NTzHTC8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr id="xdx_408_ecustom--DeferredTaxAssetsNotRecognized_zrtEyEX4Cjrd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left; padding-bottom: 2.5pt">Deferred tax assets not recognized</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">362,315</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">299,411</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">451,227</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--DeferredTaxAssetsNotRecognized_uUSD_c20250501__20260430_zcBTQppIsfbh" style="border-bottom: Black 2.5pt double; width: 12%; text-align: right" title="Deferred tax assets not recognized">354,237</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Deferred tax assets have not been recognized in respect of the capital allowances, unutilized tax losses and donations because it is not probable that future taxable profit will be available against which the Group can utilize the benefits due to unpredictability of future profit streams. There is no expiry date for the capital allowance and unutilized tax losses. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

0.17 <p id="xdx_896_ecustom--DisclosureOfDetailedInformationAboutComponentsOfIncomeTaxExpenseRecognizedInProfitOrLossExplanatory_z9IYwG8ZVhbd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">The major components of income tax expense/(benefit) recognized in profit or loss for the years ended April 30, 2024, 2025 and 2026 were: Schedule of components of income tax expense recognized in profit or loss <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20230501__20240430_zvTyqyoV9nok" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240501__20250430_zTua96uJm7Ui" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250501__20260430_zhiayG27pfY2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Current income tax expense/(benefit)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--TaxExpenseIncomeChangeInCurrentYearsProvision_maCTEIzFQf_zgQGPhfwqBhk" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Current year’s provision</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">33,361</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">19,145</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">223,573</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--TaxExpenseIncomeChangeInCurrentYearsProvision_uUSD_c20250501__20260430_zZ4nK14otrRa" style="width: 12%; text-align: right" title="Current year's provision">175,516</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--TaxExpenseIncomeChangeInUnderoverProvisionInPriorFinancialYear_maCTEIzFQf_zuo9se1h0Wm9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">(Over)/Under provision in prior financial year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(26,072</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">98,155</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--TaxExpenseIncomeChangeInUnderoverProvisionInPriorFinancialYear_uUSD_c20250501__20260430_zoW5546BU8e8" style="border-bottom: Black 1pt solid; text-align: right" title="Under/Over provision in prior financial year">77,057</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentTaxExpenseIncome_iT_mtCTEIzFQf_maITECOzZ4v_zYOoGQtszdH" style="vertical-align: bottom; background-color: White"> <td>Current income tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,361</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,927</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">321,728</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--CurrentTaxExpenseIncome_iT_uUSD_c20250501__20260430_zayK1wGZNNT5" style="text-align: right" title="Current income tax">252,573</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Deferred tax benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OriginationAndReversalOfTemporaryDifferences_iN_di_msITECOzZ4v_zcZ6bKK60PO" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Origination and reversal of temporary differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,508</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(11,124</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(68,224</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--OriginationAndReversalOfTemporaryDifferences_iN_di_uUSD_c20250501__20260430_zxmNff8CqfQ" style="border-bottom: Black 1pt solid; text-align: right" title="Origination and reversal of temporary differences">(53,559</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--IncomeTaxExpenseContinuingOperations_iT_mtITECOzZ4v_zU0mtnFX7gaj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">15,853</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(18,051</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">253,504</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--IncomeTaxExpenseContinuingOperations_iT_uUSD_c20250501__20260430_zbzQfBy6p305" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense">199,014</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 33361 19145 223573 175516 -26072 98155 77057

33361

-6927

321728

252573

17508 11124 68224 53559

15853

-18051

253504

199014

<p id="xdx_893_ecustom--DisclosureOfDetailedInformationAboutReconciliationOfIncomeTaxesAtStatutoryTaxesExplanatory_zju3o0zUMd1i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">A reconciliation between tax expense/(benefit) and the product of accounting profits/(loss) multiplied by Singapore corporate income tax rate for the financial years ended April 30, 2024, 2025 and 2026 were as follows: Schedule of reconciliation between tax expense and product <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20230501__20240430_zGDCXR3ydDVf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240501__20250430_z9HbbUZikxyg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250501__20260430_zlLtleW1zr17" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_405_eifrs-full--ProfitLossBeforeTax_zUXaVDEFZpwf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left; padding-bottom: 2.5pt">Profit/(Loss) before income tax</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">2,023,322</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">24,929</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">(2,079,562</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--ProfitLossBeforeTax_uUSD_c20250501__20260430_z9tfiNBYwP91" style="border-bottom: Black 2.5pt double; width: 12%; text-align: right" title="Profit before income tax">(1,632,565</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_maITECOzUdw_zNtzwNb8aAd2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax calculated at tax rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlY29uY2lsaWF0aW9uIGJldHdlZW4gdGF4IGV4cGVuc2UgYW5kIHRoZSBwcm9kdWN0IChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_ecustom--StandardCorporateIncomeTaxRate_dp_c20240501__20250430_zAhReEqJWnq" title="Tax calculated at tax rate">17% (2025 and 2024: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlY29uY2lsaWF0aW9uIGJldHdlZW4gdGF4IGV4cGVuc2UgYW5kIHRoZSBwcm9kdWN0IChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_ecustom--StandardCorporateIncomeTaxRate_dp_c20230501__20240430_zxjI7ExJEgvk" title="Tax calculated at tax rate">17%)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">343,965</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(353,526</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_uUSD_c20250501__20260430_zOCDfTogVdE" style="text-align: right" title="Tax calculated at tax rate">(277,536</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Effects of:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--IncomeNotSubjectToTax_iN_di_msITECOzUdw_zYLRFJzFX2C5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income not subject to tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(73,980</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,330</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,939</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IncomeNotSubjectToTax_iN_di_uUSD_c20250501__20260430_zv6XFzVWbhOk" style="text-align: right" title="Income not subject to tax">(3,092</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss_uSGD_maITECOzUdw_zvAFyFw3vwRb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expenses not deductible for tax purposes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,442</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">363,421</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss_uUSD_c20250501__20260430_zQ8Gf4XyZX1e" style="text-align: right" title="Expenses not deductible for tax purposes">285,303</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--TaxRateEffectOfTaxConcessionsAndDeductions_iN_di_uSGD_msITECOzUdw_zqPPUjcw5gLd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax concessions and deductions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(17,425</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(17,425</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,423</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--TaxRateEffectOfTaxConcessionsAndDeductions_iN_di_uUSD_c20250501__20260430_zNlAUaGUgh4j" style="text-align: right" title="Tax concessions and deductions">(1,902</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--TaxRateEffectOfDeferredTaxNotRecognized_uSGD_maITECOzUdw_zjmXLVTwCHU1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred tax assets not recognized/(utilized)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(257,821</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(62,904</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">151,816</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--TaxRateEffectOfDeferredTaxNotRecognized_uUSD_c20250501__20260430_zr10BFW7SQ3i" style="text-align: right" title="Deferred tax not recognized">119,184</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--TaxRateEffectOfUnderProvisionInPriorFinancialYear_maITECOzUdw_zg5daD5Ca9Me" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">(Over)/Under provision in prior financial year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(26,072</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">98,155</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--TaxRateEffectOfUnderProvisionInPriorFinancialYear_uUSD_c20250501__20260430_znFj0LX4fpL1" style="border-bottom: Black 1pt solid; text-align: right" title="Under provision in prior financial year">77,057</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--IncomeTaxExpenseContinuingOperations_iT_mtITECOzUdw_zIjXuINTDe2d" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">15,853</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(18,051</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">253,504</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--IncomeTaxExpenseContinuingOperations_iT_uUSD_c20250501__20260430_zChF7ub479wl" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense">199,014</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2023322

24929

-2079562

-1632565

0.17 0.17

343965

4238

-353526

-277536

73980 6330 3939 3092

21114

90442

363421

285303

17425 17425 2423 1902 -257821 -62904 151816 119184 -26072 98155 77057

15853

-18051

253504

199014

<p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutUnrecognizedDeferredTaxAssetsExplanatory_zoOmzybKgKfg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">The movement in unrecognized deferred tax assets is shown below: Schedule of unrecognized deferred tax assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_custom--DeferredTaxAssetsAxis_custom--CapitalAllowancesMember_z6JLwanrwRi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Capital allowances</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B8_custom--DeferredTaxAssetsAxis_custom--TaxLossesMember_zLCWWMUtxOZi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Tax losses</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_custom--DeferredTaxAssetsAxis_custom--DonationsMember_zSLs9p5YdBZ1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Donations</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_zLg1GIZTJx1h" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_43B_c20230501__20240430_ecustom--UnrecognizedDeferredTaxAssets_iS_zTHoGAiV0NR5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">At May 1, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">138,214</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">3,495,892</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">13,750</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">3,647,856</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--UnrecognizedDeferredTaxAssetsAddition_zPMuPPA0ADc7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Addition</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,540,331</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">23,738</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,516,593</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43E_c20240501__20250430_ecustom--UnrecognizedDeferredTaxAssets_iS_zMGzyuqqSRKh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At April 30, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">138,214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,955,561</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,488</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,131,263</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--UnrecognizedDeferredTaxAssetsAddition_zyTQcIhRMko" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Addition/(Utilization)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">22,367</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(397,889</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,500</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(370,022</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_433_c20250501__20260430_ecustom--UnrecognizedDeferredTaxAssets_iS_z31r4ZieNxk7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At April 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">160,581</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,557,672</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,988</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,761,241</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--UnrecognizedDeferredTaxAssetsAddition_z1Rv3NgFfwmk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">(Utilization)/Addition</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(61,169</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">989,693</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(35,488</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">893,036</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_437_c20250501__20260430_ecustom--UnrecognizedDeferredTaxAssets_iE_zOV5KfBRXlz9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">At April 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">99,412</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,547,365</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,500</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,654,277</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 138214 3495892 13750 3647856 -1540331 23738 -1516593 138214 1955561 37488 2131263 22367 -397889 5500 -370022 160581 1557672 42988 1761241 -61169 989693 -35488 893036 99412 2547365 7500 2654277 <p id="xdx_892_ecustom--DisclosureOfDetailedInformationAboutDeferredTaxAssetsNotRecognizedExplanatory_zoAQsm5FVrZ3" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt 0pt 0pt 17.5pt; text-align: justify"> Schedule of deferred tax assets not recognized <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20230501__20240430_z2YA1Uvi88Vg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240501__20250430_zfTJbdyWNUG6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250501__20260430_zies5NTzHTC8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td></tr> <tr id="xdx_408_ecustom--DeferredTaxAssetsNotRecognized_zrtEyEX4Cjrd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left; padding-bottom: 2.5pt">Deferred tax assets not recognized</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">362,315</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">299,411</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">451,227</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--DeferredTaxAssetsNotRecognized_uUSD_c20250501__20260430_zcBTQppIsfbh" style="border-bottom: Black 2.5pt double; width: 12%; text-align: right" title="Deferred tax assets not recognized">354,237</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 362315 299411 451227 354237

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in">22.</td> <td>Significant related party transactions and balances</td></tr> </table> In addition to the related party information disclosed elsewhere in the financial statements, the following were significant related party transactions at rates and terms agreed between the Group and the related parties during the year: Transaction with related parties Schedule of transaction with related parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20230501__20240430_ze1wOEheYqE6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240501__20250430_zpVqRthfbEUf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250501__20260430_zYRil7FFdkB9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; font-weight: bold">Director</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--CashAdvancesAndLoansFromRelatedParties_iN_di_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsMember_zWI27X7af7O9" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Advance from/Payment on behalf</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(91,741</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(818,707</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(481,101</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--CashAdvancesAndLoansFromRelatedParties_iN_di_uUSD_c20250501__20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsMember_z2a2iWH7MEde" style="width: 12%; text-align: right" title="Advance from">(377,690</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40B_eifrs-full--CashRepaymentsOfAdvancesAndLoansFromRelatedParties_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsMember_zqRauqaq3go3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Repayment to</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">346,597</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">949,134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--CashRepaymentsOfAdvancesAndLoansFromRelatedParties_uUSD_c20250501__20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsMember_zX27g8oHKpuf" style="text-align: right" title="Repayment to">745,121</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--DividendsPaidClassifiedAsFinancingActivities_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsMember_zxgYQuXjWVLg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Dividends paid</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">450,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Repayment to"><p id="xdx_982_eifrs-full--DividendsPaidClassifiedAsFinancingActivities_uUSD_c20250501__20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsMember_zvgepGWfDRJ8" style="margin: 0" title="Dividends paid">471,032</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; font-weight: bold">Subsidiary</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--RevenueFromElectricalWorksAndInstallationServices_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiaryMember_zFSvuJp0oZDd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Revenue from electrical works and installation services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,146,774</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,067,593</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,571,507</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--RevenueFromElectricalWorksAndInstallationServices_uUSD_c20250501__20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiaryMember_zwDA8LPzjwGj" style="text-align: right" title="Revenue from electrical works and installation services">1,233,716</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--SubcontractorsCosts_iN_di_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiaryMember_z5C2lJjKxjY9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subcontractors’ costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,617,741</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,005,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,634,100</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--SubcontractorsCosts_iN_di_uUSD_c20250501__20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiaryMember_zl00uidcHQok" style="text-align: right" title="Subcontractors' costs">(1,282,854</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_ecustom--RentalChargedWithRelatedParties_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiaryMember_zZSfpgDZ6da5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Rental charged</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">12,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">12,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_ecustom--RentalChargedWithRelatedParties_uUSD_c20250501__20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiaryMember_z8waGS8WpSn6" style="border-bottom: Black 2.5pt double; text-align: right" title="Rental charged">9,421</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Balances with related parties Schedule of balances with related parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240430_zy7Zkp31VVCd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250430_zb0ECo3YB0X8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260430_zSfG3v5NM9nj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Non-trade receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--OtherReceivables_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--ShareholdersMember_zCYTFtx28U6b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; width: 36%">Shareholders(1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">85,443</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">81,796</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--OtherReceivables_iI_uUSD_c20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ShareholdersMember_fKDEp_zu3l9yuQkGz9" style="width: 12%; text-align: right" title="Non-trade receivables">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Non-trade payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--CurrentAmountDueToDirector_iI_zxrEfYYKrpkh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Director(2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,899</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">528,012</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,979</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--CurrentAmountDueToDirector_iI_uUSD_c20260430_fKDIp_zPR75CHkzLbj" style="text-align: right" title="Non-trade payable Director">47,087</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--CurrentDividendPayables_iI_zLujV2QOR8uf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Dividends payable(2)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">600,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--CurrentDividendPayables_iI_uUSD_c20260430_zKawntQggyMa" style="border-bottom: Black 2.5pt double; text-align: right" title="Dividends payable">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Other receivable from shareholders is non-trade in nature, unsecured, non-interest bearing and repayable on demand.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The amount due to a director is non-trade in nature, unsecured, non-interest bearing and repayable on demand.</td></tr> </table> Compensation of key management personnel Key management personnel are those persons having the authority and responsibility for planning, directing and controlling the activities of the Group, directly or indirectly, including any directors (whether executive or otherwise) of the Group. Schedule of compensation of key management personnel <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230501__20240430_z7WMkYNjg2La" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20240501__20250430_zDoSEok2kv24" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250501__20260430_zP9IFd6Rrk6e" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_402_ecustom--KeyManagementPersonnelCompensationDirectorsFee_zyv0hCJFD54f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Directors’ fee</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">51,904</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--KeyManagementPersonnelCompensationDirectorsFee_uUSD_c20250501__20260430_zxWr3y7CWEhd" style="width: 12%; text-align: right" title="Defined contribution plan">40,747</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--KeyManagementPersonnelCompensationSalariesAndRelatedCosts_zSAg68627s8k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Salaries and related costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188,132</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">167,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">582,476</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--KeyManagementPersonnelCompensationSalariesAndRelatedCosts_uUSD_c20250501__20260430_zGkJDyVYj2M" style="text-align: right" title="Salaries and related costs">457,274</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_zUQM3jFdKmfc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Defined contribution plan</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,336</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">26,282</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">50,099</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_uUSD_c20250501__20260430_zOq0Pc4hqOU" style="border-bottom: Black 1pt solid; text-align: right" title="Defined contribution plan">39,330</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--KeyManagementPersonnelCompensation_zpzWmNG6d1hf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">key management personnel</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">215,468</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">193,282</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">684,479</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--KeyManagementPersonnelCompensation_uUSD_c20250501__20260430_zQ7PdT6nnMbb" style="border-bottom: Black 2.5pt double; text-align: right" title="key management personnel">537,351</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Transaction with related parties Schedule of transaction with related parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20230501__20240430_ze1wOEheYqE6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240501__20250430_zpVqRthfbEUf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250501__20260430_zYRil7FFdkB9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; font-weight: bold">Director</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--CashAdvancesAndLoansFromRelatedParties_iN_di_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsMember_zWI27X7af7O9" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Advance from/Payment on behalf</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(91,741</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(818,707</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(481,101</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--CashAdvancesAndLoansFromRelatedParties_iN_di_uUSD_c20250501__20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsMember_z2a2iWH7MEde" style="width: 12%; text-align: right" title="Advance from">(377,690</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40B_eifrs-full--CashRepaymentsOfAdvancesAndLoansFromRelatedParties_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsMember_zqRauqaq3go3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Repayment to</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">346,597</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">949,134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--CashRepaymentsOfAdvancesAndLoansFromRelatedParties_uUSD_c20250501__20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsMember_zX27g8oHKpuf" style="text-align: right" title="Repayment to">745,121</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--DividendsPaidClassifiedAsFinancingActivities_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsMember_zxgYQuXjWVLg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Dividends paid</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">450,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">600,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Repayment to"><p id="xdx_982_eifrs-full--DividendsPaidClassifiedAsFinancingActivities_uUSD_c20250501__20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DirectorsMember_zvgepGWfDRJ8" style="margin: 0" title="Dividends paid">471,032</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; font-weight: bold">Subsidiary</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--RevenueFromElectricalWorksAndInstallationServices_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiaryMember_zFSvuJp0oZDd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Revenue from electrical works and installation services</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,146,774</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,067,593</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,571,507</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--RevenueFromElectricalWorksAndInstallationServices_uUSD_c20250501__20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiaryMember_zwDA8LPzjwGj" style="text-align: right" title="Revenue from electrical works and installation services">1,233,716</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--SubcontractorsCosts_iN_di_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiaryMember_z5C2lJjKxjY9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Subcontractors’ costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,617,741</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,005,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,634,100</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--SubcontractorsCosts_iN_di_uUSD_c20250501__20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiaryMember_zl00uidcHQok" style="text-align: right" title="Subcontractors' costs">(1,282,854</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_ecustom--RentalChargedWithRelatedParties_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiaryMember_zZSfpgDZ6da5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Rental charged</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">12,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">12,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_ecustom--RentalChargedWithRelatedParties_uUSD_c20250501__20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiaryMember_z8waGS8WpSn6" style="border-bottom: Black 2.5pt double; text-align: right" title="Rental charged">9,421</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

91741

818707

481101

377690

50150

346597

949134

745121

450000

1000000

600000

471032

4146774 1067593 1571507 1233716 3617741 1005000 1634100 1282854 4000 12000 12000 9421 Balances with related parties Schedule of balances with related parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240430_zy7Zkp31VVCd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250430_zb0ECo3YB0X8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260430_zSfG3v5NM9nj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Non-trade receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--OtherReceivables_iI_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--ShareholdersMember_zCYTFtx28U6b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; width: 36%">Shareholders(1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">85,443</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">81,796</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--OtherReceivables_iI_uUSD_c20260430__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ShareholdersMember_fKDEp_zu3l9yuQkGz9" style="width: 12%; text-align: right" title="Non-trade receivables">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Non-trade payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--CurrentAmountDueToDirector_iI_zxrEfYYKrpkh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Director(2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,899</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">528,012</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,979</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--CurrentAmountDueToDirector_iI_uUSD_c20260430_fKDIp_zPR75CHkzLbj" style="text-align: right" title="Non-trade payable Director">47,087</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--CurrentDividendPayables_iI_zLujV2QOR8uf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Dividends payable(2)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">600,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--CurrentDividendPayables_iI_uUSD_c20260430_zKawntQggyMa" style="border-bottom: Black 2.5pt double; text-align: right" title="Dividends payable">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Other receivable from shareholders is non-trade in nature, unsecured, non-interest bearing and repayable on demand.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The amount due to a director is non-trade in nature, unsecured, non-interest bearing and repayable on demand.</td></tr> </table>

85443

81796

55899 528012 59979 47087

600000

Schedule of compensation of key management personnel <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230501__20240430_z7WMkYNjg2La" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20240501__20250430_zDoSEok2kv24" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250501__20260430_zP9IFd6Rrk6e" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_402_ecustom--KeyManagementPersonnelCompensationDirectorsFee_zyv0hCJFD54f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Directors’ fee</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">51,904</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--KeyManagementPersonnelCompensationDirectorsFee_uUSD_c20250501__20260430_zxWr3y7CWEhd" style="width: 12%; text-align: right" title="Defined contribution plan">40,747</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--KeyManagementPersonnelCompensationSalariesAndRelatedCosts_zSAg68627s8k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Salaries and related costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188,132</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">167,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">582,476</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--KeyManagementPersonnelCompensationSalariesAndRelatedCosts_uUSD_c20250501__20260430_zGkJDyVYj2M" style="text-align: right" title="Salaries and related costs">457,274</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_zUQM3jFdKmfc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Defined contribution plan</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,336</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">26,282</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">50,099</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_uUSD_c20250501__20260430_zOq0Pc4hqOU" style="border-bottom: Black 1pt solid; text-align: right" title="Defined contribution plan">39,330</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--KeyManagementPersonnelCompensation_zpzWmNG6d1hf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">key management personnel</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">215,468</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">193,282</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">684,479</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--KeyManagementPersonnelCompensation_uUSD_c20250501__20260430_zQ7PdT6nnMbb" style="border-bottom: Black 2.5pt double; text-align: right" title="key management personnel">537,351</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

51904 40747 188132 167000 582476 457274

27336

26282

50099

39330

215468

193282

684479

537351

23. Segment reporting Operating segments are identified on the basis of internal reports about components of the Group that are regularly reviewed by the CEO (“Chief Executive Officer”) for the purpose of resource allocation and performance assessment. Segment results, assets and liabilities include items directly attributable to a segment as well as those that can be allocated on a reasonable basis. The Group operates in a single business segment which is the provision of electrical installation and licensing services for greenfield, brownfield and ad hoc electrical installation projects. No operating segments have been aggregated to form the following reportable operating segment. The Group’s non-current assets are based in Singapore. The Group’s revenue is derived from Singapore. Information about major customers The following table sets forth a summary of single customers who represent 10% or more of the Group’s revenue: Schedule of segment reporting <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in; margin-right: 1in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20230501__20240430_zpZgq76RgULl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240501__20250430_zrNIIqfXN0j7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250501__20260430_z8wpe86YLie" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_401_eifrs-full--Revenue_hifrs-full--MajorCustomersAxis__custom--CustomerAMember_zsvi9XEtqgEc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">12,637,595</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,697,422</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,453,249</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--Revenue_uUSD_c20250501__20260430__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zaklF7ql7ahh" style="width: 12%; text-align: right" title="Revenue">3,496,034</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--Revenue_hifrs-full--MajorCustomersAxis__custom--CustomerBMember_zULRfiebcK88" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer B</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,135,461</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,154,247</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--Revenue_uUSD_c20250501__20260430__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zWlT5G3Zeg22" style="text-align: right" title="Revenue">3,261,303</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--Revenue_hifrs-full--MajorCustomersAxis__custom--CustomerCMember_z3BbZsW9ahl5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer C</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,302,648</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,681,038</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--Revenue_uUSD_c20250501__20260430__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zhKJgUBl56Sh" style="text-align: right" title="Revenue">2,889,808</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_hifrs-full--MajorCustomersAxis__custom--CustomerDMember_zhgBXdvYTtl3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer D</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,059,921</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--Revenue_uUSD_c20250501__20260430__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_zi5NJE7t2BS4" style="text-align: right" title="Revenue">1,617,146</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--Revenue_hifrs-full--MajorCustomersAxis__custom--CustomerEMember_z4OZcomnwtMl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Customer E</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,759,149</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--Revenue_uUSD_c20250501__20260430__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_zSPBEpEv35ui" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Revenue_hifrs-full--MajorCustomersAxis__custom--CustomerMember_zmkubVb4CIYf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">17,396,744</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,135,531</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">14,348,455</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eifrs-full--Revenue_uUSD_c20250501__20260430__ifrs-full--MajorCustomersAxis__custom--CustomerMember_zNjRNxkiaCnl" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">11,264,291</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

The following table sets forth a summary of single customers who represent 10% or more of the Group’s revenue: Schedule of segment reporting <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.25in; margin-right: 1in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20230501__20240430_zpZgq76RgULl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240501__20250430_zrNIIqfXN0j7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250501__20260430_z8wpe86YLie" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_401_eifrs-full--Revenue_hifrs-full--MajorCustomersAxis__custom--CustomerAMember_zsvi9XEtqgEc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">12,637,595</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,697,422</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,453,249</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--Revenue_uUSD_c20250501__20260430__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zaklF7ql7ahh" style="width: 12%; text-align: right" title="Revenue">3,496,034</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--Revenue_hifrs-full--MajorCustomersAxis__custom--CustomerBMember_zULRfiebcK88" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer B</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,135,461</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,154,247</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--Revenue_uUSD_c20250501__20260430__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zWlT5G3Zeg22" style="text-align: right" title="Revenue">3,261,303</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--Revenue_hifrs-full--MajorCustomersAxis__custom--CustomerCMember_z3BbZsW9ahl5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer C</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,302,648</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,681,038</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--Revenue_uUSD_c20250501__20260430__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zhKJgUBl56Sh" style="text-align: right" title="Revenue">2,889,808</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_hifrs-full--MajorCustomersAxis__custom--CustomerDMember_zhgBXdvYTtl3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer D</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,059,921</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--Revenue_uUSD_c20250501__20260430__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_zi5NJE7t2BS4" style="text-align: right" title="Revenue">1,617,146</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--Revenue_hifrs-full--MajorCustomersAxis__custom--CustomerEMember_z4OZcomnwtMl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Customer E</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,759,149</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--Revenue_uUSD_c20250501__20260430__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_zSPBEpEv35ui" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Revenue_hifrs-full--MajorCustomersAxis__custom--CustomerMember_zmkubVb4CIYf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">17,396,744</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,135,531</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">14,348,455</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eifrs-full--Revenue_uUSD_c20250501__20260430__ifrs-full--MajorCustomersAxis__custom--CustomerMember_zNjRNxkiaCnl" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenue">11,264,291</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

12637595

4697422

4453249

3496034

1135461

4154247

3261303

2302648

3681038

2889808

2059921

1617146

4759149

17396744

8135531

14348455

11264291

24. Financial risk management The Group’s activities expose it to a variety of financial risks from its operation. The key financial risks include credit risk, liquidity risk and market risk (including foreign currency risk and interest rate risk). The directors review and agree policies and procedures for the management of these risks, which are executed by the management team. It is, and has been throughout the current and previous financial years, the Group’s policy that no trading in derivatives for speculative purposes shall be undertaken. The following sections provide details regarding the Group’s exposure to the abovementioned financial risks and the objectives, policies and processes for the management of these risks. There has been no change to the Group’s exposure to these financial risks or the manner in which it manages and measures the risks. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">24.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial risk management (Continued)</td></tr> </table> Credit risk Credit risk refers to the risk that the counterparty will default on its contractual obligations resulting in a loss to the Group. The Group’s exposure to credit risk arises primarily from trade and other receivables. For other financial assets (including cash), the Group minimizes credit risk by dealing exclusively with high credit rating counterparties. The Group has adopted a policy of only dealing with creditworthy counterparties. The Group performs ongoing credit evaluation of its counterparties’ financial condition and generally do not require a collateral. The Group considers the probability of default upon initial recognition of asset and whether there has been a significant increase in credit risk on an ongoing basis throughout each reporting period. The Group has determined the default event on a financial asset to be when internal and/or external information indicates that the financial asset is unlikely to be received, which could include default of contractual payments due for more than 60 days or there is significant difficulty of the counterparty. To minimize credit risk, the Group has developed and maintained the Group’s credit risk gradings to categorize exposures according to their degree of risk of default. The credit rating information is supplied by publicly available financial information and the Group’s own trading records to rate its major customers and other debtors. The Group considers available reasonable and supportive forward-looking information which includes the following indicators: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Internal credit rating</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">External credit rating</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Actual or expected significant adverse changes in business, financial or economic conditions that are expected to cause a significant change to the debtor’s ability to meet its obligations</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Actual or expected significant changes in the operating results of the debtor</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Significant increases in credit risk on other financial instruments of the same debtor</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Significant changes in the expected performance and behavior of the debtor, including changes in the payment status of debtors in the company and changes in the operating results of the debtor</td></tr> </table> Regardless of the analysis above, a significant increase in credit risk is presumed if a debtor is more than 30 days past due in making contractual payment. The Group determined that its financial assets are credit-impaired when: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">There is significant difficulty of the debtor</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">A breach of contract, such as a default or past due event</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">It is becoming probable that the debtor will enter bankruptcy or other financial reorganization</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">There is a disappearance of an active market for that financial asset because of financial difficulty</td></tr> </table> The Group categorizes a receivable for potential write-off when a debtor fails to make contractual payments more than 120 days past due. Financial assets are written off when there is evidence indicating that the debtor is in severe financial difficulty and the debtor has no realistic prospect of recovery. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">24.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial risk management (Continued)</td></tr> </table> Credit risk (Continued) The Group’s current credit risk grading framework comprises the following categories: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 96.5%; border-collapse: collapse; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 10%">Category</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 2%"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 50%">Definition of category</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 2%"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 36%">Basis for recognizing expected credit loss (ECL)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">I</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Counterparty has a low risk of default and does not have any past-due amounts.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">12-month ECL</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">II</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Amount is >30 days past due or there has been a significant increase in credit risk since initial recognition.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Lifetime ECL – not credit impaired</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">III</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Amount is >60 days past due or there is evidence indicating the asset is credit-impaired (in default).</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Lifetime ECL – credit-impaired</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">IV</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">There is evidence indicating that the debtor is in severe financial difficulty and the debtor has no realistic prospect of recovery.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Amount is written off</td></tr> </table> The table below details the credit quality of the Group’s financial assets, as well as maximum exposure to credit risk by credit risk rating categories: Schedule of maximum exposure to credit risk by credit risk rating categories <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Category</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">12-month or lifetime ECL</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--GrossCarryingAmountMember_zbymFWEsZGb9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gross carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--AllowanceForCreditLossesMember_zMKs8kLsk9s9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Loss allowance</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember_zp2y9QIgne9c" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Net carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Net carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40D_eifrs-full--TradeReceivables_iI_hifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_z99rlymUqxD3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 13%; text-align: left">Trade receivables</td><td style="width: 2%"> </td> <td style="width: 13%; text-align: center">II Note 1</td><td style="width: 2%"> </td> <td style="width: 13%; text-align: center">Lifetime ECL (Simplified)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">2,581,516</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">(28,467</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">2,553,049</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--TradeReceivables_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zDTAqSCEj0L8" style="width: 10%; text-align: right" title="Trade receivables">2,004,277</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--ContractAssets_iI_hifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zFW4ZfWIS1O4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contract assets</td><td> </td> <td style="text-align: center">II Note 1</td><td> </td> <td style="text-align: center">Lifetime ECL (Simplified)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,859,977</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46,348</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,813,629</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--ContractAssets_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zVHJUQ7rF9r5" style="text-align: right" title="Contract assets">4,564,004</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--OtherReceivablesExcludedPrepayments_iI_hifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zmfc1DZ1rTb8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables (excluded prepayments)</td><td> </td> <td style="text-align: center">III Note 2</td><td> </td> <td style="text-align: center">Lifetime ECL (Simplified)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">353,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">353,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--OtherReceivablesExcludedPrepayments_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zYRFzll1mRDl" style="text-align: right" title="Other receivables (excluded prepayments)">277,673</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--LoansToThirdParties_iI_hifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_z6wO98bn5vy" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loans to third parties</td><td> </td> <td style="text-align: center">II Note 2</td><td> </td> <td style="text-align: center">12-month ECL</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,884,941</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,884,941</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--LoansToThirdParties_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_z3WsmePYiNgd" style="text-align: right" title="Loans to third parties">1,479,778</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--CashAndCashEquivalents_iI_hifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zZR6OBRvxfRh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Cash and cash equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">I Note 3</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">12-month ECL</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,139,870</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,139,870</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--CashAndCashEquivalents_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zs716mkFjr41" style="border-bottom: Black 1pt solid; text-align: right" title="Cash and cash equivalents">894,858</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_ecustom--FinancialAssetsLossAllowance_iI_c20260430_zTGXyPHSqGM4" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss allowance">(74,815</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Category</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">12-month or lifetime ECL</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--GrossCarryingAmountMember_zEGHd9Zbju8h" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gross carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--AllowanceForCreditLossesMember_zXrV33LpWzc4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Loss allowance</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember_ziIvBpYGRXkf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Net carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Net carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40D_eifrs-full--TradeReceivables_iI_hifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zwJqXoIKW1Y1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 13%; text-align: left">Trade receivables</td><td style="width: 2%"> </td> <td style="width: 13%; text-align: center">II Note 1</td><td style="width: 2%"> </td> <td style="width: 13%; text-align: center">Lifetime ECL (Simplified)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">996,732</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">(49,855</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">946,877</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eifrs-full--TradeReceivables_iI_uUSD_c20250430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zyQeI6T0JFJ8" style="width: 10%; text-align: right" title="Trade receivables">743,348</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--ContractAssets_iI_hifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_z1R1nZausZ6e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contract assets</td><td> </td> <td style="text-align: center">II Note 1</td><td> </td> <td style="text-align: center">Lifetime ECL (Simplified)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,210,736</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(18,117</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,192,619</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--ContractAssets_iI_uUSD_c20250430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zm5AOYTSwgic" style="text-align: right" title="Contract assets">3,291,426</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--OtherReceivablesExcludedPrepayments_iI_hifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zTFWCVnMXywl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables (excluded prepayments)</td><td> </td> <td style="text-align: center">III Note 2</td><td> </td> <td style="text-align: center">Lifetime ECL (Simplified)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">741,461</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(398,607</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">342,854</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--OtherReceivablesExcludedPrepayments_iI_uUSD_c20250430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zMy1PCELZr1e" style="text-align: right" title="Other receivables (excluded prepayments)">269,158</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--CashAndCashEquivalents_iI_hifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_z1uwTtn5ZsKe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cash and cash equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">I Note 3</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">12-month ECL</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">759,891</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">759,891</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--CashAndCashEquivalents_iI_uUSD_c20250430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zOcsP69943hg" style="border-bottom: Black 1pt solid; text-align: right" title="Cash and cash equivalents">596,554</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_ecustom--FinancialAssetsLossAllowance_iI_c20250430_zyH3HqcvDEX7" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss allowance">(466,579</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">24.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial risk management (Continued)</td></tr> </table> Credit risk (Continued) Trade receivables and contract assets (Note 1) For trade receivables and contract assets, the Group has applied the simplified approach in IFRS 9 and uses provision matrix to measure the loss allowance at lifetime ECL. In determining ECL on a collective basis, trade receivables and contract assets are grouped based on similar credit risk and aging. The Group considers the historical credit loss experience based on the past due status of the debtors, historical customers’ payment profile and adjusted as appropriate to reflect current conditions and estimates of future economic conditions affecting the ability of the customers to settle the debts. The Group has identified the country risk, real gross domestic product (GDP) growth rate and unemployment rate in which it sells goods and services to be the most relevant factor and the historical loss rates are adjusted accordingly based on the expected changes in this factor. Accordingly, the credit risk profile of trade receivables is presented based on their past due status in terms of the provision matrix. <p id="xdx_898_ecustom--DisclosureOfCreditRiskProfileOfTradeReceivablesOnTheirPastDueStatusInTermsExplanatory_z01KYNgxjal3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">Schedule of credit risk profile of trade receivables on their past due status in terms <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_480_ecustom--TradeReceivablesAndContractAssetsGross_iI_zoAcs3qbAKd8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trade receivables and contract assets</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_485_ecustom--ExposureCreditLossesOnTradeReceivablesAndContractAssets_iI_zYJrzadnvav9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">ECL</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_486_ecustom--TradeReceivablesAndContractAssetsNet_iI_zx8XCM2ySLeh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trade receivables and contract assets, net</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_48D_ecustom--TradeReceivablesAndContractAssetsNet_iI_uUSD_zVUqUqj7TB12" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trade receivables and contract assets, net</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_41D_20260430__ifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zjKbKSss5NP6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Not past due</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">6,896,697</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(54,296</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">6,842,401</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">5,371,644</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_41F_20260430__ifrs-full--PastDueStatusAxis__ifrs-full--NotLaterThanOneMonthMember_zQoGlXd3TEn6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">< 30 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,530,906</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11,862</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,519,044</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,192,529</td><td style="text-align: left"> </td></tr> <tr id="xdx_41F_20260430__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zm3e05DW9PY" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">31 days to 60 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,401</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(168</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,233</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,108</td><td style="text-align: left"> </td></tr> <tr id="xdx_419_20260430__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zrgHpk5VS486" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">61 days to 90 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_416_20260430__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanThreeMonthsAndNotLaterThanFourMonthsMember_zAgKnFFSfV86" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">91 days to 120 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_412_20260430__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanFourMonthsMember_zOuiaFPtKjxh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">>120 days</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,489</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8,489</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_41F_20260430_zYH8gtcGR1Ok" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,441,493</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(74,815</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,366,678</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,568,281</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_48D_ecustom--TradeReceivablesAndContractAssetsGross_iI_z8O7cwcbi0Mj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trade receivables and contract assets</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_485_ecustom--ExposureCreditLossesOnTradeReceivablesAndContractAssets_iI_zMHc2HzfOYWc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">ECL</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_487_ecustom--TradeReceivablesAndContractAssetsNet_iI_zOIVc3UemWP1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trade receivables and contract assets, net</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_481_ecustom--TradeReceivablesAndContractAssetsNet_iI_uUSD_zgr2UY6GLxV6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trade receivables and contract assets, net</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_410_20250430__ifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zLeXhKPLz8P4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Not past due</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,392,285</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(20,538</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,371,747</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">3,432,051</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_416_20250430__ifrs-full--PastDueStatusAxis__ifrs-full--NotLaterThanOneMonthMember_zPHbd0W2l3U" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">< 30 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">715,879</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,902</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">704,977</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">553,444</td><td style="text-align: left"> </td></tr> <tr id="xdx_41E_20250430__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zYuE1WdH1Jua" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">31 days to 60 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,483</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(989</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,494</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,865</td><td style="text-align: left"> </td></tr> <tr id="xdx_418_20250430__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zHbSqNLuLlud" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">61 days to 90 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47,718</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,440</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,278</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,415</td><td style="text-align: left"> </td></tr> <tr id="xdx_410_20250430__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanThreeMonthsAndNotLaterThanFourMonthsMember_zVFoR1bHkz3k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">91 days to 120 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_413_20250430__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanFourMonthsMember_zbth889QYcqb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">>120 days</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,103</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,103</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_41C_20250430_ztQxhHlcLBZ4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,207,468</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(67,972</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,139,496</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,034,775</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Contract assets that are not past due make up majority of the receivables. Subsequent to the financial year ended April 30, 2026: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">More than 95% of trade receivables were collected.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Except for those retention receivables which monies will only be released upon the expiry of the defect liability period as specified in the contracts, more than 66% of the contract assets have been billed and collected.</td></tr> </table> MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">24.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial risk management (Continued)</td></tr> </table> Credit risk (Continued) Other receivables and loans to third parties (Note 2) The Group assessed the latest performance and financial position of the counterparties, adjusted for the future outlook of the industry in which the counterparties operate in, and concluded that: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">(i)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">There has been a significant increase in the credit risk since the initial recognition of other receivable due from a third party amounted to SGD398,607. Accordingly, the Group recognized the impairment loss allowance using Lifetime ECL. As of April 30, 2025, the other receivable from a third party was fully impaired. During the financial year ended April 30, 2026, management assessed that the other receivable has no prospect for recovery and recorded a write off by applying the provision against the other receivable.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">(ii)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Credit risk for loans to third parties has not increased significantly since its initial recognition. Accordingly, the Company measured the impairment loss allowance using 12-month ECL and determined that the ECL is insignificant.</td></tr></table> Cash and cash equivalents (Note 3) The Group held cash and bank balances with banks which are rated AA1 and A1 based on Moody’s and are considered to have low credit risk. The cash balances are measured on 12-month expected credit losses and subject to immaterial credit loss. Excessive risk concentration Concentrations arise when a number of counterparties are engaged in similar business activities, or activities in the same geographical region, or have economic features that would cause their ability to meet contractual obligations to be similarly affected by changes in economic, political or other conditions. Concentrations indicate the relative sensitivity of the Group’s performance to developments affecting a particular industry. Exposure to credit risk The Group has no significant concentration of credit risk other than balances with 3 customers (2025: 3 customers) which represented 82% (2025: 67%) of total trade receivable. Retention sums from 3 customers (2025: 3 customers) represented 60% (2025: 55%) of total retention sum receivable. Loans to 2 (2025: Nil) third parties represented 100% (2025: <span id="xdx_908_ecustom--TradeReceivablesPercentage_pid_dpxL_uRatio_c20240501__20250430__ifrs-full--MajorCustomersAxis__custom--TwoCustomersMember_zOmN455LGaXc" title="Trade receivables percentage::XDX::-">Nil) of total loans to third parties. The Group has credit policies and procedures in place to minimize and mitigate its credit risk exposure. Liquidity risk Liquidity risk refers to the risk that the Group will encounter difficulties in meeting its short-term obligations due to shortage of funds. The Group’s exposure to liquidity risk arises primarily from mismatches of the maturities of financial assets and liabilities. It is managed by matching the payment and receipt cycles. The Group finances its working capital requirements through a combination of funds generated from operations and bank borrowings, if necessary. The directors are satisfied that funds are available to finance the operations of the Group. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 0.25in; vertical-align: bottom">24.</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left">Financial risk management (Continued)</td></tr> </table> Liquidity risk (Continued) Analysis of financial instruments by remaining contractual maturities <p id="xdx_89A_eifrs-full--DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory_zVSh2JPWqmka" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">The table below summarizes the maturity profile of the Group’s financial liabilities at the end of reporting year based on contractual undiscounted repayments obligations: Schedule of financial instruments by remaining contractual maturities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B0_ifrs-full--MaturityAxis_custom--CarryingValueMember_zUkonVxSmSmd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Carrying value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B1_ifrs-full--MaturityAxis_custom--ContractualCashFlowsMember_zsW2NhyZVSxk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Contractual cash flows</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_ifrs-full--MaturityAxis_ifrs-full--NotLaterThanOneYearMember_zT3qEycWlXH6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Within 1 year</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B9_ifrs-full--MaturityAxis_ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zOoFeyNTuYcg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Within 2 to 5 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BB_ifrs-full--MaturityAxis_ifrs-full--LaterThanFiveYearsMember_zTJTp4Gm0xVk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">After 5 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; font-weight: bold">April 30, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20260430_eifrs-full--TradeAndOtherPayables_iI_zI4W2JcQPpDc" style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">Trade and other payables (excluded GST payables)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">4,622,427</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">4,622,427</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">4,622,427</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_433_c20260430_eifrs-full--Borrowings_iI_zJ5icUkkT6nf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,034,177</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,355,357</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">563,268</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,117,192</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">674,897</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_438_c20260430_eifrs-full--FinancialAssetsHeldForManagingLiquidityRisk_iI_zJOeYLgQQwf5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,656,604</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,977,784</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,185,695</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,117,192</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">674,897</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; font-weight: bold">April 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20250430_eifrs-full--TradeAndOtherPayables_iI_zdCPGQplbsR7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade and other payables (excluded GST payables)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,248,011</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,248,011</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,248,011</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20250430_eifrs-full--Borrowings_iI_z6aqFzgwL23e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,336,864</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,764,287</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">614,056</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,408,360</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">741,871</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43D_c20250430_eifrs-full--FinancialAssetsHeldForManagingLiquidityRisk_iI_z6lt03wZJIs3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,584,875</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,012,298</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,862,067</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,408,360</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">741,871</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Market risk Market risk is the risk that changes in market prices, such as interest rates and foreign exchange rates will affect the Group’s profit or loss. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return on risk. Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of the Group’s financial instruments will fluctuate because of changes in market interest rates. The Group’s exposure to interest rate risk arises primarily from their borrowing. The Group does not expect any significant effect on the Group’s profit or loss arising from the effects of reasonably possible changes to interest rates on interest-bearing financial instruments at the end of the year. As at the end of the reporting year, if the interest rates had been <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEZpbmFuY2lhbCByaXNrIG1hbmFnZW1lbnQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90D_eifrs-full--TaxRateEffectOfForeignTaxRates_pid_dp_uRatio_c20250501__20260430_zwxqJTp8pIU2" title="Tax rate effect">1% (2025: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEZpbmFuY2lhbCByaXNrIG1hbmFnZW1lbnQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90E_eifrs-full--TaxRateEffectOfForeignTaxRates_pid_dp_uRatio_c20240501__20250430_zwNSbImc7fh4" title="Tax rate effect">1%) higher/lower with all other variables held constant, the Group’s (loss)/profit before income tax would have been approximately SGD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEZpbmFuY2lhbCByaXNrIG1hbmFnZW1lbnQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_909_eifrs-full--ProfitLossBeforeTax_c20250501__20260430__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zJ8Syyg1YmW6" title="Profit before income tax">23,000 (2025: SGD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEZpbmFuY2lhbCByaXNrIG1hbmFnZW1lbnQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_906_eifrs-full--ProfitLossBeforeTax_c20230501__20240430__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zZ3K9ifdaTw4" title="Profit before income tax">27,000) higher/lower, arising mainly as a result of higher/lower interest expenses on floating rate borrowing. The assumed movement in basis points for interest rate sensitivity analysis is based on the currently observable market environment. Foreign currency risk The Group’s foreign exchange risk results mainly from cash flows from transactions denominated in foreign currencies. At present, the Group does not have any formal policy for hedging against currency risk. The Group ensures that the net exposure is kept to an acceptable level by buying or selling foreign currencies at spot rates, where necessary, to address short-term imbalances. The Group has transactional currency exposures arising from sales or purchases that are denominated in a currency other than the functional currency of the entity, primarily United States Dollar (USD). MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">24.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financial risk management (Continued)</td></tr> </table> Foreign currency risk (Continued) At the end of each reporting year, the Group’s exposure to foreign currency risk is as follows: Schedule of exposure to foreign currency risk <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250430_zDrVXYwY7bbh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260430_zrswv1YWCvr9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Financial assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_maFAzG9u_z063nZ5QlX0f" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Financial assets at fair value through profit or loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">440,888</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">450,603</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_uUSD_c20260430_za9u7U7Be5Mf" style="width: 14%; text-align: right" title="Financial assets at fair value through profit or loss">353,747</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--LoansToThirdParties_iI_maFAzG9u_zv3pVpgBbXgl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loans to third parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,884,941</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--LoansToThirdParties_iI_uUSD_c20260430_zPdTz0mPemFa" style="text-align: right" title="Loans to third parties">1,479,778</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--Cash_iI_maFAzG9u_zoxTllQCOF5j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cash and cash equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,397</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">419,091</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--Cash_iI_uUSD_c20260430_zDxDr96lOz38" style="border-bottom: Black 1pt solid; text-align: right" title="Cash and cash equivalents">329,008</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--FinancialAssets_iTI_maNFLz4h4_mtFAzG9u_z4O7QO4RUBw2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Financial assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">444,285</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,754,635</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--FinancialAssets_iTI_uUSD_c20260430_zB1WhEwYgh68" style="text-align: right" title="Financial assets">2,162,533</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--FinancialLiabilitiesBorrowings_iI_maCLzuOw_maFLzweM_zGvpGRiRPVl9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">347,400</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">322,280</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--FinancialLiabilitiesBorrowings_iI_uUSD_c20260430_zoJIVYxZ2jmb" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings">253,007</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--FinancialLiabilities_iTI_msNFLz4h4_mtFLzweM_z7pF2pAoucg1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Financial liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">347,400</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">322,280</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--FinancialLiabilities_iTI_uUSD_c20260430_zzzqX0L3DSJb" style="border-bottom: Black 1pt solid; text-align: right" title="Financial liabilities">253,007</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--NetFinancialLiabilitiesassets_iTI_mtNFLz4h4_zzRzuDxrIeq3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net exposure</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">96,885</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,432,355</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--NetFinancialLiabilitiesassets_iTI_uUSD_c20260430_zKc8PY0z9Ba3" style="border-bottom: Black 2.5pt double; text-align: right" title="Net exposure">1,909,526</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_892_ecustom--DisclosureOfDetailedInformationAboutIncreaseDecreaseVariablesRemainConstantExplanatory_zRKL7RJtnSEj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">A <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEZpbmFuY2lhbCByaXNrIG1hbmFnZW1lbnQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_903_eifrs-full--TaxRateEffectOfForeignTaxRates_pid_dp_uRatio_c20250501__20260430_z5SGdmK9dKr6" title="Tax rate effect">1% (2025: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEZpbmFuY2lhbCByaXNrIG1hbmFnZW1lbnQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_901_eifrs-full--TaxRateEffectOfForeignTaxRates_pid_dp_uRatio_c20240501__20250430_zLz28Ku2lpHl" title="Tax rate effect">1%) strengthening/weakening of Singapore Dollar against the foreign currency denominated balances as at the end of the reporting year would increase/(decrease) profit or loss by the amounts shown below. This analysis assumes that all other variables remain constant. Schedule of increase/(decrease) profit or loss that all other variables remain constant <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240501__20250430_zOLKEgOYkske" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250501__20260430_zWynbWCguyI6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Profit or loss</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">USD against SGD</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ForeignCurrencyTransactionGainLoss_pid_hifrs-full--InterestRateBenchmarksAxis__custom--StrengthenedMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z6iiwomeMus1" style="vertical-align: bottom; background-color: White"> <td style="width: 46%">- Strengthened</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">969</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">24,324</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--ForeignCurrencyTransactionGainLoss_pid_uUSD_c20250501__20260430__ifrs-full--InterestRateBenchmarksAxis__custom--StrengthenedMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zsuQcwClLTB3" style="width: 14%; text-align: right" title="- Strengthened">19,095</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ForeignCurrencyTransactionGainLoss_pid_hifrs-full--InterestRateBenchmarksAxis__custom--WeekenedMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zqUrLuhChxtg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">- Weakened</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(969</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(24,324</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_ecustom--ForeignCurrencyTransactionGainLoss_pid_uUSD_c20250501__20260430__ifrs-full--InterestRateBenchmarksAxis__custom--WeekenedMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zJYpljHRCBrj" style="border-bottom: Black 2.5pt double; text-align: right" title="- Weakened">(19,095</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

The table below details the credit quality of the Group’s financial assets, as well as maximum exposure to credit risk by credit risk rating categories: Schedule of maximum exposure to credit risk by credit risk rating categories <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Category</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">12-month or lifetime ECL</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--GrossCarryingAmountMember_zbymFWEsZGb9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gross carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--AllowanceForCreditLossesMember_zMKs8kLsk9s9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Loss allowance</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember_zp2y9QIgne9c" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Net carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Net carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40D_eifrs-full--TradeReceivables_iI_hifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_z99rlymUqxD3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 13%; text-align: left">Trade receivables</td><td style="width: 2%"> </td> <td style="width: 13%; text-align: center">II Note 1</td><td style="width: 2%"> </td> <td style="width: 13%; text-align: center">Lifetime ECL (Simplified)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">2,581,516</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">(28,467</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">2,553,049</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--TradeReceivables_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zDTAqSCEj0L8" style="width: 10%; text-align: right" title="Trade receivables">2,004,277</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--ContractAssets_iI_hifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zFW4ZfWIS1O4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contract assets</td><td> </td> <td style="text-align: center">II Note 1</td><td> </td> <td style="text-align: center">Lifetime ECL (Simplified)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,859,977</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46,348</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,813,629</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--ContractAssets_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zVHJUQ7rF9r5" style="text-align: right" title="Contract assets">4,564,004</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--OtherReceivablesExcludedPrepayments_iI_hifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zmfc1DZ1rTb8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables (excluded prepayments)</td><td> </td> <td style="text-align: center">III Note 2</td><td> </td> <td style="text-align: center">Lifetime ECL (Simplified)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">353,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">353,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--OtherReceivablesExcludedPrepayments_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zYRFzll1mRDl" style="text-align: right" title="Other receivables (excluded prepayments)">277,673</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--LoansToThirdParties_iI_hifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_z6wO98bn5vy" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loans to third parties</td><td> </td> <td style="text-align: center">II Note 2</td><td> </td> <td style="text-align: center">12-month ECL</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,884,941</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,884,941</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--LoansToThirdParties_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_z3WsmePYiNgd" style="text-align: right" title="Loans to third parties">1,479,778</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--CashAndCashEquivalents_iI_hifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zZR6OBRvxfRh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Cash and cash equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">I Note 3</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">12-month ECL</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,139,870</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,139,870</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--CashAndCashEquivalents_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zs716mkFjr41" style="border-bottom: Black 1pt solid; text-align: right" title="Cash and cash equivalents">894,858</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_ecustom--FinancialAssetsLossAllowance_iI_c20260430_zTGXyPHSqGM4" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss allowance">(74,815</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Category</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">12-month or lifetime ECL</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--GrossCarryingAmountMember_zEGHd9Zbju8h" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gross carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--AllowanceForCreditLossesMember_zXrV33LpWzc4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Loss allowance</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember_ziIvBpYGRXkf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Net carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Net carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40D_eifrs-full--TradeReceivables_iI_hifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zwJqXoIKW1Y1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 13%; text-align: left">Trade receivables</td><td style="width: 2%"> </td> <td style="width: 13%; text-align: center">II Note 1</td><td style="width: 2%"> </td> <td style="width: 13%; text-align: center">Lifetime ECL (Simplified)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">996,732</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">(49,855</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">946,877</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eifrs-full--TradeReceivables_iI_uUSD_c20250430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zyQeI6T0JFJ8" style="width: 10%; text-align: right" title="Trade receivables">743,348</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--ContractAssets_iI_hifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_z1R1nZausZ6e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Contract assets</td><td> </td> <td style="text-align: center">II Note 1</td><td> </td> <td style="text-align: center">Lifetime ECL (Simplified)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,210,736</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(18,117</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,192,619</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--ContractAssets_iI_uUSD_c20250430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zm5AOYTSwgic" style="text-align: right" title="Contract assets">3,291,426</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--OtherReceivablesExcludedPrepayments_iI_hifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zTFWCVnMXywl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables (excluded prepayments)</td><td> </td> <td style="text-align: center">III Note 2</td><td> </td> <td style="text-align: center">Lifetime ECL (Simplified)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">741,461</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(398,607</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">342,854</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--OtherReceivablesExcludedPrepayments_iI_uUSD_c20250430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember_zMy1PCELZr1e" style="text-align: right" title="Other receivables (excluded prepayments)">269,158</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--CashAndCashEquivalents_iI_hifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_z1uwTtn5ZsKe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cash and cash equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">I Note 3</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">12-month ECL</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">759,891</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">759,891</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--CashAndCashEquivalents_iI_uUSD_c20250430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--CarryingAmountMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zOcsP69943hg" style="border-bottom: Black 1pt solid; text-align: right" title="Cash and cash equivalents">596,554</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_ecustom--FinancialAssetsLossAllowance_iI_c20250430_zyH3HqcvDEX7" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss allowance">(466,579</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2581516

-28467

2553049

2004277

5859977

-46348

5813629

4564004

353700 353700 277673 1884941 1884941 1479778

1139870

894858

-74815

996732

-49855

946877

743348

4210736

-18117

4192619

3291426

741461 -398607 342854 269158

759891

596554

-466579 <p id="xdx_898_ecustom--DisclosureOfCreditRiskProfileOfTradeReceivablesOnTheirPastDueStatusInTermsExplanatory_z01KYNgxjal3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">Schedule of credit risk profile of trade receivables on their past due status in terms <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_480_ecustom--TradeReceivablesAndContractAssetsGross_iI_zoAcs3qbAKd8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trade receivables and contract assets</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_485_ecustom--ExposureCreditLossesOnTradeReceivablesAndContractAssets_iI_zYJrzadnvav9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">ECL</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_486_ecustom--TradeReceivablesAndContractAssetsNet_iI_zx8XCM2ySLeh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trade receivables and contract assets, net</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_48D_ecustom--TradeReceivablesAndContractAssetsNet_iI_uUSD_zVUqUqj7TB12" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trade receivables and contract assets, net</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_41D_20260430__ifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zjKbKSss5NP6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Not past due</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">6,896,697</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(54,296</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">6,842,401</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">5,371,644</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_41F_20260430__ifrs-full--PastDueStatusAxis__ifrs-full--NotLaterThanOneMonthMember_zQoGlXd3TEn6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">< 30 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,530,906</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11,862</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,519,044</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,192,529</td><td style="text-align: left"> </td></tr> <tr id="xdx_41F_20260430__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zm3e05DW9PY" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">31 days to 60 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,401</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(168</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,233</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,108</td><td style="text-align: left"> </td></tr> <tr id="xdx_419_20260430__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zrgHpk5VS486" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">61 days to 90 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_416_20260430__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanThreeMonthsAndNotLaterThanFourMonthsMember_zAgKnFFSfV86" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">91 days to 120 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_412_20260430__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanFourMonthsMember_zOuiaFPtKjxh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">>120 days</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,489</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(8,489</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_41F_20260430_zYH8gtcGR1Ok" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,441,493</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(74,815</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,366,678</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,568,281</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_48D_ecustom--TradeReceivablesAndContractAssetsGross_iI_z8O7cwcbi0Mj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trade receivables and contract assets</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_485_ecustom--ExposureCreditLossesOnTradeReceivablesAndContractAssets_iI_zMHc2HzfOYWc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">ECL</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_487_ecustom--TradeReceivablesAndContractAssetsNet_iI_zOIVc3UemWP1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trade receivables and contract assets, net</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_481_ecustom--TradeReceivablesAndContractAssetsNet_iI_uUSD_zgr2UY6GLxV6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Trade receivables and contract assets, net</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_410_20250430__ifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zLeXhKPLz8P4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Not past due</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,392,285</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(20,538</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,371,747</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">3,432,051</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_416_20250430__ifrs-full--PastDueStatusAxis__ifrs-full--NotLaterThanOneMonthMember_zPHbd0W2l3U" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">< 30 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">715,879</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,902</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">704,977</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">553,444</td><td style="text-align: left"> </td></tr> <tr id="xdx_41E_20250430__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zYuE1WdH1Jua" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">31 days to 60 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,483</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(989</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,494</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,865</td><td style="text-align: left"> </td></tr> <tr id="xdx_418_20250430__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zHbSqNLuLlud" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">61 days to 90 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47,718</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(20,440</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,278</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,415</td><td style="text-align: left"> </td></tr> <tr id="xdx_410_20250430__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanThreeMonthsAndNotLaterThanFourMonthsMember_zVFoR1bHkz3k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">91 days to 120 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_413_20250430__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanFourMonthsMember_zbth889QYcqb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">>120 days</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,103</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(15,103</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_41C_20250430_ztQxhHlcLBZ4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,207,468</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(67,972</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,139,496</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,034,775</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 6896697 -54296 6842401 5371644 1530906 -11862 1519044 1192529 5401 -168 5233 4108 8489 -8489 8441493 -74815 8366678 6568281 4392285 -20538 4371747 3432051 715879 -10902 704977 553444 36483 -989 35494 27865 47718 -20440 27278 21415 15103 -15103 5207468 -67972 5139496 4034775 0.95 398607 0.82 0.67 0.60 0.55 1

<p id="xdx_89A_eifrs-full--DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory_zVSh2JPWqmka" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">The table below summarizes the maturity profile of the Group’s financial liabilities at the end of reporting year based on contractual undiscounted repayments obligations: Schedule of financial instruments by remaining contractual maturities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B0_ifrs-full--MaturityAxis_custom--CarryingValueMember_zUkonVxSmSmd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Carrying value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B1_ifrs-full--MaturityAxis_custom--ContractualCashFlowsMember_zsW2NhyZVSxk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Contractual cash flows</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_ifrs-full--MaturityAxis_ifrs-full--NotLaterThanOneYearMember_zT3qEycWlXH6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Within 1 year</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B9_ifrs-full--MaturityAxis_ifrs-full--LaterThanTwoYearsAndNotLaterThanFiveYearsMember_zOoFeyNTuYcg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Within 2 to 5 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BB_ifrs-full--MaturityAxis_ifrs-full--LaterThanFiveYearsMember_zTJTp4Gm0xVk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">After 5 years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; font-weight: bold">April 30, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20260430_eifrs-full--TradeAndOtherPayables_iI_zI4W2JcQPpDc" style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">Trade and other payables (excluded GST payables)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">4,622,427</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">4,622,427</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">4,622,427</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_433_c20260430_eifrs-full--Borrowings_iI_zJ5icUkkT6nf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,034,177</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,355,357</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">563,268</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,117,192</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">674,897</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_438_c20260430_eifrs-full--FinancialAssetsHeldForManagingLiquidityRisk_iI_zJOeYLgQQwf5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,656,604</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,977,784</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,185,695</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,117,192</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">674,897</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; font-weight: bold">April 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20250430_eifrs-full--TradeAndOtherPayables_iI_zdCPGQplbsR7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade and other payables (excluded GST payables)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,248,011</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,248,011</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,248,011</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20250430_eifrs-full--Borrowings_iI_z6aqFzgwL23e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,336,864</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,764,287</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">614,056</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,408,360</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">741,871</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43D_c20250430_eifrs-full--FinancialAssetsHeldForManagingLiquidityRisk_iI_z6lt03wZJIs3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,584,875</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,012,298</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,862,067</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,408,360</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">741,871</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

4622427

2034177

2355357

563268

1117192

674897

6656604

6977784

5185695

1117192

674897

5248011

2336864

2764287

614056

1408360

741871

7584875

8012298

5862067

1408360

741871

0.01

23000

27000

At the end of each reporting year, the Group’s exposure to foreign currency risk is as follows: Schedule of exposure to foreign currency risk <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250430_zDrVXYwY7bbh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260430_zrswv1YWCvr9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Financial assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_maFAzG9u_z063nZ5QlX0f" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Financial assets at fair value through profit or loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">440,888</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">450,603</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_uUSD_c20260430_za9u7U7Be5Mf" style="width: 14%; text-align: right" title="Financial assets at fair value through profit or loss">353,747</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--LoansToThirdParties_iI_maFAzG9u_zv3pVpgBbXgl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loans to third parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,884,941</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--LoansToThirdParties_iI_uUSD_c20260430_zPdTz0mPemFa" style="text-align: right" title="Loans to third parties">1,479,778</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--Cash_iI_maFAzG9u_zoxTllQCOF5j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Cash and cash equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,397</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">419,091</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--Cash_iI_uUSD_c20260430_zDxDr96lOz38" style="border-bottom: Black 1pt solid; text-align: right" title="Cash and cash equivalents">329,008</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--FinancialAssets_iTI_maNFLz4h4_mtFAzG9u_z4O7QO4RUBw2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Financial assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">444,285</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,754,635</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--FinancialAssets_iTI_uUSD_c20260430_zB1WhEwYgh68" style="text-align: right" title="Financial assets">2,162,533</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--FinancialLiabilitiesBorrowings_iI_maCLzuOw_maFLzweM_zGvpGRiRPVl9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">347,400</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">322,280</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--FinancialLiabilitiesBorrowings_iI_uUSD_c20260430_zoJIVYxZ2jmb" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings">253,007</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--FinancialLiabilities_iTI_msNFLz4h4_mtFLzweM_z7pF2pAoucg1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Financial liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">347,400</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">322,280</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--FinancialLiabilities_iTI_uUSD_c20260430_zzzqX0L3DSJb" style="border-bottom: Black 1pt solid; text-align: right" title="Financial liabilities">253,007</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--NetFinancialLiabilitiesassets_iTI_mtNFLz4h4_zzRzuDxrIeq3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net exposure</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">96,885</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,432,355</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--NetFinancialLiabilitiesassets_iTI_uUSD_c20260430_zKc8PY0z9Ba3" style="border-bottom: Black 2.5pt double; text-align: right" title="Net exposure">1,909,526</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

440888

450603

353747

1884941 1479778

3397

419091

329008

444285

2754635

2162533

347400 322280 253007

347400

322280

253007

96885 2432355 1909526 <p id="xdx_892_ecustom--DisclosureOfDetailedInformationAboutIncreaseDecreaseVariablesRemainConstantExplanatory_zRKL7RJtnSEj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">A <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEZpbmFuY2lhbCByaXNrIG1hbmFnZW1lbnQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_903_eifrs-full--TaxRateEffectOfForeignTaxRates_pid_dp_uRatio_c20250501__20260430_z5SGdmK9dKr6" title="Tax rate effect">1% (2025: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEZpbmFuY2lhbCByaXNrIG1hbmFnZW1lbnQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_901_eifrs-full--TaxRateEffectOfForeignTaxRates_pid_dp_uRatio_c20240501__20250430_zLz28Ku2lpHl" title="Tax rate effect">1%) strengthening/weakening of Singapore Dollar against the foreign currency denominated balances as at the end of the reporting year would increase/(decrease) profit or loss by the amounts shown below. This analysis assumes that all other variables remain constant. Schedule of increase/(decrease) profit or loss that all other variables remain constant <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240501__20250430_zOLKEgOYkske" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250501__20260430_zWynbWCguyI6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Profit or loss</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">USD against SGD</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ForeignCurrencyTransactionGainLoss_pid_hifrs-full--InterestRateBenchmarksAxis__custom--StrengthenedMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_z6iiwomeMus1" style="vertical-align: bottom; background-color: White"> <td style="width: 46%">- Strengthened</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">969</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">24,324</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--ForeignCurrencyTransactionGainLoss_pid_uUSD_c20250501__20260430__ifrs-full--InterestRateBenchmarksAxis__custom--StrengthenedMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zsuQcwClLTB3" style="width: 14%; text-align: right" title="- Strengthened">19,095</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--ForeignCurrencyTransactionGainLoss_pid_hifrs-full--InterestRateBenchmarksAxis__custom--WeekenedMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zqUrLuhChxtg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">- Weakened</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(969</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(24,324</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_ecustom--ForeignCurrencyTransactionGainLoss_pid_uUSD_c20250501__20260430__ifrs-full--InterestRateBenchmarksAxis__custom--WeekenedMember__ifrs-full--TypesOfRisksAxis__ifrs-full--CurrencyRiskMember_zJYpljHRCBrj" style="border-bottom: Black 2.5pt double; text-align: right" title="- Weakened">(19,095</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

0.01

969 24324 19095 -969 -24324 -19095

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in">25.</td> <td>Financial instruments by category</td></tr> </table> <p id="xdx_89F_ecustom--DisclosureOfCarryingAmountsOfEachOfCategoriesOfFinancialInstrumentsTableTextBlock_zvZb3Rgqjyk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">At the reporting date, the aggregate carrying amounts of financial assets and receivables and financial liabilities at amortized cost were as follows: Schedule of Financial Instruments Aggregate Carrying Amount <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250430_zEpsigb0BW8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260430_zGyoGp2jVihc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Financial assets measured at amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--CurrentPrepaymentsAndOtherCurrentAssetsExcludedPrepayments_iI_uSGD_hifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember_zRT3ZiRaIzuh" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Trade and other receivables (excluded prepayments)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,289,731</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,906,749</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--CurrentPrepaymentsAndOtherCurrentAssetsExcludedPrepayments_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember_zlpAhvnx0NIk" style="width: 14%; text-align: right" title="Trade and other receivables (excluded prepayments)">2,281,950</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--ContractAssets_iI_uSGD_hifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember_zqSflQTlEtAh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contract assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,192,619</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,813,629</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--ContractAssets_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember_zfNS9RdaMX41" style="text-align: right" title="Contract assets">4,564,004</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--LoansToThirdParties_iI_uSGD_hifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember_zpoiYgH5ouEh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loans to third parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,884,941</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--LoansToThirdParties_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember_ztWdME7VoPV3" style="text-align: right" title="Loans to third parties">1,479,778</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CashAndCashEquivalents_iI_uSGD_hifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember_zXw4dJecQVxc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Cash and cash equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">759,891</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,139,870</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--CashAndCashEquivalents_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember_zb9FBgKZDqCd" style="border-bottom: Black 1pt solid; text-align: right" title="Cash and cash equivalents">894,858</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_uSGD_zzyGhW3mqpz5" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total financial assets measured at amortized cost</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,242,241</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">11,745,189</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_ecustom--CurrentPrepaymentsAndOtherCurrentAssetsExcludedPrepayments_iI_uUSD_c20260430_zVPyR6Lsu587" style="border-bottom: Black 2.5pt double; text-align: right" title="Total financial assets measured at amortized cost">9,220,590</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Financial liabilities measured at amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--TradeAndOtherCurrentPayablesExcludedGstPayables_iI_uSGD_hifrs-full--CategoriesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostCategoryMember_zEwlfypxG9Rl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade and other payables (excluded GST payables)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,248,011</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,622,427</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--TradeAndOtherCurrentPayablesExcludedGstPayables_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostCategoryMember_zz0hAVFWdgo4" style="text-align: right" title="Trade and other receivables (excluded prepayments)">3,628,849</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--Borrowings_iI_uSGD_hifrs-full--CategoriesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostCategoryMember_zBJvj3x0RrI8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,336,864</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,034,177</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--Borrowings_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostCategoryMember_zXIfOU6avYX9" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings">1,596,936</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_uSGD_zG9r2Rdn2f65" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total financial liabilities measured at amortized cost</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,584,875</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,656,604</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostCategoryMember_zOBEkFPaTSgj" style="border-bottom: Black 2.5pt double; text-align: right" title="Trade and other receivables (excluded prepayments)">5,225,785</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

<p id="xdx_89F_ecustom--DisclosureOfCarryingAmountsOfEachOfCategoriesOfFinancialInstrumentsTableTextBlock_zvZb3Rgqjyk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify">At the reporting date, the aggregate carrying amounts of financial assets and receivables and financial liabilities at amortized cost were as follows: Schedule of Financial Instruments Aggregate Carrying Amount <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250430_zEpsigb0BW8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260430_zGyoGp2jVihc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">April 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Financial assets measured at amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--CurrentPrepaymentsAndOtherCurrentAssetsExcludedPrepayments_iI_uSGD_hifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember_zRT3ZiRaIzuh" style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Trade and other receivables (excluded prepayments)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,289,731</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,906,749</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--CurrentPrepaymentsAndOtherCurrentAssetsExcludedPrepayments_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember_zlpAhvnx0NIk" style="width: 14%; text-align: right" title="Trade and other receivables (excluded prepayments)">2,281,950</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--ContractAssets_iI_uSGD_hifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember_zqSflQTlEtAh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contract assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,192,619</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,813,629</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--ContractAssets_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember_zfNS9RdaMX41" style="text-align: right" title="Contract assets">4,564,004</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--LoansToThirdParties_iI_uSGD_hifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember_zpoiYgH5ouEh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loans to third parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,884,941</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--LoansToThirdParties_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember_ztWdME7VoPV3" style="text-align: right" title="Loans to third parties">1,479,778</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CashAndCashEquivalents_iI_uSGD_hifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember_zXw4dJecQVxc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Cash and cash equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">759,891</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,139,870</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--CashAndCashEquivalents_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialAssetsAxis__ifrs-full--FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember_zb9FBgKZDqCd" style="border-bottom: Black 1pt solid; text-align: right" title="Cash and cash equivalents">894,858</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--CurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_uSGD_zzyGhW3mqpz5" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total financial assets measured at amortized cost</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,242,241</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">11,745,189</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_ecustom--CurrentPrepaymentsAndOtherCurrentAssetsExcludedPrepayments_iI_uUSD_c20260430_zVPyR6Lsu587" style="border-bottom: Black 2.5pt double; text-align: right" title="Total financial assets measured at amortized cost">9,220,590</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Financial liabilities measured at amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--TradeAndOtherCurrentPayablesExcludedGstPayables_iI_uSGD_hifrs-full--CategoriesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostCategoryMember_zEwlfypxG9Rl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade and other payables (excluded GST payables)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,248,011</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,622,427</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--TradeAndOtherCurrentPayablesExcludedGstPayables_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostCategoryMember_zz0hAVFWdgo4" style="text-align: right" title="Trade and other receivables (excluded prepayments)">3,628,849</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--Borrowings_iI_uSGD_hifrs-full--CategoriesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostCategoryMember_zBJvj3x0RrI8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,336,864</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,034,177</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--Borrowings_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostCategoryMember_zXIfOU6avYX9" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings">1,596,936</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_uSGD_zG9r2Rdn2f65" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total financial liabilities measured at amortized cost</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,584,875</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,656,604</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss_iI_uUSD_c20260430__ifrs-full--CategoriesOfFinancialLiabilitiesAxis__ifrs-full--FinancialLiabilitiesAtAmortisedCostCategoryMember_zOBEkFPaTSgj" style="border-bottom: Black 2.5pt double; text-align: right" title="Trade and other receivables (excluded prepayments)">5,225,785</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1289731 2906749 2281950

4192619

5813629

4564004

1884941 1479778

759891

1139870

894858

6242241

11745189

9220590 5248011 4622427 3628849

2336864

2034177

1596936

7584875

6656604

5225785

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in">26.</td> <td>Fair value of assets and liabilities</td></tr> </table> Fair value hierarchy The Group categorizes fair value measurements using a fair value hierarchy that is dependent on the valuation inputs used as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 – Quoted prices (unadjusted) in active market for identical assets or liabilities that the Group can access at the measurement date, </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3 – Unobservable inputs for the asset or liability. </td></tr> </table> Fair value measurements that use inputs of different hierarchy levels are categorized in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. Fair value of financial instruments carried at fair value The following table shows an analysis of each class of assets measured at fair value at the reporting date: Schedule of fair value of financial instrument carried at fair value <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--LevelsOfFairValueHierarchyAxis_ifrs-full--Level1OfFairValueHierarchyMember_zTo4tjHOTw49" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Level 1)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B7_ifrs-full--LevelsOfFairValueHierarchyAxis_ifrs-full--Level2OfFairValueHierarchyMember_zHxLGLToPSji" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Level 2)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_ifrs-full--LevelsOfFairValueHierarchyAxis_ifrs-full--Level3OfFairValueHierarchyMember_zxEghHV49Ag5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Level 3)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B3_zhqEgbaDypsg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="18" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair value measurement at the reporting date using</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Quoted prices in active markets for identical instruments</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Significant observant inputs other than quoted prices</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Significant unobservable inputs</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Level 1)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Level 2)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Level 3)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">April 30, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: justify">Financial assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20260430_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_zmPC3vPUz7b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: justify; padding-bottom: 2.5pt">At fair value through profit or loss</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 8%; text-align: right">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 8%; text-align: right">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 8%; text-align: right">450,603</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 8%; text-align: right">450,603</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_uUSD_c20260430_zshmPQyYGXuc" style="border-bottom: Black 2.5pt double; width: 8%; text-align: right" title="Financial assets: at fair value through profit or loss">353,747</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">April 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: justify">Financial assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20250430_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_z7ShDbL1r7Z8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">At fair value through profit or loss</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">440,888</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">440,888</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_uUSD_c20250430_zcmImNcot3Ak" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial assets: at fair value through profit or loss">346,120</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Group has no financial instruments under Level 1 and Level 2 in both financial years. The fair value of the keyman life insurance included unobservable inputs that are not developed by the Group. The fair value of the financial instruments is determined using the annual statement of value of the insurance policy provided by insurer without adjustment. There have been no changes in the valuation techniques during the financial year. Assets and liabilities not measured at fair value The carrying amount of the current financial assets and current financial liabilities that are not carried at fair value approximate their respective fair value as at the end of the reporting year due to the relatively short-term maturity of these financial instruments. The fair value of non-current financial liabilities that is not carried at fair value in relation to borrowings as disclosed in Note 13 to the financial statements approximate its fair value as the borrowings are subject to interest rates close to market rate of interest for similar arrangements and frequent re-pricing by the financial institutions. MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

The following table shows an analysis of each class of assets measured at fair value at the reporting date: Schedule of fair value of financial instrument carried at fair value <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96.5%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--LevelsOfFairValueHierarchyAxis_ifrs-full--Level1OfFairValueHierarchyMember_zTo4tjHOTw49" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Level 1)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B7_ifrs-full--LevelsOfFairValueHierarchyAxis_ifrs-full--Level2OfFairValueHierarchyMember_zHxLGLToPSji" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Level 2)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_ifrs-full--LevelsOfFairValueHierarchyAxis_ifrs-full--Level3OfFairValueHierarchyMember_zxEghHV49Ag5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Level 3)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B3_zhqEgbaDypsg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="18" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair value measurement at the reporting date using</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Quoted prices in active markets for identical instruments</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Significant observant inputs other than quoted prices</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Significant unobservable inputs</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Level 1)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Level 2)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Level 3)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">April 30, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: justify">Financial assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20260430_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_zmPC3vPUz7b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: justify; padding-bottom: 2.5pt">At fair value through profit or loss</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 8%; text-align: right">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 8%; text-align: right">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 8%; text-align: right">450,603</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 8%; text-align: right">450,603</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_uUSD_c20260430_zshmPQyYGXuc" style="border-bottom: Black 2.5pt double; width: 8%; text-align: right" title="Financial assets: at fair value through profit or loss">353,747</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">April 30, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: justify">Financial assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20250430_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_z7ShDbL1r7Z8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">At fair value through profit or loss</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">440,888</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">440,888</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_uUSD_c20250430_zcmImNcot3Ak" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial assets: at fair value through profit or loss">346,120</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

450603

353747

440888

346120

<p id="xdx_802_eifrs-full--DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory_zMfe78ohyosg" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: center"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: left; width: 0.25in">27.</td> <td style="text-align: left">Capital management</td></tr> </table> The primary objective of the Group’s capital management is to ensure that it maintains a strong credit rating and net current asset position in order to support its business and maximize shareholder value. The capital structure of the Group comprises issued share capital, share premium, reserves and retained earnings/accumulated losses. The Group manages its capital structure and makes adjustments to it, in light of changes in economic conditions. To maintain or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to shareholders or issue new shares. The Group is not subject to any externally imposed capital requirements. No changes were made to the objectives, policies or processes during the years ended April 30, 2024, 2025 and 2026.

<p id="xdx_807_eifrs-full--DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory_z7WOGaNlU3Fc" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt 0pt 0pt 0.25in; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: left; width: 0.25in">28.</td> <td style="text-align: left">Commitments and contingencies</td></tr> </table> In the ordinary course of business, the Group may be subject to legal proceedings regarding contractual and employment relationships and a variety of other matters. The Group records contingent liabilities resulting from such a claim, when a loss is assessed to be probable, and the amount of the loss is reasonably estimable. In the opinion of management, there were no pending or threatened claims and litigation as of April 30, 2024, 2025 and 2026, and through the issuance date of these consolidated financial statements.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: left; width: 0.25in">29.</td> <td style="text-align: left">Dividends paid</td></tr> </table> During the financial year ended April 30, 2024, subsidiary Herlin Pte. Ltd. declared an interim exempt (one-tier) dividend of SGD0.50 and SGD0.40 per share amounting to a total of SGD250,000 and SGD200,000 respectively for the financial year ended April 30, 2024. During the financial year ended April 30, 2025, subsidiary Herlin Pte. Ltd. declared interim exempt (one-tier) dividends of SGD0.40, SGD0.60 and SGD2.20 per share amounting to a total of SGD200,000, SGD300,000 and SGD1,100,000 respectively for the financial year ended April 30, 2025. There are no dividends declared during the financial year ended April 30, 2026.

declared an interim exempt (one-tier) dividend of SGD0.50 and SGD0.40 per share amounting to a total of SGD250,000 and SGD200,000 respectively for the financial year ended April 30, 2024. declared interim exempt (one-tier) dividends of SGD0.40, SGD0.60 and SGD2.20 per share amounting to a total of SGD200,000, SGD300,000 and SGD1,100,000 respectively for the financial year ended April 30, 2025.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: left; width: 0.25in">30.</td> <td style="text-align: left">Events after reporting period</td></tr> </table> The Group evaluated all events and transactions from April 30, 2026 up through September 17, 2026 which is the date that these consolidated financial statements are available to be issued. There were no material subsequent events that require disclosure in these consolidated financial statements except below: On August 3, 2026, the Company received a Staff Delisting Determination from The Nasdaq Stock Market LLC (“Nasdaq”) stating that Nasdaq had determined to delist the Company’s ordinary shares pursuant to Nasdaq Listing Rule IM-5101-4. The Company has requested a hearing before the Nasdaq Hearings Panel, which will automatically stay the delisting process pending the Panel’s decision.

Giving retroactive effect to reflect the reorganization and issuance of ordinary shares which are detailed in Note 1. Giving retroactive effect to reflect the reorganization and issuance of ordinary shares which are detailed in Note 1. BNL has a share capital of SGD250,000 as at April 30, 2023. On October 31, 2023, BNL’s share capital was increased by SGD250,000 through the issuance of new shares to Mr. Lim who is the sole shareholder of BNL. As a result, BNL’s share capital is SGD500,000 as at April 30, 2024. On December 12, 2024, director’s loan amounted to SGD200,000 is capitalized by the allotment and issuance of 200,000 ordinary shares in the share capital of a subsidiary BNL to the director. Share capital of the subsidiary BNL increased from SGD500,000 to SGD700,000 after the capitalization of director’s loan.