| 3 |
Account
receivable, net |
Schedule of account receivable
| | |
2024 | | |
2025 | | |
2025 | |
| | |
As of April 30, | |
| | |
2024 | | |
2025 | | |
2025 | |
| | |
S$ | | |
S$ | | |
US$ | |
| Accounts receivable | |
| 436,196 | | |
| 38,384 | | |
| 29,402 | |
| Less: allowance for credit losses | |
| (23,607 | ) | |
| - | | |
| - | |
| Total accounts receivable | |
| 412,589 | | |
| 38,384 | | |
| 29,402 | |
Movement
of allowance for credit losses are as follows:
Schedule of allowance doubtful accounts
| | |
2024 | | |
2025 | | |
2025 | |
| | |
As of April 30, | |
| | |
2024 | | |
2025 | | |
2025 | |
| | |
S$ | | |
S$ | | |
US$ | |
| Allowance for credit losses, beginning balance | |
| 21,032 | | |
| 23,607 | | |
| 18,083 | |
| Addition | |
| 2,575 | | |
| 19,217 | | |
| 14,720 | |
| Write off | |
| - | | |
| (42,824 | ) | |
| (32,803 | ) |
| Allowance for credit losses, ending balance | |
| 23,607 | | |
| - | | |
| - | |
|