Leases (Tables)
|
6 Months Ended |
12 Months Ended |
Oct. 31, 2025 |
Apr. 30, 2025 |
| Leases |
|
|
| Schedule of non-cancellable operating lease contracts |
As
of October 31, 2025, the Company had the following non-cancellable operating lease contracts:
Schedule of non-cancellable operating lease contracts
| Description
of lease |
|
Lease
term |
| |
|
|
| Office
premises |
|
2
to 3 years |
|
As
of April 30, 2025, the Company had the following non-cancellable operating lease contracts:
Schedule of non-cancellable operating lease contracts
| Description of lease | |
Lease term |
| | |
|
| Office premises | |
2 to 3 years |
|
| Schedule of amount recognized in the consolidated balance sheets |
Schedule of amount recognized in the consolidated balance sheets
| | |
| | |
| | |
| |
| | |
As of | |
| | |
April 30, 2025 | | |
October 31, 2025 | | |
October 31, 2025 | |
| | |
S$ | | |
S$ | | |
US$ | |
| | |
Audited | | |
Unaudited | | |
Unaudited | |
| Right-of-use assets | |
| 131,845 | | |
| 50,625 | | |
| 38,905 | |
| Operating lease liabilities | |
| | | |
| | | |
| | |
| Current | |
| 109,142 | | |
| 40,368 | | |
| 31,022 | |
| Non-current | |
| 22,703 | | |
| 10,257 | | |
| 7,883 | |
| Total
operating lease liabilities | |
| 131,845 | | |
| 50,625 | | |
| 38,905 | |
|
Schedule of amount recognized in the consolidated balance sheets
| | |
2024 | | |
2025 | | |
2025 | |
| | |
As of April 30, | |
| | |
2024 | | |
2025 | | |
2025 | |
| | |
S$ | | |
S$ | | |
US$ | |
| | |
| | |
| | |
| |
| Right-of-use assets | |
| 218,146 | | |
| 131,845 | | |
| 100,993 | |
| Operating lease liabilities | |
| | | |
| | | |
| | |
| Current | |
| 132,786 | | |
| 109,142 | | |
| 83,603 | |
| Non-current | |
| 85,360 | | |
| 22,703 | | |
| 17,390 | |
| Total
operating lease liabilities | |
| 218,146 | | |
| 131,845 | | |
| 100,993 | |
|
| Schedule of lease cost |
Schedule of lease cost
| | |
| | |
| | |
| |
| | |
For Six months Periods Ended October 31, | |
| | |
2024 | | |
2025 | | |
2025 | |
| | |
S$ | | |
S$ | | |
US$ | |
| | |
Unaudited | | |
Unaudited | | |
Unaudited | |
| Operating lease expense | |
| 70,281 | | |
| 82,720 | | |
| 63,571 | |
|
Schedule of lease cost
| | |
2024 | | |
2025 | | |
2025 | |
| | |
Years Ended April 30, | |
| | |
2024 | | |
2025 | | |
2025 | |
| | |
S$ | | |
S$ | | |
US$ | |
| | |
| | |
| | |
| |
| Operating lease expense | |
| 136,781 | | |
| 142,670 | | |
| 109,285 | |
|
| Schedule of future minimum lease payments under non-cancellable operating lease agreements |
Future
minimum lease payments under non-cancellable operating lease agreements as of April 30, 2025 and October 31, 2025 were as
follows:
Schedule of future minimum lease payments under non-cancellable operating lease agreements
| | |
Minimum lease payment | |
| | |
S$ Audited | | |
US$ Audited | |
| Years ending April 30, | |
| | | |
| | |
| 2026 | |
| 112,144 | | |
| 86,183 | |
| 2027 | |
| 23,189 | | |
| 17,821 | |
| Total future minimum lease payments | |
| 135,333 | | |
| 104,004 | |
| Less imputed interest | |
| (3,488 | ) | |
| (2,681 | ) |
| Present value of operating lease liabilities | |
| 131,845 | | |
| 101,323 | |
| Less: current portion | |
| (109,142 | ) | |
| (83,876 | ) |
| Long-term portion | |
| 22,703 | | |
| 17,447 | |
| | |
Minimum lease payment | |
| | |
S$ Unaudited | | |
US$ Unaudited | |
| Twelve months ending October 31, | |
| | | |
| | |
| 2026 | |
| 41,444 | | |
| 31,850 | |
| 2027 | |
| 10,366 | | |
| 7,966 | |
| Total future minimum lease payments | |
| 51,810 | | |
| 39,816 | |
| Less imputed interest | |
| (1,185 | ) | |
| (911 | ) |
| Present value of operating lease liabilities | |
| 50,625 | | |
| 38,905 | |
| Less: current portion | |
| (40,368 | ) | |
| (31,022 | ) |
| Long-term portion | |
| 10,257 | | |
| 7,883 | |
|
Future
minimum lease payments under non-cancellable operating lease agreements as of April 30, 2025 were as follows:
Schedule of future minimum lease payments under non-cancellable operating lease agreements
| | |
Minimum lease payment | |
| | |
S$ | | |
US$ | |
| Years ending April 30, | |
| | | |
| | |
| 2026 | |
| 112,144 | | |
| 85,902 | |
| 2027 | |
| 23,189 | | |
| 17,763 | |
| Total future minimum lease payments | |
| 135,333 | | |
| 103,665 | |
| Less imputed interest | |
| (3,488 | ) | |
| (2,672 | ) |
| Present value of operating lease liabilities | |
| 131,845 | | |
| 100,993 | |
| Less: current portion | |
| (109,142 | ) | |
| (83,603 | ) |
| Long-term portion | |
| 22,703 | | |
| 17,390 | |
|
| Schedule of other supplemental information about lease |
The
following summarizes other supplemental information about the Company’s lease as of April 30, 2025 and October 31, 2025:
Schedule
of other supplemental information about lease
| | |
As of, | |
| | |
April 30, 2025 | | |
October 31, 2025 | |
| | |
Audited | | |
Unaudited | |
| Weighted average discount rate | |
| 4.75 | % | |
| 4.47 | % |
| Weighted average remaining lease term | |
| 13 months | | |
| 12 months | |
|
The
following summarizes other supplemental information about the Company’s lease as of April 30:
Schedule
of other supplemental information about lease
| | |
As of April 30, | |
| | |
2024 | | |
2025 | |
| Weighted average discount rate | |
| 5.00 | % | |
| 4.75 | % |
| Weighted average remaining lease term | |
| 20 months | | |
| 13 months | |
|