v3.26.1
Income taxes (Tables)
6 Months Ended 12 Months Ended
Oct. 31, 2025
Apr. 30, 2025
Income Tax Disclosure [Abstract]    
Schedule of reconciliation between of the statutory tax rate to the effective tax rate

A reconciliation between of the statutory tax rate to the effective tax rate are as follows:

 

             
   For Six Months Periods Ended October 31, 
   2024   2025   2025 
   S$   S$   US$ 
   Unaudited   Unaudited   Unaudited 
Loss before tax   (2,019,092)   (1,505,248)   (1,156,784)
Singapore income tax rate   (17.0)%   (17.0)%   (17.0)%
Reconciling items:               
Non-deductible expenses   0.9%   1.0%   1.0%
Deferred tax assets on temporary differences not recognized   16.1%   16.0%   16.0%
Effective tax rate   -    -    - 

A reconciliation between of the statutory tax rate to the effective tax rate are as follows:

 

   2024   2025   2025 
   Years Ended April 30, 
   2024   2025   2025 
   S$   S$   US$ 
             
Loss before tax   (2,359,844)   (5,137,064)   (3,934,994)
Singapore income tax rate   (17.0)%   (17.0)%   (17.0)%
Reconciling items:               
Non-deductible expenses   1.4%   4.7%   4.7%
Income not subject to tax   -    -    - 
Singapore Statutory stepped income exemption (Deductions under Section 14)   -    -    - 
Valuation allowance   15.6%   12.3%   12.3%
Effective tax rate   -    -    - 
Schedule of deferred tax

Significant components of deferred tax were as follows:

 

             
   As of, 
   April 30, 2025   October 31, 2025   October 31, 2025 
   S$   S$   US$ 
   Audited   Unaudited   Unaudited 
Net operating loss carried forward   10,094,281    11,507,805    8,843,748 
Deferred tax assets, gross   1,716,028    1,956,327    1,503,437 
Valuation allowance   (1,716,028)   (1,956,327)   (1,503,437)
Deferred tax assets, net of valuation allowance   -    -    - 

Significant components of deferred tax were as follows:

 

   2024   2025   2025 
   Years Ended April 30, 
   2024   2025   2025 
   S$   S$   US$ 
Net operating loss carried forward   6,537,161    10,094,281    7,732,219 
Deferred tax assets, gross   1,111,317    1,716,028    1,314,477 
Valuation allowance   (1,111,317)   (1,716,028)   (1,314,477)
Deferred tax assets, net of valuation allowance   -    -    -