v3.26.1
Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited)
6 Months Ended 12 Months Ended
Oct. 31, 2025
USD ($)
$ / shares
shares
Oct. 31, 2025
SGD ($)
$ / shares
shares
Oct. 31, 2024
SGD ($)
$ / shares
shares
Apr. 30, 2025
USD ($)
$ / shares
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Apr. 30, 2025
SGD ($)
$ / shares
shares
Apr. 30, 2024
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$ / shares
shares
Income Statement [Abstract]            
Revenue $ 67,334 $ 87,617 $ 63,129 [1] $ 128,464 $ 167,707 $ 1,882,803
Cost of Goods sold (excluding depreciation shown separately below) (39,168) (50,966) (55,138) [1] (100,072) (130,641) (985,099)
Employee benefits expenses (568,963) (740,357) (1,218,034) [1] (1,886,142) (2,462,326) (1,851,971)
Depreciation expenses (68,417) (89,026) (95,602) [1] (143,214) (186,963) (176,713)
Operating lease expense (63,571) (82,720) (70,281) [1] (109,286) (142,670) (136,781)
Research and Development Expenses (149,493) [1] (107,026) (139,720) (90,566)
Other operating expenses (592,549) (771,045) (546,188) [1] (889,834) (1,161,663) (1,144,802)
Impairment of loan to third parties       (937,284) (1,223,608)
Reversal of allowance for expected credit loss of loan receivable 78,605 102,283 [1]      
Loss from operations (1,186,729) (1,544,214) (2,071,607) [1] (4,044,394) (5,279,884) (2,503,129)
Non-operating income :            
Other income 32,189 41,885 57,431 [1] 115,883 151,283 186,828
Interest expense (2,244) (2,919) (4,916) [1] (6,483) (8,463) (43,543)
Total non-operating income, net 29,945 38,966 52,515 [1] 109,400 142,820 143,285
Loss before income taxes (1,156,784) (1,505,248) (2,019,092) [1] (3,934,994) (5,137,064) (2,359,844)
Income tax expense [1]
Net loss $ (1,156,784) $ (1,505,248) $ (2,019,092) [1] $ (3,934,994) $ (5,137,064) $ (2,359,844)
Weighted average number of outstanding ordinary shares*            
Basic 10,601,750 [2] 10,601,750 [2] 10,473,625 [2] 10,537,688 [3] 10,537,688 [3] 9,075,989 [3]
Diluted 10,601,750 [2] 10,601,750 [2] 10,473,625 [2] 10,537,688 [3] 10,537,688 [3] 9,075,989 [3]
Net loss per share attributable to ordinary shareholders**            
Basic | (per share) $ (0.11) $ (0.14) $ (0.20) [2] $ (0.37) $ (0.49) $ (0.26) [4]
Diluted | (per share) $ (0.11) $ (0.14) $ (0.20) [2] $ (0.37) $ (0.49) $ (0.26) [4]
[1] Comparative amounts of S$72,914 were reclassified from costs of goods sold to employee benefits expenses (S$63,287) and other operating expenses (S$9,627) for consistency in presentation. Since the amounts were reclassification within costs of goods sold and operating expenses, the reclassification does not have any impact on the net loss.
[2] Basic and diluted net loss per share has been calculated based on the weighted-average number of Class A ordinary shares outstanding during the respective reporting periods. We have evaluated our earnings (loss) per share presentation in light of its dual-class capital structure, and the accounting policy applied is described in Note 2, “Summary of Significant Accounting Policies.”
[3] Give retroactive effect to reflect the reorganization on November 2024. See Note 1.
[4] Basic and diluted net loss per share has been calculated based on the weighted-average number of Class A ordinary shares outstanding during the respective reporting periods. We have evaluated its earnings (loss) per share presentation in light of its dual-class capital structure, and the accounting policy applied is described in Note 2, “Summary of Significant Accounting Policies.”