v3.26.1
Condensed Consolidated Statements of Cash Flows (Unaudited)
 6 Months Ended 12 Months Ended
Oct. 31, 2025
USD ($)
Oct. 31, 2025
SGD ($)
Oct. 31, 2024
SGD ($)
Apr. 30, 2025
USD ($)
Apr. 30, 2025
SGD ($)
Apr. 30, 2024
SGD ($)
CASH FLOWS FROM OPERATING ACTIVITIES:            
Net loss $ (1,156,784) $ (1,505,248) $ (2,019,092) [1] $ (3,934,994) $ (5,137,064) $ (2,359,844)
Adjustments to reconcile net loss to net cash (used in) operating activities:            
Reversal of allowance for expected credit loss of loan receivable (78,605) (102,283) [1]      
Impairment of loan receivables       937,284 1,223,608
Fixed assets written off       16,929
Depreciation 68,417 89,026 95,602 [1] 143,214 186,963 176,713
Operating lease expenses 63,571 82,720 70,281 109,286 142,670 136,781
Change in operating assets and liabilities:            
Account receivables (7,100) (9,239) 376,615 286,642 374,205 135,614
Contract assets       18,827
Other current assets 26,956 35,074 (95,274) (57,637) (75,244) 71,491
Inventories (1,266) (1,648) 31,059 (93,777) (122,423) (36,061)
Accounts payable (27,605) (35,921) (288,010) (153,183) (199,977) 202,814
Contract liabilities       (33,951)
Accruals and other payables 183,128 238,293 (29,801) 73,962 96,556 198,001
Operating lease obligations (63,571) (82,720) (70,281) (109,286) (142,670) (136,781)
Net cash used in operating activities (992,859) (1,291,946) (1,928,901) (2,798,489) (3,653,376) (1,609,467)
CASH FLOWS FROM INVESTING ACTIVITIES:            
Purchase of equipment (8,127) (10,574) (234,181) (184,003) (240,212) (121,318)
Loan to third party (51,622) (117,432) (153,306) (1,530,982)
Receipt from loan to third party 386,005 502,283   46,480 60,680
Net cash used in investing activities 377,878 491,709 (285,803) (254,955) (332,838) (1,652,300)
CASH FLOWS FROM FINANCING ACTIVITIES:            
Repayment of bank loans (21,112) (27,471) (413,612) (337,384) (440,455) (143,483)
Proceeds from subscription 255,195      
Proceeds from share issuance     195,480 255,195 8,117,201
Loan from major shareholder 584,060 760,000 750,000 1,991,600 2,600,000 636,127
Repayment to major shareholder (337,330) (258,395) (337,330) (2,865,374)
Deferred offering cost (2,103) (2,736) (120,001) (208,818) (272,608) (224,694)
Net cash provided by financing activities 560,845 729,793 134,252 1,382,483 1,804,802 5,519,777
Translation loss (3,166) (4,119) (876) (1,143)
Net change in cash and cash equivalents (57,302) (74,563) (2,080,452) (1,671,837) (2,182,555) 2,258,010
Cash and cash equivalents - beginning of year 99,561 129,552 2,312,107 1,771,074 2,312,107 54,097
Cash and cash equivalents - end of year 42,259 54,989 231,655 99,561 129,552 2,312,107
SUPPLEMENTAL CASH FLOW INFORMATION:            
Cash paid for interest 2,244 2,919 4,916 6,483 8,463 43,543
Cash paid for tax      
New shares issued with consideration receivable $ 37,251 28,534 37,251 37,251
Cash and cash equivalents - end of year       $ 99,237 $ 129,552 $ 2,312,107
[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.