v3.26.1
Consolidated Balance Sheets - USD ($)
Apr. 30, 2026
Apr. 30, 2025
Apr. 30, 2024
Current assets:      
Cash and cash equivalents $ 75,226 $ 386,614 $ 250,944
Investments in trading securities 102,365
Accounts receivable, net 20,000 408,600
Prepayment and other current assets, net 9,487
Amount due from non-controlling shareholder 628
Total current assets 454,629 804,701 250,944
Non-current assets      
Operating lease right-of-use assets, net 13,024 47,184
Deferred initial public offering costs 201,437
Investment in equity method investee 199,709
Deferred tax assets 37,418
Total non-current assets 451,588 47,184
Total assets 906,217 851,885 250,944
Current liabilities      
Accrued expenses and other current liabilities 117,178 139,844 71,314
Tax payables 58,180 109,968
Contract liabilities 13,743 104,410
Operating lease liabilities, current portion 13,024 26,719
Total current liabilities 540,906 412,259 287,904
Non-current liabilities      
Operating lease liabilities, non-current portion 18,606
Deferred tax liabilities 2,149
Total non-current liabilities 2,149 18,606
Total liabilities 543,055 430,865 287,904
SHAREHOLDERS’ EQUITY (DEFICIT)      
Additional paid-in capital 83,812 49,800 49,800
Accumulated other comprehensive income (loss) 220 220
Retained earnings (Accumulated deficit) 278,811 365,618 (87,180)
Total Barentsz Capital Limited shareholders’ equity 362,823 415,838 (36,960)
Non-controlling interests 339 5,182
Total equity/(Shareholders’ deficit) 363,162 421,020 (36,960)
TOTAL EQUITY AND LIABILITIES 906,217 851,885 250,944
Common Class A [Member]      
SHAREHOLDERS’ EQUITY (DEFICIT)      
Ordinary Shares 90 90 90
Common Class B [Member]      
SHAREHOLDERS’ EQUITY (DEFICIT)      
Ordinary Shares 110 110 110
Related Party [Member]      
Current assets:      
Amount due from a related party 256,410
Current liabilities      
Amount due to related parties [1],[2] $ 352,524 $ 121,985 $ 112,180
[1] Other individual represents a director of Barentsz HK, which was disposed of by the Company on May 23, 2025.
[2] The balances represented advances for operational purposes. These amounts were unsecured, interest-free, had no fixed terms of repayment and were non-trade related.