SCHEDULE OF BALANCE AMOUNTS DUE FROM (DUE TO) RELATED PARTY

As of April 30, 2026, 2025 and 2024, the balance of amount due from a related party was as follows:

	2026		2025		2024
Barentsz Investments Limited (d)⁽¹⁾	$	256,410	$	-	$	-
Amount due from a related party	$	256,410	$	-	$	-

(1)

The balance arose from the consideration for the disposal of Barentsz HK. The amount was unsecured, interest-free, had no fixed term of repayment and was non-trade related.

c.	*Amount due from non-controlling shareholder*

As of April 30, 2026, 2025 and 2024, the balance of amount due from non-controlling shareholder was as follows:

	2026		2025		2024
Premier Advisory Services Limited	$	628	$	-	$	-
Amount due from non-controlling shareholder	$	628	$	-	$	-

d.	*Amount due to related parties*

As of April 30, 2026, 2025 and 2024, the balance of amount due to related parties was as follows:

	2026		2025		2024
Mr. WEI Xiao (a)⁽¹⁾	$	265,590	$	121,985	$	103,206
Barentsz Asset Management Limited		86,934		-		-
Other individual^{(1) *}		-		-		8,974
	$	352,524	$	121,985	$	112,180

*

Other individual represents a director of Barentsz HK, which was disposed of by the Company on May 23, 2025.

(1)

The balances represented advances for operational purposes. These amounts were unsecured, interest-free, had no fixed terms of repayment and were non-trade related.

SCHEDULE OF BALANCE OF CONTRACT LIABILITIES TO RELATED PARTY

As of April 30, 2026, 2025 and 2024, the balance of contract liabilities to a related party was as follows:

	2026		2025		2024
Premier Advisory Services Limited (c)⁽¹⁾	$	-	$	13,743	$	-
Contract liabilities	$	-	$	13,743	$	-

(1)

Premier Advisory Services Limited is an entity in which Mr. Lee Yee Tak holds a 40% equity interest and serves as the sole director. The balance of US$13,743 as of April 30, 2025 was recognized as revenue during the year ended April 30, 2026.