| 3 |
Accounts
receivable, net |
Schedule of account receivable
| | |
2025 | | |
2026 | | |
2026 | |
| | |
As
of April 30, | |
| | |
2025 | | |
2026 | | |
2026 | |
| | |
S$ | | |
S$ | | |
US$ | |
| Accounts receivable | |
| 38,384 | | |
| 1,751 | | |
| 1,375 | |
| Less: allowance for credit
losses | |
| - | | |
| - | | |
| - | |
| Total accounts receivable | |
| 38,384 | | |
| 1,751 | | |
| 1,375 | |
Movement
of allowance for credit losses are as follows:
Schedule of allowance doubtful accounts
| | |
2025 | | |
2026 | | |
2026 | |
| | |
As
of April 30, | |
| | |
2025 | | |
2026 | | |
2026 | |
| | |
S$ | | |
S$ | | |
US$ | |
| Allowance for credit losses, beginning
balance | |
| 23,607 | | |
| - | | |
| - | |
| Addition | |
| 19,217 | | |
| - | | |
| - | |
| Write off | |
| (42,824 | ) | |
| - | | |
| - | |
| Allowance for credit
losses, ending balance | |
| - | | |
| - | | |
| - | |
|