| Property and equipment, net |
| 7 |
Property
and equipment, net |
Schedule of property and equipment
| | |
2025 | | |
2026 | | |
2026 | |
| | |
As
of April 30, | |
| | |
2025 | | |
2026 | | |
2026 | |
| | |
S$ | | |
S$ | | |
US$ | |
| Production Equipment | |
| 742,860 | | |
| 645,918 | | |
| 507,110 | |
| Computer and Software | |
| 94,238 | | |
| 82,674 | | |
| 64,907 | |
| Furniture and Fittings | |
| 9,070 | | |
| 6,444 | | |
| 5,059 | |
| Office Equipment | |
| 6,689 | | |
| 4,709 | | |
| 3,697 | |
| Renovation | |
| 117,803 | | |
| 25,000 | | |
| 19,628 | |
| Construction in Progress | |
| 868 | | |
| - | | |
| - | |
| Total | |
| 971,528 | | |
| 764,745 | | |
| 600,401 | |
| Less: accumulated depreciation | |
| (684,970 | ) | |
| (625,472 | ) | |
| (491,058 | ) |
| Net book value | |
| 286,558 | | |
| 139,273 | | |
| 109,343 | |
Depreciation
expense for the years ended April 30, 2025 and 2026 was S$186,963 and S$160,846 (US$126,281), respectively.
|