Schedule of inventories

Movement in provision of stock obsolescence:

 Schedule of movement in provision for stock obsolescence

During the year ended April 30, 2026, inventories recognized as cost of goods sold amounted to S$2,796 (approximately US$2,195). The Company reviews inventories for excess, obsolescence and slow-moving items based on inventory aging, historical and forecast demand, expected future usage and estimated net realizable value. As a result of this assessment, the Company recognized an inventory write-down of S$2,597 (approximately US$2,039) for slow-moving and obsolete inventories within cost of goods sold for the year ended April 30, 2026.