v3.26.1
Consolidated Balance Sheets
Apr. 30, 2026
USD ($)
Apr. 30, 2026
SGD ($)
Apr. 30, 2025
SGD ($)
Current assets      
Cash and cash equivalents $ 598,430 $ 762,234 $ 129,552
Accounts receivable, net 1,375 1,751 38,384
Inventories, net 426,868 543,712 310,007
Loan to third parties 400,000
Deferred offering costs 497,302
Other current assets 3,970,863 5,057,780 140,400
Total current assets 4,997,536 6,365,477 1,515,645
Non-current assets      
Property and equipment, net 109,343 139,273 286,558
Right-of-use assets 135,565 172,672 131,845
Total non-current assets 244,908 311,945 418,403
TOTAL ASSETS 5,242,444 6,677,422 1,934,048
Current liabilities      
Accounts payable 234,608 298,826 93,931
Accruals and other payables 450,549 573,875 541,678
Bank loans, current 45,782 58,313 55,613
Operating lease liabilities, current 49,003 62,416 109,142
Contract liabilities 41,829 53,279
Total current liabilities 978,791 1,246,709 3,795,787
Non-current liabilities      
Bank loans, non-current 15,744 20,053 78,366
Operating lease liabilities, non-current 86,562 110,256 22,703
Total non-current liabilities 102,306 130,309 101,069
TOTAL LIABILITIES 1,081,097 1,377,018 3,896,856
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ (DEFICIT) / EQUITY      
Additional paid-in capital 18,504,502 23,569,613 10,239,208
Subscription receivable (29,246) (37,251) (37,251)
Accumulated other comprehensive (loss)/gain 69,634 88,694 (1,143)
Accumulated deficit (14,386,886) (18,324,909) (12,167,130)
Total shareholders’ (deficit) / equity 4,161,347 5,300,404 (1,962,808)
TOTAL LIABILITIES AND EQUITY 5,242,444 6,677,422 1,934,048
Common Class A [Member]      
SHAREHOLDERS’ (DEFICIT) / EQUITY      
Ordinary shares 1,723 2,194 1,445
Common Class B [Member]      
SHAREHOLDERS’ (DEFICIT) / EQUITY      
Ordinary shares 1,620 2,063 2,063
Major Shareholders [Member]      
Current liabilities      
Borrowings 2,995,423
Related Party [Member]      
Current liabilities      
Borrowings $ 157,020 $ 200,000