v3.26.3
Trade and other receivables
12 Months Ended
Apr. 30, 2026
Notes and other explanatory information [abstract]  
Trade and other receivables

 

7. Trade and other receivables

 

   April 30, 2025   April 30, 2026   April 30, 2026 
   SGD   SGD   USD 
Trade receivables               
- third parties   996,732    2,581,516    2,026,625 
Less: Allowance for expected credit losses   (49,855)   (28,467)   (22,348)
Trade receivables   946,877    2,553,049    2,004,277 
Other receivables               
- shareholders   81,796    -    - 
- third parties   448,261    6,259    4,914 
Less: Allowance for expected credit losses   (398,607)   -    - 
Deposits   211,404    347,441    272,759 
Prepayments   167,865    369,460    290,046 
Other receivables   510,719    723,160    567,719 
                
Total trade and other receivables   1,457,596    3,276,209    2,571,996 

 

 

MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

 

7. Trade and other receivables (Continued)

 

Trade receivables are unsecured, non-interest bearing and are generally settled within 35 days (2025: 35 days) credit terms.

 

Other receivables from shareholders represent proceeds from issuance of share capital of the Company as disclosed in Note 1. The amounts are non-trade in nature, unsecured, non-interest bearing and fully settled during the financial year April 30, 2026.

 

During financial year April 30, 2026, management assessed that other receivable from a third party amounted to $398,607 has no prospect for recovery and recorded a write off by applying the provision against the other receivable.

 

The movement in allowance for expected credit losses of trade and other receivables computed based on lifetime ECL is as follows:

 

 

   April 30, 2025   April 30, 2026   April 30, 2026 
   SGD   SGD   USD 
Trade receivables               
At beginning of financial year   59,582    49,855    39,139 
Reversal   (9,727)   (21,388)   (16,791)
At end of financial year   49,855    28,467    22,348 
                
Other receivables               
At beginning of financial year   398,607    398,607    312,927 
Write off   -    (398,607)   (312,927)
At end of financial year   398,607    -    -