v3.26.3
Trade and other payables
 12 Months Ended
Apr. 30, 2026
Trade And Other Payables  
Trade and other payables
15. Trade and other payables

 

   April 30, 2025   April 30, 2026   April 30, 2026 
   SGD   SGD   USD 
Trade payables:               
- third parties   2,466,430    1,852,655    1,454,433 
                
Other payables:               
Amount due to a director   528,012    59,979    47,087 
GST payables, net   81,365    156,424    122,801 
Accrued expenses   1,653,569    2,709,793    2,127,329 
Dividends payable   600,000    -    - 
Trade and other payable gross   2,862,946    2,926,196    2,297,217 
                
Total trade and other payables   5,329,376    4,778,851    3,751,650 

 

Trade payables are non-interest bearing and are normally settled within 45 days (2025: 45 days).

 

The amount due to a director and dividends payable are non-trade in nature, unsecured, non-interest bearing and repayable on demand.

 

Accrued expenses mainly consist of accrued professional fees and subcontractors’ costs.

 

 

MAGNITUDE INTERNATIONAL LTD AND ITS SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS