Cost of sales and administrative expenses

12 Months Ended

Apr. 30, 2026

Cost Of Sales And Administrative Expenses

Cost of sales and administrative expenses

20.

Cost of sales and administrative expenses

		April 30, 2024				April 30, 2025				April 30, 2026				April 30, 2026
		SGD				SGD				SGD				USD
Cost of sales include the following:
Subcontractors’ charges			11,248,967				7,184,250				9,201,052				7,223,310
Employee benefits expense
- Salaries and related costs			1,468,350				1,755,522				3,233,589				2,538,537

Administrative expenses include the following:
Employee benefits expense
- Directors’ fee			-				-				51,904				40,747
- Salaries and related costs			646,290				1,014,897				3,082,592				2,419,997
- Defined contribution plan			143,425				187,915				209,770				164,680
- Staff welfare			35,675				53,550				249,314				195,725
Legal and professional fees			101,608				529,059				2,298,513				1,804,453