v3.26.3
Consolidated Statements of Profit or Loss and Other Comprehensive Income
12 Months Ended
Apr. 30, 2026
USD ($)
$ / shares
shares
Apr. 30, 2026
SGD ($)
$ / shares
shares
Apr. 30, 2025
SGD ($)
$ / shares
shares
Apr. 30, 2024
SGD ($)
$ / shares
shares
Profit or loss [abstract]        
Revenue $ 14,955,688 $ 19,050,555 $ 15,358,387 $ 24,201,834
Cost of sales (13,392,674) (17,059,588) (12,984,181) (20,363,812)
Gross profit 1,563,014 1,990,967 2,374,206 3,838,022
Distribution costs (146,447) (186,544) (88,620) (136,937)
Administrative expenses (3,149,675) (4,012,056) (2,209,636) (1,568,925)
Impairment loss on financial assets (5,372) (6,843) (5,087) (89,367)
Operating Expenses (3,301,494) (4,205,443) (2,303,343) (1,795,229)
Income from operations (1,738,480) (2,214,476) 70,863 2,042,793
Finance costs (112,311) (143,062) (90,715) (68,167)
Other income 218,226 277,976 44,781 49,872
Other expenses (1,176)
Other income (expenses) 105,915 134,914 (45,934) (19,471)
Profit before income tax (1,632,565) (2,079,562) 24,929 2,023,322
Income tax expense (199,014) (253,504) 18,051 (15,853)
Total Profit/(Loss) (1,831,579) (2,333,066) 42,980 2,007,469
Other comprehensive income:        
Exchange differences on translating foreign operations 24,117 30,720 6,978 1,905
Total comprehensive income/(loss) (1,807,462) (2,302,346) 49,958 2,009,374
Profit/(Loss) attributable to:        
Owners of the company (1,831,579) (2,333,066) 42,980 2,007,469
Non-controlling interest
Profit (loss) (1,831,579) (2,333,066) 42,980 2,007,469
Total comprehensive income/(loss) attributable to:        
Owners of the company (1,807,462) (2,302,346) 49,958 2,009,374
Non-controlling interest
Comprehensive income $ (1,807,462) $ (2,302,346) $ 49,958 $ 2,009,374
Basic earnings per share | (per share) [1] $ (0.05) $ (0.07) $ 0.001 $ 0.06
Diluted earnings per share | (per share) [1] $ (0.05) $ (0.07) $ 0.001 $ 0.06
Weighted average number of ordinary shares used in computing basic earnings [1] 34,525,342 34,525,342 33,350,000 33,350,000
Weighted average number of ordinary shares used in computing diluted earnings [1] 34,525,342 34,525,342 33,350,000 33,350,000
[1] Giving retroactive effect to reflect the reorganization and issuance of ordinary shares which are detailed in Note 1.