v3.26.3
Segment reporting
12 Months Ended
Apr. 30, 2026
Segment Reporting  
Segment reporting

23. Segment reporting

 

Operating segments are identified on the basis of internal reports about components of the Group that are regularly reviewed by the CEO (“Chief Executive Officer”) for the purpose of resource allocation and performance assessment. Segment results, assets and liabilities include items directly attributable to a segment as well as those that can be allocated on a reasonable basis.

 

The Group operates in a single business segment which is the provision of electrical installation and licensing services for greenfield, brownfield and ad hoc electrical installation projects. No operating segments have been aggregated to form the following reportable operating segment.

 

The Group’s non-current assets are based in Singapore.

 

The Group’s revenue is derived from Singapore.

 

Information about major customers

 

The following table sets forth a summary of single customers who represent 10% or more of the Group’s revenue:

 

   April 30, 2024   April 30, 2025   April 30, 2026   April 30, 2026 
   SGD   SGD   SGD   USD 
                 
Customer A   12,637,595    4,697,422    4,453,249    3,496,034 
Customer B   -    1,135,461    4,154,247    3,261,303 
Customer C   -    2,302,648    3,681,038    2,889,808 
Customer D   -    -    2,059,921    1,617,146 
Customer E   4,759,149    -    -    - 
Revenue   17,396,744    8,135,531    14,348,455    11,264,291