| Financial instruments by category |
| 25. |
Financial instruments by category |
At
the reporting date, the aggregate carrying amounts of financial assets and receivables and financial liabilities at amortized cost were
as follows:
Schedule of Financial Instruments Aggregate Carrying Amount
| | |
April 30, 2025 | | |
April 30, 2026 | | |
April 30, 2026 | |
| | |
SGD | | |
SGD | | |
USD | |
| Financial assets measured at amortized cost | |
| | | |
| | | |
| | |
| Trade and other receivables (excluded prepayments) | |
| 1,289,731 | | |
| 2,906,749 | | |
| 2,281,950 | |
| Contract assets | |
| 4,192,619 | | |
| 5,813,629 | | |
| 4,564,004 | |
| Loans to third parties | |
| - | | |
| 1,884,941 | | |
| 1,479,778 | |
| Cash and cash equivalents | |
| 759,891 | | |
| 1,139,870 | | |
| 894,858 | |
| Total financial assets measured at amortized cost | |
| 6,242,241 | | |
| 11,745,189 | | |
| 9,220,590 | |
| | |
| | | |
| | | |
| | |
| Financial liabilities measured at amortized cost | |
| | | |
| | | |
| | |
| Trade and other payables (excluded GST payables) | |
| 5,248,011 | | |
| 4,622,427 | | |
| 3,628,849 | |
| Borrowings | |
| 2,336,864 | | |
| 2,034,177 | | |
| 1,596,936 | |
| Total financial liabilities measured at amortized cost | |
| 7,584,875 | | |
| 6,656,604 | | |
| 5,225,785 | |
MAGNITUDE
INTERNATIONAL LTD AND ITS SUBSIDIARIES
NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS
|