v3.26.3
Borrowings (Tables)
 12 Months Ended
Apr. 30, 2026
Schedule Of Borrowings  
Schedule of borrowings

 

   April 30, 2025   April 30, 2026   April 30, 2026 
   SGD   SGD   USD 
Borrowings:               
Bank borrowings, secured   1,827,409    1,484,569    1,165,465 
Lease liabilities   509,455    549,608    431,471 
Borrowings   2,336,864    2,034,177    1,596,936 
                
Current   500,982    470,099    369,052 
Non-current   1,835,882    1,564,078    1,227,884 
Borrowings   2,336,864    2,034,177    1,596,936 
Schedule of bank borrowings comprised

Bank borrowings are comprised of the following:

 

Type  Principal amount  Maturities  Interest rate  Current   Non-current   Total   Total 
April 30, 2026           SGD   SGD   SGD   USD 
Working capital loan  SGD400,000  October 2028  7.75% per annum   82,746    143,231    225,977    177,404 
Insurance premium loan  USD169,000  October 2033  1.5% above USD COF 3 months   19,057    159,751    178,808    140,374 
Insurance premium loan  USD111,999  December 2028  0.8% per annum above the bank’s prevailing USD Cost of Funds as determined by the bank   -    143,472    143,472    112,633 
Working capital loan  SGD1,000,000  January 2030  7.75% per annum   188,642    603,178    791,820    621,620 
Invoice financing  SGD141,700  May 2026  7.00% per annum   144,492    -    144,492    113,434 
             434,937    1,049,632    1,484,569    1,165,465 

 

Type  Principal amount  Maturities  Interest rate  Current   Non-current   Total   Total 
April 30, 2025           SGD   SGD   SGD   USD 
Working capital loan  SGD1,000,000  May 2025  2.25% per annum   16,866    -    16,866    13,241 
Working capital loan  SGD400,000  October 2028  7.75% per annum   76,594    225,977    302,571    237,534 
Insurance premium loan  USD169,000  October 2033  1.5% above USD COF 3 months   18,547    182,392    200,939    157,748 
Insurance premium loan  USD111,999  December 2028  0.8% per annum above the bank’s prevailing USD Cost of Funds as determined by the bank   -    146,461    146,461    114,980 
Working capital loan  SGD600,000  May 2025  2.25% per annum   10,117    -    10,117    7,942 
Working capital loan  SGD1,000,000  January 2030  7.75% per annum   174,618    791,822    966,440    758,706 
Invoice financing  SGD181,568  June 2025  7.00% per annum   184,015    -    184,015    144,461 
             480,757    1,346,652    1,827,409    1,434,612 
Schedule of carrying amounts of right of use assets presented within property, plant and equipment

 

   Leasehold property   Motor vehicles   Total   Total 
   SGD   SGD   SGD   USD 
                 
At May 1, 2024   589,002    27,771    616,773    484,199 
Depreciation   (19,854)   (10,237)   (30,091)   (23,623)
Disposal   -    (1,369)   (1,369)   (1,075)
At April 30, 2025   569,148    16,165    585,313    459,501 
Addition   -    75,000    75,000    58,879 
Depreciation   (19,854)   (21,287)   (41,141)   (32,298)
At April 30, 2026   549,294    69,878    619,172    486,082 
Schedule of lease liabilities

Details of the lease liabilities are as follows:

 

Type
April 30, 2025		  Principal amount  Maturities  Interest rate  Current   Non-current   Total   Total 
            SGD   SGD   SGD   USD 
Property loan  SGD612,000  August 2044  At the bank’s prevailing CPL Board Rate with monthly rests   20,225    489,230    509,455    399,949 
Details of the lease liabilities are as follows: (Continued)

 

Type
April 30, 2026		  Principal amount  Maturities  Interest rate  Current   Non-current   Total   Total 
            SGD   SGD   SGD   USD 
Property loan  SGD612,000  August 2044  At the bank’s prevailing CPL Board Rate with monthly rests   20,621    468,609    489,230    384,071 
Hire purchase  SGD70,538  February 2030  3.68% per annum   14,541    45,837    60,378    47,400 
             

35,162

    

514,446

    

549,608

    

431,471

 
 
Schedule of amounts related to lease recognized in profit or loss

 

   April 30, 2024   April 30, 2025   April 30, 2026   April 30, 2026 
   SGD   SGD   SGD   USD 
                 
Expense relating to short-term leases (included in cost of sales)   26,320    205,465    452,192    354,995 
Depreciation of leasehold property and motor vehicles   38,286    30,091    41,141    32,298 
Interest expense on lease liabilities   15,470    17,457    17,226    13,523 
Lease cost   80,076    253,013    510,559    400,816