v3.26.3
Consolidated Statements of Cash Flows
 12 Months Ended
Apr. 30, 2026
USD ($)
Apr. 30, 2026
SGD ($)
Apr. 30, 2025
SGD ($)
Apr. 30, 2024
SGD ($)
Cash flows from operating activities        
Profit/(Loss) before income tax $ (1,632,565) $ (2,079,562) $ 24,929 $ 2,023,322
Adjustments for:        
Fair value changes on financial assets at fair value through profit or loss (15,049) (19,169) (18,358) (7,280)
Unrealized foreign exchange difference 32,231 41,053 24,265 (413)
Depreciation of property, plant and equipment 43,865 55,875 85,684 102,990
Gain on disposal of plant and equipment (2,631)
Insurance premium charged to profit or loss 64,412
Finance costs 112,311 143,062 90,715 68,167
Interest income (80,468) (102,500)
Allowance for expected credit losses for trade and other receivables and contract assets 5,372 6,843 5,087 89,367
Reversal of onerous losses recognized on construction projects (130,343)
Operating cash flows before working capital changes (1,534,303) (1,954,398) 209,691 2,210,222
Changes in working capital:        
Contract assets (1,294,741) (1,649,241) (788,615) (848,332)
Trade and other receivables (1,434,472) (1,827,230) 342,515 2,103,078
Trade and other payables 1,996,255 2,542,829 (199,163) (2,295,686)
Contract liabilities 910,320 1,159,566 (428,654) (497,620)
Cash generated from/(used in) operations (1,356,941) (1,728,474) (864,226) 671,662
Income tax paid (144,567) (184,149) (61,815) (61,845)
Net cash generated from/(used in) operating activities (1,501,508) (1,912,623) (926,041) 609,817
Cash flows from investing activities        
Purchase of property, plant and equipment (22,668) (28,874) (19,472) (31,381)
Proceeds from disposal of plant and equipment 4,000
Purchase of keyman life's insurance (92,177)
Loans to third parties (1,400,000) (1,783,320)
Net cash used in investing activities (1,422,668) (1,812,194) (15,472) (123,558)
Cash flows from financing activities        
Payment of initial public offering costs (290,808) (370,432) (437,290)
Repayment of bank borrowings (1,495,692) (1,905,212) (546,861) (399,174)
Proceeds from bank borrowings 1,181,568 400,000
Repayment of lease liabilities (37,377) (47,611) (36,587) (31,906)
Proceeds from issuance of ordinary shares in a subsidiary under common control 200,000 250,000
Proceeds from issuance of IPO shares 5,884,820 7,496,084
Amount due to a director (367,431) (468,033) 472,113
Dividends paid (471,032) (600,000) (1,000,000) (450,000)
Net cash (used in)/generated from financing activities 3,222,480 4,104,796 (167,057) (231,080)
Net change in cash and cash equivalents 298,304 379,979 (1,108,570) 255,179
Cash and cash equivalents at beginning of year 596,554 759,891 1,868,461 1,613,282
Cash and cash equivalents at end of year $ 894,858 $ 1,139,870 $ 759,891 $ 1,868,461