4.
Accounts receivable
Accounts Receivable
Accounts
receivable consisted of the following:
Schedule
of Accounts Receivable
| | |
| | | |
| | |
| | |
As of April 30, | |
| | |
2025 | | |
2026 | |
| Accounts receivable | |
$ | 370,968 | | |
$ | 410,248 | |
| Allowance for expected credit losses | |
| (25,217 | ) | |
| (25,614 | ) |
| Accounts receivable, net | |
$ | 345,751 | | |
$ | 384,634 | |
The
movement of allowance for expected credit losses is as follows:
Allowance
for Expected Credit Losses
| | |
2025 | | |
2026 | |
| | |
For the year ended
April 30, | |
| | |
2025 | | |
2026 | |
| Balance at May 1 | |
$ | 20,494 | | |
$ | 25,217 | |
| Provision for expected credit losses | |
| 4,528 | | |
| 653 | |
| Exchange rate differences | |
| 195 | | |
| (256 | ) |
| Balance at April 30 | |
$ | 25,217 | | |
$ | 25,614 | |
|