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Consolidated Balance Sheets
Apr. 30, 2025
USD ($)
Apr. 30, 2025
SGD ($)
Apr. 30, 2024
SGD ($)
Current assets      
Cash and cash equivalents $ 99,237 $ 129,552 $ 2,312,107
Accounts receivable, net 29,402 38,384 412,589
Inventories 237,465 310,007 187,584
Loan to third parties 306,400 400,000 1,530,982
Deferred offering costs 380,933 497,302 224,694
Other current assets 107,546 140,400 65,156
Total current assets 1,160,983 1,515,645 4,733,112
Non-current assets      
Property and equipment, net 219,503 286,558 233,309
Right-of-use assets 100,993 131,845 218,146
Total non-current assets 320,496 418,403 451,455
TOTAL ASSETS 1,481,479 1,934,048 5,184,567
Current liabilities      
Accounts payable 71,951 93,931 293,908
Accruals and other payables 414,924 541,678 445,122
Amount due to major shareholders 2,294,494 2,995,423 732,753
Bank loans, current 42,600 55,613 440,455
Operating lease liabilities, current 83,603 109,142 132,786
Total current liabilities 2,907,572 3,795,787 2,045,024
Non-current liabilities      
Bank loans, non-current 60,028 78,366 133,979
Operating lease liabilities, non-current 17,390 22,703 85,360
Total non-current liabilities 77,418 101,069 219,339
TOTAL LIABILITIES 2,984,990 3,896,856 2,264,363
COMMITMENTS AND CONTINGENCIES  
SHAREHOLDERS’ (DEFICIT) / EQUITY      
Additional paid-in capital 7,843,234 10,239,208 9,984,030
Subscription receivable (28,534) (37,251) (37,251)
Accumulated other comprehensive loss (876) (1,143)
Accumulated deficit (9,320,022) (12,167,130) (7,030,066)
Total shareholders’ (deficit) / equity (1,503,511) (1,962,808) 2,920,204
TOTAL LIABILITIES AND EQUITY 1,481,479 1,934,048 5,184,567
Common Class A [Member]      
SHAREHOLDERS’ (DEFICIT) / EQUITY      
Ordinary shares 1,107 1,445 1,428
Common Class B [Member]      
SHAREHOLDERS’ (DEFICIT) / EQUITY      
Ordinary shares $ 1,580 $ 2,063 $ 2,063