Consolidated Statements of Financial Position |
Apr. 30, 2025
USD ($)
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Apr. 30, 2025
SGD ($)
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Apr. 30, 2024
SGD ($)
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|---|---|---|---|---|---|
| Non-current assets | |||||
| Property, plant and equipment | $ 463,884 | $ 605,554 | $ 673,135 | ||
| Financial assets at fair value through profit or loss | 337,742 | 440,888 | 439,817 | ||
| Total non-current assets | 801,626 | 1,046,442 | 1,112,952 | ||
| Current assets | |||||
| Deferred IPO costs | 804,139 | 1,049,720 | |||
| Trade and other receivables | 1,116,590 | 1,457,596 | 1,790,384 | ||
| Contract assets | 3,211,750 | 4,192,619 | 3,418,818 | ||
| Cash and cash equivalents | 582,113 | 759,891 | 1,868,461 | ||
| Total current assets | 5,714,592 | 7,459,826 | 7,077,663 | ||
| Total assets | 6,516,218 | 8,506,268 | 8,190,615 | ||
| Equity attributable to owners of the Company | |||||
| Share capital* | [1] | 66,328 | 86,585 | 86,585 | |
| Merger reserve | 919,258 | 1,199,999 | 999,999 | ||
| Foreign currency translation reserve | 4,473 | 5,838 | (1,140) | ||
| Other reserve | (1,414,710) | (1,846,763) | (1,846,763) | ||
| Retained earnings | 883,933 | 1,153,886 | 2,710,906 | ||
| Total equity attributable to owners of the Company | 459,282 | 599,545 | 1,949,587 | ||
| Non-current liabilities | |||||
| Borrowings | 1,406,375 | 1,835,882 | 1,205,447 | ||
| Deferred tax liabilities | 52,263 | 68,224 | 79,348 | ||
| Total non-current liabilities | 1,458,638 | 1,904,106 | 1,284,795 | ||
| Current liabilities | |||||
| Borrowings | 383,777 | 500,982 | 442,582 | ||
| Trade and other payables | 4,082,562 | 5,329,376 | 3,843,996 | ||
| Contract liabilities | 117,292 | 153,113 | 581,767 | ||
| Provision | |||||
| Income tax payable | 14,667 | 19,146 | 87,888 | ||
| Total current liabilities | 4,598,298 | 6,002,617 | 4,956,233 | ||
| Total liabilities | 6,056,936 | 7,906,723 | 6,241,028 | ||
| Total equity and liabilities | $ 6,516,218 | $ 8,506,268 | $ 8,190,615 | ||
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| X | ||||||||||
- Definition Other reserve. No definition available.
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| X | ||||||||||
- Definition The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer, when that right is conditioned on something other than the passage of time (for example, the entity’s future performance). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition The amount of current provisions, including provisions for employee benefits. [Refer: Provisions] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The nominal value of capital issued. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The non-current portion of non-current borrowings. [Refer: Borrowings] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition A component of equity that may result in relation to a business combination outside the scope of IFRS 3. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition The amount of assets that do not meet the definition of current assets. [Refer: Current assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The amount of non-current financial assets measured at fair value through profit or loss. [Refer: Financial assets at fair value through profit or loss] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition A component of equity representing exchange differences on translation of financial statements recognised in other comprehensive income and accumulated in equity. [Refer: Other comprehensive income] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition A component of equity representing the entity's cumulative undistributed earnings or deficit. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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| X | ||||||||||
- Definition The amount of current borrowings. [Refer: Borrowings] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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