| Financial instruments by category |
25. Financial instruments by category
At
the reporting date, the aggregate carrying amounts of financial assets and receivables and financial liabilities at amortized cost were
as follows:
Schedule
of Financial Instruments Aggregate Carrying Amount
| | |
April 30, 2024 | | |
April 30, 2025 | | |
April 30, 2025 | |
| | |
SGD | | |
SGD | | |
USD | |
| Financial assets measured at amortized cost | |
| | | |
| | | |
| | |
| Trade and other receivables (excluded prepayments) | |
| 1,758,724 | | |
| 1,289,731 | | |
| 987,996 | |
| Contract assets | |
| 3,418,818 | | |
| 4,192,619 | | |
| 3,211,750 | |
| Cash and cash equivalents | |
| 1,868,461 | | |
| 759,891 | | |
| 582,113 | |
| Total financial assets measured at amortized cost | |
| 7,046,003 | | |
| 6,242,241 | | |
| 4,781,859 | |
| | |
| | | |
| | | |
| | |
| Financial liabilities measured at amortized cost | |
| | | |
| | | |
| | |
| Trade and other payables (excluded GST payables) | |
| 3,794,636 | | |
| 5,248,011 | | |
| 4,020,232 | |
| Borrowings | |
| 1,648,029 | | |
| 2,336,864 | | |
| 1,790,152 | |
| Total financial liabilities measured at amortized cost | |
| 5,442,665 | | |
| 7,584,875 | | |
| 5,810,384 | |
MAGNITUDE
INTERNATIONAL LTD AND ITS SUBSIDIARIES
NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS
|