ACCOUNTS RECEIVABLE, NET (Tables)

6 Months Ended

Dec. 31, 2024

Credit Loss [Abstract]

SCHEDULE OF ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consisted of the following:

		As of June 30,				As of December 31,
		2024				2024
		S$				S$
Accounts receivable – third parties			673,921				634,464
Less: allowance for doubtful accounts			(245,344	)			(245,344	)
Accounts receivable, net			428,577				389,120

SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS

The movements in the allowance for doubtful accounts for the year and period ended June 30, 2024 and 31 December 2024 were as follows:

		As of June 30,				As of December 31,
		2024				2024
		S$				S$
Balance at beginning			35,599				245,344
Additions			209,745				-
Balance at end			245,344				245,344

SCHEDULE OF NET ALLOWANCE FOR DOUBTFUL ACCOUNTS BASED ON INVOICE DATA

As of the end of each of the financial year and period, the ageing analysis of accounts receivable, net of allowance for doubtful accounts, based on the invoice date is as follows:

		As of June, 30,				As of December 31,
		2024				2024
		S$				S$
Within 30 days			424,367				352,349
Between 31 and 60 days			3,230				32,826
Between 61 and 90 days			467				3,945
More than 90 days			513				-
Accounts receivable, net			428,577				389,120