| Schedule of Significant Expense Categories |
The following table presents significant expense
categories for the years ended March 31, 2023, 2024 and 2025.
| | |
March 31 | |
| | |
2023 | | |
2024 | | |
2025 | | |
2025 | |
| | |
S$ | | |
S$ | | |
S$ | | |
US$ | |
| Revenue | |
| 37,643,696 | | |
| 41,353,555 | | |
| 43,796,144 | | |
| 32,574,298 | |
| Cost of sales | |
| (25,503,026 | ) | |
| (26,645,034 | ) | |
| (29,057,985 | ) | |
| (21,612,484 | ) |
| Gross profit | |
| 12,140,670 | | |
| 14,708,521 | | |
| 14,738,159 | | |
| 10,961,814 | |
| Payroll expense | |
| (4,409,757 | ) | |
| (5,461,072 | ) | |
| (6,511,571 | ) | |
| (4,843,117 | ) |
| Retail outlets related expenses | |
| (757,915 | ) | |
| (1,198,434 | ) | |
| (1,683,253 | ) | |
| (1,251,955 | ) |
| Other segment expenses* | |
| (3,046,177 | ) | |
| (4,693,606 | ) | |
| (4,305,470 | ) | |
| (3,202,285 | ) |
| Net income | |
| 3,926,821 | | |
| 3,355,409 | | |
| 2,237,865 | | |
| 1,664,457 | |
| * | Other segment expenses include research and development expenses, selling and marketing expenses and general and administrative expenses other than payroll expense and retail outlets related expenses. |
|