3 Accounts receivable, net
Schedule
of accounts receivable, net
| | |
2025 | | |
2024 | |
| | |
As of June 30, | |
| | |
2025 | | |
2024 | |
| | |
US$ | | |
US$ | |
| | |
| | |
| |
| Accounts receivable | |
| 243,957 | | |
| 232,844 | |
| Less: allowance for expected credit loss | |
| (134,958 | ) | |
| (121,778 | ) |
| Total accounts receivable | |
| 108,999 | | |
| 111,066 | |
Movements
of allowance for expected credit loss are as follows:
Schedule
of movements of allowance for expected credit loss
| | |
2025 | | |
2024 | |
| | |
As of June 30, | |
| | |
2025 | | |
2024 | |
| | |
US$ | | |
US$ | |
| | |
| | |
| |
| Allowance for expected credit loss, beginning balance | |
| 121,778 | | |
| 122,030 | |
| Reversal | |
| (8,508 | ) | |
| - | |
| Addition | |
| 13,609 | | |
| - | |
| Exchange difference | |
| 8,079 | | |
| (252 | ) |
| Total accounts receivable | |
| 134,958 | | |
| 121,778 | |
The
recoverability is uncertain therefore the receivable amount due from the customer was fully reserved for allowance for expected credit
loss.
|