v3.26.1
Revenues
 6 Months Ended
Dec. 31, 2025
Revenues [Abstract]  
Revenues

Note 4 — Revenues

 

Revenues are recognized when control of the promised services and deliverables are transferred to the Company’s clients in an amount that reflects the consideration to which the Company expects to be entitled to and receive in exchange for services and deliverables rendered.

 

The following table presents the Company’s revenues disaggregated by service lines for the six months ended December 31, 2025, 2024, and 2023:

 

    For the six months ended December 31,
(Unaudited)		  
    2024     2025  
    SGD     SGD     USD  
Software development service     490,977       996,935       775,282  
Consulting and technical support services     —       10,000       7,777  
Product sales     —       1,160,000       902,092  
Total revenues     490,977       2,166,935       1,685,151  

 

 

The following table presents the Company’s revenues disaggregated by the timing of revenue recognition for the six months ended December 31, 2025 and 2024.

 

    For the six months ended December 31,
(Unaudited)		  
    2024     2025  
    SGD     SGD     USD  
Services and deliverables transferred at a point in time     —       1,160,000       902,092  
Services and deliverables transferred over time     490,977       1,006,935       783,059  
Total revenues     490,977       2,166,935       1,685,151  

  

The Company elected to utilize practical expedients to exclude from this disclosure the remaining performance obligations that have an original expected duration of one year or less.