v3.26.1
Segmental Information
 12 Months Ended
Mar. 31, 2026
Segmental Information [Abstract]  
Segmental Information
16Segmental information

 

Reportable segments

 

The Company operates as a single reportable segment, which is consistent with how the Chief Operation Decision Maker (“CODM”), the Chief Executive Officer, allocates resources and assesses performance. The Company’s operations are centralized and integrated, with financial results reviewed and managed on a consolidated basis. Accordingly, management has determined that the Company has one reportable segment under ASC Topic 280, Segment Reporting.

 

Measure of Segment Profit or Loss

 

The CODM reviews financial information on a consolidated basis, using Operating Income as the primary measure of segment performance. Operation income is defined as revenue less cost of goods sold and operating expenses, excluding interest expenses and income taxes. Significant Segment Expense Categories Provided to CODM. The CODM regularly receives and reviews the following expense categories, which are included in the segment’s measure of profit or loss.

 

   Year ended March 31 
   2024   2025   2026   2026 
   S$   S$   S$   US$ 
OPERATING REVENUES                
Revenue   16,590,843    16,841,170    17,440,594    13,526,925 
Cost of revenue   (10,278,447)   (10,759,420)   (11,413,795)   (8,852,539)
GROSS PROFIT   6,312,396    6,081,750    6,026,799    4,674,386 
                     
GENERAL AND ADMINISTRATIVE EXPENSES                    
Selling and distribution   200,415    216,467    211,810    164,280 
Depreciation expenses   139,944    131,880    86,805    67,326 
Payroll and welfare expenses   3,571,884    3,794,930    3,876,444    3,006,570 
Office related expenses   474,176    368,862    583,003    452,177 
Operating lease expense   984,308    1,003,597    1,036,946    804,255 
Professional services expenses   55,556    26,456    1,691,491    1,311,920 
    5,426,283    5,542,192    7,486,499    5,806,528 
OTHER SEGMENT ITEMS                    
Bad debts written off   (20,584)   (20,218)   (16,514)   (12,808)
Reversal of allowance for credit loss   970,035    633,877    736,926    571,560 
Inventories written off   (31,784)   
-
    
-
    
-
 
Inventories write-downs to net realizable value   (218,081)   
-
    (254,483)   (197,377)
Allowance (reversal) for inventory obsolescence   (112,133)   
-
    29,020    22,508 
Gain on disposal of property and equipment   6,250    1,200    832,860    645,966 
Rental income   89,597    69,036    
-
    
-
 
Fair value gain (loss) on other investment   6,744    604    (245,931)   (190,744)
Realized gain (loss) on disposal of other investment   366    12,157    (6,700)   (5,197)
Other income   612,614    213,993    152,971    118,644 
Other loss   (112,713)   (129,593)   (212,467)   (164,789)
Finance expense   (150,321)   (186,235)   (152,845)   (118,547)
    1,039,990    594,821    862,837    669,216 
Income tax expenses   (146,954)   (117,999)   (328,803)   (255,020)
Net income   1,779,149    1,016,380    (925,666)   (717,946)