| Schedule of Segmental Information |
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 | ) |
|