| Schedule of Trade and Other Receivables |
| | |
March 31,
2025 | | |
March 31,
2026 | |
| | |
| US$ | | |
| US$ | |
| Trade receivables – third parties | |
| 1,199,983 | | |
| 1,810,275 | |
| Less: Allowance for expected credit losses of trade receivables – third parties | |
| (10,079 | ) | |
| (37,773 | ) |
| | |
| 1,189,904 | | |
| 1,772,502 | |
| Other receivables: | |
| | | |
| | |
| – third parties | |
| 2,271 | | |
| 5,862 | |
| Deposits | |
| 68,760 | | |
| 68,840 | |
| Prepayments | |
| 43,545 | | |
| 54,099 | |
| VAT refundable | |
| 316,530 | | |
| 163,968 | |
| Less: Allowance for expected credit losses for non-trade receivables | |
| (123,193 | ) | |
| (32,794 | ) |
| | |
| 1,497,817 | | |
| 2,032,477 | |
The currency profiles of the Company’s
trade and other receivables as at the end of each reporting period are as follows:
| | |
March 31,
2025 | | |
March 31,
2026 | |
| | |
| US$ | | |
| US$ | |
| United States Dollar | |
| 1,304,480 | | |
| 1,896,145 | |
| Khmer Riel | |
| 193,337 | | |
| 136,332 | |
| | |
| 1,497,817 | | |
| 2,032,477 | |
|
| Schedule of Allowance For Expected Credit Losses of Trade Receivables |
The movement in allowance for expected
credit losses of trade receivables — third parties computed based on lifetime ECL was as follows:
| | |
March 31,
2025 | | |
March 31,
2026 | |
| | |
| US$ | | |
| US$ | |
| At beginning of financial year | |
| 10,079 | | |
| 10,079 | |
| Provision for expected credit losses | |
| — | | |
| 27,694 | |
| At beginning and end of financial year | |
| 10,079 | | |
| 37,773 | |
The movement in allowance for expected
credit losses of non-trade receivables was as follows:
| | |
March 31,
2025 | | |
March 31,
2026 | |
| | |
| US$ | | |
| US$ | |
| At beginning of financial year | |
| 52,005 | | |
| 123,193 | |
| Provision for expected credit losses | |
| 71,188 | | |
| 15,894 | |
| Reversal of provision for expected credit losses | |
| — | | |
| (106,293 | ) |
| At beginning and end of financial year | |
| 123,193 | | |
| 32,794 | |
|