| OTHER INCOME, NET |
Note 4 — OTHER INCOME, NET | | | For the years ended March 31, | | | | | 2024 | | | 2025 | | | 2026 | | | 2026 | | | | | S$ | | | S$ | | | S$ | | | US$ | | | Gain on foreign currency exchange, net | | | 21,083 | | | | 13,291 | | | | 402,621 | | | | 312,091 | | | Operating lease modifications | | | 7,025 | | | | 30,798 | | | | — | | | | — | | | Gain on disposal of property, plant and equipment | | | 5,000 | | | | 957 | | | | 34,530 | | | | 26,766 | | | Rental income | | | 19,003 | | | | 42,378 | | | | 43,416 | | | | 33,654 | | | Fair value change in financial instrument (Note 8) | | | 9,502 | | | | 5,478 | | | | (3,056 | ) | | | (2,369 | ) | | Government grants | | | 136,827 | | | | 28,192 | | | | 22,615 | | | | 17,530 | | | Interest income from loan receivables (Note 11) | | | — | | | | 300,129 | | | | 162,332 | | | | 125,832 | | | Toal other income, net | | | 198,440 | | | | 421,223 | | | | 662,458 | | | | 513,504 | | Rental income related to short-term leasing of premises to a third-party customer for the year ended March 31, 2024, 2025 and March 31, 2026.
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