Accounts Receivable, Net

12 Months Ended

Mar. 31, 2026

Accounts Receivable, Net [Abstract]

ACCOUNTS RECEIVABLE, NET

Note 6 — ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consist of the following:

		As of March 31,
		2025				2026				2026
		S$				S$				US$
Accounts receivable – third parties			12,656,589				16,647,854				12,904,584
Less: Provision for allowance for credit losses – third parties			(1,109,571	)			(1,142,645	)			(885,721	)
Accounts receivable, net			11,547,018				15,505,209				12,018,863

As at the end of each reporting period, the aging analysis of accounts receivable, net of provision for allowance for expected credit losses, based on due date is as follows:

		As of March 31,
		2025				2026				2026
		S$				S$				US$
Within 30 days			6,767,079				8,957,903				6,943,718
Between 31 and 60 days			1,354,777				2,459,726				1,906,657
Between 61 and 90 days			1,260,919				1,376,531				1,067,018
Between 91 and 120 days			649,852				1,148,936				890,598
Over 120 days			1,514,391				1,562,113				1,210,872
Total accounts receivable, net			11,547,018				15,505,209				12,018,863

Accounts receivable, net due over 120 days are mainly due from few major customers with good payment profile and extended credit term are given.

Movements in provision for allowance for credit losses — third parties are as follows:

		As of March 31,
		2025				2026				2026
		S$				S$				US$
Provision for allowance for expected credit losses, beginning			751,145				1,109,571				860,084
Additions, net			358,426				33,074				25,637
Provision for allowance for expected credit losses, ending			1,109,571				1,142,645				885,721