| Schedule of Allowance for Credit Losses |
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 | |
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| Schedule of 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 | |
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| Schedule of Allowance for Credit Losses |
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 | |
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