v3.26.1
Taxes (Tables)
12 Months Ended
Mar. 31, 2026
Taxes [Abstract]  
Schedule of Income Tax Provision ncome tax provision consist of the following components:

 

    For the years ended March 31,  
    2024     2025     2026     2026  
    S$     S$     S$     US$  
Current income tax expense:                        
Singapore     792,207       219,952       1,160,339       899,436  
Foreign jurisdiction                        
Total current income tax expense     792,207       219,952       1,160,339       899,436  
                                 
Effective tax rate     19.1 %     8.9 %     24.4 %     24.4 %
Schedule of Reconciles Singapore Statutory Rates

The following table reconciles Singapore statutory rates to the Company’s effective tax rate:

 

    For the years ended March 31,  
    2024     2025     2026     2026  
    S$     S$     S$     US$  
Income before tax     4,147,616       2,457,817       4,751,624       3,683,222  
Singapore statutory income tax rate     17 %     17 %     17 %     17 %
Income tax expense computed at statutory rate     705,095       417,829       807,776       626,148  
                                 
Reconciling items:                                
Income not subject to tax in Singapore     (40,126 )     (1,774 )     (56,287 )     (43,631 )
Non-deductible expenses     131,965       160,622       418,761       324,601  
Tax exemption and rebates     (43,760 )     (55,425 )     (34,850 )     (27,014 )
Utilization of prior year deferred tax assets not recognized                 (296,743 )     (230,020 )
Under/(over) provision of tax in prior financial year     19,016       (205,399 )     321,682       249,352  
Others     20,017       (95,901 )            
Income tax expenses     792,207       219,952       1,160,339       899,436