| Schedule of Significant Expense Categories |
The following table presents significant expense categories for the years ended March 31, 2024, 2025 and 2026. | | | March 31 | | | | | 2024 | | | 2025 | | | 2026 | | | 2026 | | | | | S$ | | | S$ | | | S$ | | | US$ | | | Revenue | | | 41,353,555 | | | | 43,796,144 | | | | 51,263,918 | | | | 39,737,227 | | | Cost of sales | | | (26,645,034 | ) | | | (29,057,985 | ) | | | (34,774,738 | ) | | | (26,955,638 | ) | | Gross profit | | | 14,708,521 | | | | 14,738,159 | | | | 16,489,180 | | | | 12,781,589 | | | Payroll expense | | | (5,461,072 | ) | | | (6,511,571 | ) | | | (7,101,007 | ) | | | (5,504,346 | ) | | Retail outlets related expenses | | | (1,198,434 | ) | | | (1,683,253 | ) | | | (1,831,427 | ) | | | (1,419,630 | ) | | Other segment expenses* | | | (4,693,606 | ) | | | (4,305,470 | ) | | | (3,965,461 | ) | | | (3,073,827 | ) | | Net income | | | 3,355,409 | | | | 2,237,865 | | | | 3,591,285 | | | | 2,783,786 | | | * | Other segment expenses include research and development expenses, selling and marketing expenses and general and administrative expenses other than payroll expense and retail outlets related expenses. |
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