| SCHEDULE OF ACCOUNTS RECEIVABLE |
Accounts
receivable, net consists of the following:
SCHEDULE OF ACCOUNTS RECEIVABLE
| | |
February 28, 2025 | | |
February 28, 2026 | | |
February 28, 2026 | |
| | |
As of | |
| | |
February 28, 2025 | | |
February 28, 2026 | | |
February 28, 2026 | |
| | |
S$ | | |
S$ | | |
US$ | |
| Accounts receivable | |
| | | |
| | | |
| | |
| - Related party | |
| 22,260 | | |
| - | | |
| - | |
| - Third parties | |
| 233,643 | | |
| 142,260 | | |
| 112,583 | |
| Accounts
receivable | |
| 255,903 | | |
| 142,260 | | |
| 112,583 | |
| | |
| | | |
| | | |
| | |
| Less: allowance for credit losses | |
| | | |
| | | |
| | |
| - Related party | |
| 22,260 | | |
| - | | |
| - | |
| - Third parties | |
| 120,000 | | |
| 142,260 | | |
| 112,583 | |
| Less: allowance for credit losses | |
| 142,260 | | |
| 142,260 | | |
| 112,583 | |
| | |
| | | |
| | | |
| | |
| Accounts receivable, net | |
| 113,643 | | |
| - | | |
| - | |
|
| SCHEDULE OF MOVEMENT OF ALLOWANCES FOR EXPECTED CREDIT LOSS |
The
movement of allowances for expected credit loss is as follow:
SCHEDULE OF MOVEMENT OF ALLOWANCES FOR EXPECTED CREDIT LOSS
| | |
February 28, 2025 | | |
February 28, 2026 | | |
February 28, 2026 | |
| | |
As of | |
| | |
February 28, 2025 | | |
February 28, 2026 | | |
February 28, 2026 | |
| | |
S$ | | |
S$ | | |
US$ | |
| Balance at beginning of the year | |
| | | |
| | | |
| | |
| - Related party | |
| 22,167 | | |
| 22,260 | | |
| 17,616 | |
| - Third parties | |
| 75,000 | | |
| 120,000 | | |
| 94,967 | |
| Balance at beginning of the period | |
| 97,167 | | |
| 142,260 | | |
| 112,583 | |
| | |
| | | |
| | | |
| | |
| Addition (Reversal of) during the year | |
| | | |
| | | |
| | |
| - Related party | |
| 93 | | |
| (22,260 | ) | |
| (17,616 | ) |
| - Third parties | |
| 45,000 | | |
| 22,260 | | |
| 17,616 | |
| Addition (Reversal of) during the period | |
| 45,093 | | |
| - | | |
| - | |
| | |
| | | |
| | | |
| | |
| Balance at end of the year | |
| | | |
| | | |
| | |
| - Related party | |
| 22,260 | | |
| - | | |
| - | |
| - Third parties | |
| 120,000 | | |
| 142,260 | | |
| 112,583 | |
| Balance at end of the period | |
| 142,260 | | |
| 142,260 | | |
| 112,583 | |
|