v3.26.1
ACCOUNTS RECEIVABLE, NET
12 Months Ended
Feb. 28, 2026
Credit Loss [Abstract]  
ACCOUNTS RECEIVABLE, NET

NOTE 3 – ACCOUNTS RECEIVABLE, NET

 

Accounts receivable, net consists of the following:

 

  

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    -    - 

 

 

The movement of allowances for expected credit loss is as follow:

 

  

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