| Schedule of trade and other receivables |
Schedule
of trade and other receivables
| | |
| | |
| | |
June 30, | |
| | |
December 31, | | |
December 31, | | |
2025 | |
| | |
2025 | | |
2025 | | |
(Audited) | |
| | |
US$ | | |
S$ | | |
S$ | |
| | |
| | |
| | |
| |
| Trade receivables: | |
| | | |
| | | |
| | |
| - third parties | |
| 2,971,932 | | |
| 3,821,607 | | |
| 2,740,055 | |
| Less: Allowance for expected
credit loss | |
| (457,557 | ) | |
| (588,373 | ) | |
| (588,373 | ) |
| Trade receivables | |
| 2,514,375 | | |
| 3,233,234 | | |
| 2,151,682 | |
| Deposits | |
| 5,489,917 | | |
| 7,105,501 | | |
| 6,772,629 | |
| Prepayments | |
| 167,319 | | |
| 215,156 | | |
| 430,767 | |
| Other receivables: | |
| | | |
| | | |
| | |
| - third parties | |
| 154,162 | | |
| 198,237 | | |
| 134,188 | |
| Trade and other receivables | |
| 8,325,773 | | |
| 10,752,128 | | |
| 9,489,266 | |
|
Schedule
of trade and other receivables
| | |
2025 | | |
2025 | | |
2024 | |
| | |
US$ | | |
S$ | | |
S$ | |
| | |
| | |
| | |
| |
| Trade receivables: | |
| | | |
| | | |
| | |
| - third parties | |
| 2,154,300 | | |
| 2,740,055 | | |
| 2,133,573 | |
| Less: Allowance for expected credit loss | |
| (462,593 | ) | |
| (588,373 | ) | |
| (460,413 | ) |
| Trade Receivables | |
| 1,691,707 | | |
| 2,151,682 | | |
| 1,673,160 | |
| Deposits | |
| 5,324,813 | | |
| 6,772,629 | | |
| 90,252 | |
| Prepayments | |
| 338,679 | | |
| 430,767 | | |
| 28,163 | |
| Other receivables: | |
| | | |
| | | |
| | |
| - third parties | |
| 105,502 | | |
| 134,188 | | |
| 213,644 | |
| Trade
and other receivables | |
| 7,460,701 | | |
| 9,489,266 | | |
| 2,005,219 | |
|
| Schedule of movement in allowance for expected credit losses |
The
movement in allowance for expected credit losses of trade receivables computed based on lifetime ECL was as follows:
Schedule
of movement in allowance for expected credit losses
| | |
| | |
| | |
June 30, | |
| | |
December 31, | | |
December 31, | | |
2025 | |
| | |
2025 | | |
2025 | | |
(Audited) | |
| | |
US$ | | |
S$ | | |
S$ | |
| | |
| | |
| | |
| |
| Beginning of financial period/year | |
| 457,557 | | |
| 588,373 | | |
| 460,413 | |
| Allowance for expected credit losses | |
| - | | |
| - | | |
| 277,101 | |
| Less: Reversal of allowance
for expected credit losses | |
| - | | |
| - | | |
| (149,141 | ) |
| End of financial period/year | |
| 457,557 | | |
| 588,373 | | |
| 588,373 | |
|
The
movement in allowance for expected credit losses of trade receivables computed based on lifetime ECL was as follows:
Schedule
of movement in allowance for expected credit losses
| | |
2025 | | |
2025 | | |
2024 | |
| | |
US$ | | |
S$ | | |
S$ | |
| | |
| | |
| | |
| |
| Beginning of financial year | |
| 361,988 | | |
| 460,413 | | |
| 465,986 | |
| Allowance for expected credit losses | |
| 217,863 | | |
| 277,101 | | |
| 50,168 | |
| Less: Reversal of allowance for expected credit losses | |
| (117,258 | ) | |
| (149,141 | ) | |
| (55,741 | ) |
| End of financial year | |
| 462,593 | | |
| 588,373 | | |
| 460,413 | |
|