3 Account receivables
Schedule of accounts receivables
| | |
As of
December 31, 2025 | | |
As of June 30, 2026 | | |
As of June 30, 2026 | |
| | |
S$ | | |
S$ | | |
US$ | |
| | |
| | |
| | |
| |
| Account receivables | |
| 953,424 | | |
| 1,980,549 | | |
| 1,530,445 | |
| Less: allowance for doubtful accounts | |
| (129,517 | ) | |
| (129,517 | ) | |
| (100,083 | ) |
| Accounts receivables, net | |
| 823,907 | | |
| 1,851,032 | | |
| 1,430,362 | |
SIMPPLE
LTD. AND ITS SUBSIDIARIES
NOTES
TO UNAUDITED INTERIM CONDENSED CONSOLIDATED
FINANCIAL
STATEMENTS
3 Account receivables (cont’d)
The
change in the allowance for expected credit losses in respect of accounts receivable during the year was as follows.
Schedule of allowance for expected credit losses
| | |
As of
December 31, 2025 | | |
As of June 30, 2026 | | |
As of June 30, 2026 | |
| | |
S$ | | |
S$ | | |
US$ | |
| | |
| | |
| | |
| |
| Balance at beginning of year | |
| - | | |
| 129,517 | | |
| 100,083 | |
| (Reversals) / Additions | |
| 129,517 | | |
| - | | |
| - | |
| Balance at end of year | |
| 129,517 | | |
| 129,517 | | |
| 100,083 | |
|