v3.25.3
ACCOUNTS RECEIVABLE, NET (Tables)
12 Months Ended
Jun. 30, 2025
Credit Loss [Abstract]  
SCHEDULE OF ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consisted of the following:

 

   2024   2025 
   As of June 30, 
   2024   2025 
   S$   S$ 
Accounts receivable – third parties   673,921    603,705 
Less: allowance for doubtful accounts   (245,344)   (245,344)
Accounts receivable, net   428,577    358,361 
SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS

The movements in the allowance for doubtful accounts for the years ended June 30, 2024 and 2025 were as follows:

 

   2024   2025 
   As of June 30, 
   2024   2025 
   S$   S$ 
Balance at beginning of the year   35,599    245,344 
Additions   209,745    - 
Balance at end of the year   245,344    245,344 
SCHEDULE OF NET ALLOWANCE FOR DOUBTFUL ACCOUNTS BASED ON INVOICE DATA

As of the end of each of the financial year, the ageing analysis of accounts receivable, net of allowance for doubtful accounts, based on the invoice date is as follows:

 

   2024   2025 
   As of June 30, 
   2024   2025 
   S$   S$ 
Within 30 days   424,367    348,122 
Between 31 and 60 days   3,230    1,004 
Between 61 and 90 days   467    - 
More than 90 days   513    9,235 
Accounts receivable   428,577    358,361