ACCOUNTS RECEIVABLE, NET (Tables)

12 Months Ended

Jun. 30, 2024

Credit Loss [Abstract]

SCHEDULE OF ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consisted of the following:

	As of June 30,
	2023			2024
	S$			S$
Accounts receivable – third parties		738,345			673,921
Less: allowance for doubtful accounts		(35,599	)		(245,344	)
Accounts receivable, net		702,746			428,577

SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS

The movements in the allowance for doubtful accounts for the years ended June 30, 2023 and 2024 were as follows:

	As of June 30,
	2023		2024
	S$		S$
Balance at beginning of the year		33,170		35,599
Additions		2,429		209,745
Balance at end of the year		35,599		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:

	As of June 30,
	2023		2024
	S$		S$
Within 30 days		519,865		424,367
Between 31 and 60 days		3,338		3,230
Between 61 and 90 days		780		467
More than 90 days		178,763		513
Accounts receivable		702,746		428,577