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ACCOUNTS RECEIVABLE, NET | 12 Months Ended
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Jun. 30, 2024
Credit Loss [Abstract] |
ACCOUNTS RECEIVABLE, NET | NOTE－5 ACCOUNTS RECEIVABLE, NET Accounts receivable, net consisted of the following: SCHEDULE OF ACCOUNTS RECEIVABLE, NET
|  | 2023 |  |  | 2024 |
|  | 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 |
For the years ended June 30, 2023 and 2024, our Company has made the allowance for doubtful accounts and charged to the statements of income (loss). Our Company has not experienced any significant bad debt write-offs of accounts receivable in the past. Our Company generally conducts its business with creditworthy third parties. Our Company determines, on a continuing basis, the probable losses and an allowance for doubtful accounts, based on several factors including internal risk ratings, customer credit quality, payment history, historical bad debt/write-off experience and forecasted economic and market conditions. Accounts receivable are written off after exhaustive collection efforts occur and the receivable is deemed uncollectible. In addition, receivable balances are monitored on an ongoing basis and its exposure to bad debts is not significant. The movements in the allowance for doubtful accounts for the years ended June 30, 2023 and 2024 were as follows: SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS
|  | 2023 |  |  | 2024 |
|  | 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 |
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: SCHEDULE OF NET ALLOWANCE FOR DOUBTFUL ACCOUNTS BASED ON INVOICE DATA
|  | 2023 |  |  | 2024 |
|  | 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 |

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- Definition The entire disclosure for accounts receivable, contract receivable, receivable held-for-sale, and nontrade receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/310/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/326/tableOfContent + Details
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Balance Type: | na
Period Type: | duration

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- References No definition available. + Details
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Period Type: | duration