SRSEC Reporting Desk

OneConstruction Group Ltd (ONEG) – SEC staff letter

2026-03-24 · Re: Form 20-F for the Fiscal Year Ended March 31, 2025 Response dated March 10, 2026 · Accession 0000000000-26-002962 · 2 staff comment(s) issued

Company response(s): 2026-04-02

Concentrations & Receivables

2026-03-24 · Form 20-F for the Fiscal Year Ended March 31, 2025 Response dated March 10, 2026 · Comment 2 · 1. We note your response to comment Explained / pushed back
Staff comment: Please tell us what consideration you have given to disclosing information about your past due accounts receivables. Reference is made to the guidance outlined in paragraphs 326-20-55-37 through 40 of the Financial Accounting Standards Codification. letter →
Company response: The Company respectfully advises the Staff that it considered the guidance in ASC 326-20, including the illustrative Example 5 in paragraphs 55-37 through 55-40, in developing its accounting policy for measuring expected credit losses on accounts receivable and determining the related disclosures. In evaluating the need for additional disclosures regarding past-due accounts receivable, the Company specifically considered whether quantitative aging disclosures or further qualitative discussion would be necessary to enable users to understand the credit risk profile of the portfolio, consistent with ASC 326-20-50-2 and 50-3. This assessment included consideration of the proportion of past-due… response letter →
Concentrations & Receivables

Full letter on EDGAR → · Filing index · All OneConstruction Group Ltd (ONEG) correspondence

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