SCHEDULE OF UNUTILIZED TAX LOSSES (Details) - SGD ($) |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
|
| Notes and other explanatory information [abstract] | |||
| Unutilized tax losses, At beginning of year | $ 8,829,000 | $ 6,785,000 | $ 4,501,000 |
| Addition | 3,412,000 | 2,240,000 | 2,517,000 |
| (Over)/Under-provision in respect of prior years | 172,000 | (196,000) | (233,000) |
| Unutilized tax losses, At end of year | 12,413,000 | 8,829,000 | 6,785,000 |
| Unabsorbed capital allowance, At beginning of year | 1,404,000 | 1,145,000 | 1,218,000 |
| Addition | 332,000 | 241,000 | 206,000 |
| (Over)/Under-provision in respect of prior years | 2,000 | 18,000 | (279,000) |
| Unabsorbed capital allowance, At end of year | 1,738,000 | 1,404,000 | 1,145,000 |
| Total | 14,151,000 | 10,233,000 | 7,930,000 |
| Unrecorded approximate deferred tax benefits @ 17% | $ 2,406,000 | $ 1,740,000 | $ 1,348,000 |