EMPLOYEE BENEFITS EXPENSES

12 Months Ended

Dec. 31, 2025

Notes and other explanatory information [abstract]

EMPLOYEE BENEFITS EXPENSES

22 EMPLOYEE BENEFITS EXPENSES

SCHEDULE OF EMPLOYEE BENEFITS EXPENSES

		2023				2024				2025
		S$				S$				S$

Salaries and bonus			849,198				1,024,113				1,158,717
Directors’ fees			89,830				108,900				81,848
Defined contribution plans			117,283				141,294				172,622
Share-based compensation			-				-				309,248
Other short-term benefits			40,365				82,544				68,964
Total			1,096,676				1,356,851				1,791,399
Less: Accounted under
“Research expenses” (Note 21)			(642,533	)			(737,524	)			(860,835	)
Total			454,143				619,327				930,564

Employee benefits are recognized as an expense, unless the cost qualifies to be capitalized as a development expenditure.

CYTOMED THERAPEUTICS LIMITED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Years ended December 31, 2023, 2024 and 2025