v3.26.1
GENERAL (Tables)
12 Months Ended
Dec. 31, 2025
General  
SCHEDULE OF PRINCIPAL ACTIVITIES OF SUBSIDIARIES

The principal activities of the subsidiaries of the Company (the “Company” or collectively known as the “Group”) are as follows:

 

Name of entity  Principal activities  Country of
business /
incorporation
  Group’s effective equity
interest held
 
         2024   2025 
         %   % 
Advance Cancer Centre Pte Ltd  Investment, research and development of medical technologies  Singapore   100    100 
                 
CytoMed Therapeutics (Malaysia) Sdn Bhd  Research, development and manufacturing of stem cells and innate immune cell-based immune-therapeutics, research and development of induced pluripotent stem cell-based immune-therapeutics  Malaysia   100    100 
                 
LongevityBank Pte Ltd  Stem cell and immune cell banking  Singapore   90    77+ 
                 
Held by LongevityBank Pte Ltd                
                 
IPSC Depository Sdn Bhd  Processing and banking of cells including cord blood stem cells and development on cell-based therapy  Malaysia   90    77+ 
                 
Puricell Lab Pte Ltd  Research and development of induced pluripotent stem cell-based biologics and medical technologies  Singapore   95    73+ 

 

+ Rounded to the nearest whole %

SCHEDULE OF FINANCIAL INFORMATION OF NON-CONTROLLING INTERESTS

The following table illustrates the summarized financial information of the Group’s material NCI (and not the Group’s share of those amounts), adjusted for difference in accounting policies between the Group and the subsidiaries, if any.

 

 

   2023   2024   2025 
   S$   S$   S$ 
             
Revenue   -    69,501    324,387 
Loss before tax   -    (96,735)   (158,832)
Income tax expenses   -    -    - 
Loss after tax   -    (96,735)   (158,832)
Loss allocated to NCI   -    (5,163)   (15,879)
Other comprehensive gain allocated to NCI   -    -    - 
Total comprehensive loss allocated to NCI   -    (5,163)   (15,879)
                
Cash flows generated from operating activities   -    32,697    306,016 
Cash flows used in investing activities   -    (808,924)   (455,463)
Cash flows generated from financing activities   -    849,938    700,000 
Net cash inflows   -    73,711    550,553 

 

   2023   2024   2025 
   S$   S$   S$ 
             
Current assets   -    141,490    827,839 
Non-current assets   -    811,158    1,226,368 
Current liabilities   -    (174,894)   (656,069)
Non-current liabilities   -    (31,290)   (52,582)
Net (liabilities)/assets   -    746,464    1,345,556 
                
Accumulated NCI   -    77,749    309,221 
Less: fair value adjustments   -    -    - 
Adjusted accumulated NCI   -    77,749    309,221