v3.26.1
EMPLOYEE BENEFITS EXPENSES (Tables)
12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
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