SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details)
|
12 Months Ended |
|
Dec. 31, 2025
USD ($)
|
Dec. 31, 2025
SGD ($)
|
Dec. 31, 2024
SGD ($)
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
$ 3,253,046
|
|
| Property, plant and equipment, ending |
$ 2,870,824
|
3,691,592
|
$ 3,253,046
|
| Buildings [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
1,824,215
|
|
| Property, plant and equipment, ending |
|
1,810,928
|
1,824,215
|
| Freehold land [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
588,041
|
|
| Property, plant and equipment, ending |
|
611,616
|
588,041
|
| Laboratory equipment [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
365,760
|
|
| Property, plant and equipment, ending |
|
770,545
|
365,760
|
| Motor vehicles [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
|
|
| Property, plant and equipment, ending |
|
|
|
| Fixtures and fittings [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
112,438
|
|
| Property, plant and equipment, ending |
|
124,299
|
112,438
|
| Renovation [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
331,471
|
|
| Property, plant and equipment, ending |
|
302,282
|
331,471
|
| Right-of-use assets [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
31,121
|
|
| Property, plant and equipment, ending |
|
71,922
|
31,121
|
| Gross carrying amount [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
5,019,922
|
3,429,447
|
| Addition |
|
692,105
|
1,434,965
|
| Currency realignment |
|
190,782
|
155,510
|
| Written off |
|
(3,859)
|
|
| Property, plant and equipment, ending |
|
5,898,950
|
5,019,922
|
| Gross carrying amount [member] | Buildings [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
1,993,445
|
1,060,463
|
| Addition |
|
|
899,110
|
| Currency realignment |
|
60,214
|
33,872
|
| Written off |
|
|
|
| Property, plant and equipment, ending |
|
2,053,659
|
1,993,445
|
| Gross carrying amount [member] | Freehold land [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
588,041
|
372,206
|
| Addition |
|
|
193,673
|
| Currency realignment |
|
23,575
|
22,162
|
| Written off |
|
|
|
| Property, plant and equipment, ending |
|
611,616
|
588,041
|
| Gross carrying amount [member] | Laboratory equipment [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
1,392,381
|
1,209,171
|
| Addition |
|
571,190
|
123,340
|
| Currency realignment |
|
66,098
|
59,870
|
| Written off |
|
(3,859)
|
|
| Property, plant and equipment, ending |
|
2,025,810
|
1,392,381
|
| Gross carrying amount [member] | Motor vehicles [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
49,863
|
47,061
|
| Addition |
|
|
|
| Currency realignment |
|
1,999
|
2,802
|
| Written off |
|
|
|
| Property, plant and equipment, ending |
|
51,862
|
49,863
|
| Gross carrying amount [member] | Fixtures and fittings [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
397,941
|
283,143
|
| Addition |
|
47,233
|
100,446
|
| Currency realignment |
|
15,680
|
14,352
|
| Written off |
|
|
|
| Property, plant and equipment, ending |
|
460,854
|
397,941
|
| Gross carrying amount [member] | Renovation [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
563,511
|
457,403
|
| Addition |
|
19,427
|
83,656
|
| Currency realignment |
|
20,017
|
22,452
|
| Written off |
|
|
|
| Property, plant and equipment, ending |
|
602,955
|
563,511
|
| Gross carrying amount [member] | Right-of-use assets [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
34,740
|
|
| Addition |
|
54,255
|
34,740
|
| Currency realignment |
|
3,199
|
|
| Written off |
|
|
|
| Property, plant and equipment, ending |
|
92,194
|
34,740
|
| Accumulated depreciation [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
1,766,876
|
1,364,694
|
| Addition |
|
371,042
|
322,164
|
| Currency realignment |
|
70,141
|
80,018
|
| Written off |
|
(701)
|
|
| Property, plant and equipment, ending |
|
2,207,358
|
1,766,876
|
| Accumulated depreciation [member] | Buildings [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
169,230
|
113,649
|
| Addition |
|
69,282
|
52,004
|
| Currency realignment |
|
4,219
|
3,577
|
| Written off |
|
|
|
| Property, plant and equipment, ending |
|
242,731
|
169,230
|
| Accumulated depreciation [member] | Freehold land [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
|
|
| Addition |
|
|
|
| Currency realignment |
|
|
|
| Written off |
|
|
|
| Property, plant and equipment, ending |
|
|
|
| Accumulated depreciation [member] | Laboratory equipment [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
1,026,621
|
801,368
|
| Addition |
|
187,486
|
176,228
|
| Currency realignment |
|
41,859
|
49,025
|
| Written off |
|
(701)
|
|
| Property, plant and equipment, ending |
|
1,255,265
|
1,026,621
|
| Accumulated depreciation [member] | Motor vehicles [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
49,863
|
45,492
|
| Addition |
|
|
1,604
|
| Currency realignment |
|
1,999
|
2,767
|
| Written off |
|
|
|
| Property, plant and equipment, ending |
|
51,862
|
49,863
|
| Accumulated depreciation [member] | Fixtures and fittings [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
285,503
|
234,031
|
| Addition |
|
39,711
|
37,719
|
| Currency realignment |
|
11,341
|
13,753
|
| Written off |
|
|
|
| Property, plant and equipment, ending |
|
336,555
|
285,503
|
| Accumulated depreciation [member] | Renovation [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
232,040
|
170,154
|
| Addition |
|
58,587
|
51,116
|
| Currency realignment |
|
10,046
|
10,770
|
| Written off |
|
|
|
| Property, plant and equipment, ending |
|
300,673
|
232,040
|
| Accumulated depreciation [member] | Right-of-use assets [member] |
|
|
|
| IfrsStatementLineItems [Line Items] |
|
|
|
| Property, plant and equipment, beginning |
|
3,619
|
|
| Addition |
|
15,976
|
3,493
|
| Currency realignment |
|
677
|
126
|
| Written off |
|
|
|
| Property, plant and equipment, ending |
|
$ 20,272
|
$ 3,619
|