v3.26.1
Segmental reporting (Tables)
 12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Schedule of Information by segments

The following tables present summary information by segment for the years ended December 31, 2023, 2024 and 2025, respectively:

 

   Robots   Software services rendered   Others   Total 
   For the year ended December 31, 2023 
   Robots   Software services rendered   Others   Total 
   S$   S$   S$   S$ 
Revenue   3,633,740    1,053,185    -    4,686,925 
Cost of revenues   (1,985,601)   (258,885)   -    (2,244,486)
Gross profit   1,648,139    794,300    -    2,442,439 
Operating expenses:                    
General and administrative expenses   (91,391)   (4,369,709)   (526,398)   (4,987,498)
IPO related expenses   -    -    (5,003,802)   (5,003,802)
Total operating expenses   (91,391)   (4,369,709)   (5,530,200)   (9,991,300)
                     
Income (loss) from operations   1,556,748    (3,575,409)   (5,530,200)   (7,548,861)
                     
Other income (loss), net:                    
Other income   94,514    163,606    7,088    265,208 
Interest expense   (14,070)   (168,976)   -    (183,046)
Other expense   -    (18,678)   (62,410)   (81,088)
Total other income (loss)   80,444    (24,048)   (55,322)   1,074 
                     
Income (loss) before tax expense   1,637,192    (3,599,457)   (5,585,522)   (7,547,787)
Income tax expense   -    (11,024)   (12,062)   (23,086)
Net income (loss)   1,637,192    (3,610,481)   (5,597,584)   (7,570,873)

 

 

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

15 Segmental reporting (cont’d)

 

   Robots   Software services rendered   Others   Total 
   For the year ended December 31, 2024 
   Robots   Software services rendered   Others   Total 
   S$   S$   S$   S$ 
Revenue   1,535,783    2,237,541    -    3,773,324 
Cost of revenues   (768,545)   (743,382)   -    (1,511,927)
Gross profit   767,238    1,494,159    -    2,261,397 
Operating expenses:                    
General and administrative expenses   (869,078)   (4,360,352)   (1,454,298)   (6,683,728)
Total operating expenses   (869,078)   (4,360,352)   (1,454,298)   (6,683,728)
                     
Loss from operations   (101,840)   (2,866,193)   (1,454,298)   (4,422,331)
                     
Other income, net:                    
Other income   22,500    153,109    931    176,540 
Interest expense   (662)   (33,573)   (611)   (34,846)
Other expense   (7,218)   (13,621)   (31)   (20,870)
Total other income   14,620    105,915    289    120,824 
                     
Loss before tax expense   (87,220)   (2,760,278)   (1,454,009)   (4,301,507)
Income tax expense   345,455    11,025    12,062    368,542 
Net income (loss)   258,235    (2,749,253)   (1,441,947)   (3,932,965)

 

 

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

15 Segmental reporting (cont’d)

 

   Robots   Software services rendered   Others   Total 
   For the year ended December 31, 2025 
   Robots   Software services rendered   Others   Total 
   S$   S$   S$   S$ 
Revenue   4,427,369    1,480,612    -    5,907,981 
Cost of revenues   (2,633,026)   (344,790)   -    (2,977,816)
Gross profit   1,794,343    1,135,822    -    2,930,165 
Operating expenses:                    
General and administrative expenses   (1,347,704)   (3,702,047)   (1,593,395)   (6,643,146)
Total operating expenses   (1,347,704)   (3,702,047)   (1,593,395)   (6,643,146)
                     
Loss from operations   446,639    (2,566,225)   (1,593,395)   (3,712,981)
                     
Other income (loss), net:                    
Other income   -    55,039    -    55,039 
Interest expense   -    (503,963)   611    (503,352)
Other expense   60,389    (47,432)   (36,855)   (23,898)
Total other income (loss)   60,389    (496,356)   (36,244)   (472,211)
                     
Income (loss) before tax expense   507,028    (3,062,581)   (1,629,639)   (4,185,192)
Income tax expense   -    -    -    - 
Net income (loss)   507,028    (3,062,581)   (1,629,639)   (4,185,192)
Schedule of disaggregated by the timing of revenue recognition

In the following table, revenue is disaggregated by the timing of revenue recognition.

 

   Robots   Facilities Management Software   Total 
   For the year ended December 31, 2023 
   Robots   Facilities Management Software   Total 
   S$   S$   S$ 
Point in time   3,385,605    167,736    3,553,341 
Over time   248,135    885,449    1,133,584 

 

   Robots   Facilities Management Software   Total 
   For the year ended December 31, 2024 
   Robots   Facilities Management Software   Total 
   S$   S$   S$ 
Point in time   1,031,350    1,000,734    2,032,084 
Over time   504,433    1,236,807    1,741,240 

 

 

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

15 Segmental reporting (cont’d)

 

   Robots   Facilities Management Software   Total 
   For the year ended December 31, 2025 
   Robots   Facilities Management Software   Total 
   S$   S$   S$ 
Point in time   3,684,257    610,674    4,294,931 
Over time   743,112    869,938    1,613,050