v3.26.1
REVENUES BY PRODUCT AND GEOGRAPHY AND SEGMENTS (Tables)
12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
SCHEDULE OF PRINCIPAL TRANSACTIONS REVENUE

                 
   For the years ended December 31, 
   2023   2024   2025   2025 
   SGD’000   SGD’000   SGD’000   US$’000 
Sales of cleaning systems and other equipment   10,991    11,979    12,510    9,728 
Provision of centralized dishware washing and general cleaning services   6,710    6,843    7,287    5,667 
Leasing of dishware washing equipment   331    457    499    388 
Revenue   18,032    19,279    20,296    15,783 
SCHEDULE OF DISAGGREGATION OF REVENUE BY TIMING OF REVENUE RECOGNITION

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

 

SCHEDULE OF DISAGGREGATION OF REVENUE BY TIMING OF REVENUE RECOGNITION

                 
   For the year ended December 31, 2025 
   Cleaning Systems   Dishware Washing Services   Total   Total 
   SGD’000   SGD’000   SGD’000   US$’000 
Timing of revenue recognition:                    
Point in time   12,510    -    12,510    9,728 
Over time   -    7,786    7,786    6,055 
Revenue   12,510    7,786    20,296    15,783 

 

             
   For the year ended December 31, 2024 
   Cleaning
Systems
   Dishware
Washing Services
   Total 
   SGD’000   SGD’000   SGD’000 
Timing of revenue recognition:               
Point in time   11,979    -    11,979 
Over time   -    7,300    7,300 
Revenue   11,979    7,300    19,279 

 

             
   For the year ended December 31, 2023 
   Cleaning
Systems
   Dishware
Washing Services
   Total 
   SGD’000   SGD’000   SGD’000 
Timing of revenue recognition:               
Point in time   10,991    -    10,991 
Over time   -    7,041    7,041 
Revenue   10,991    7,041    18,032 
SCHEDULE OF BREAKDOWN OF NET REVENUES BY SEGMENTS

SCHEDULE OF BREAKDOWN OF NET REVENUES BY SEGMENTS

                 
   For the years ended December 31, 
   2023   2024   2025   2025 
   SGD’000   SGD’000   SGD’000   US$’000 
Net revenues:                    
Sales of cleaning systems and other equipment   10,991    11,979    12,510    9,728 
Provision of centralized dishware washing and general cleaning services   7,041    7,300    7,786    6,055 
Net revenues   18,032    19,279    20,296    15,783 
                     
Cost of revenues:                    
Sales of cleaning systems and other equipment   (7,570)   (7,686)   (7,855)   (6,108)
Provision of centralized dishware washing and general cleaning services   (6,096)   (6,399)   (6,666)   (5,184)
Cost of revenues   (13,666)   (14,085)   (14,521)   (11,292)
                     
Gross profit:                    
Sales of cleaning systems and other equipment   3,421    4,293    4,655    3,620 
Provision of centralized dishware washing and general cleaning services   945    901    1,120    871 
Gross profit   4,366    5,194    5,775    4,491 
                     
Significant expenses:                    
Sales of cleaning systems and other equipment                    
Payroll expense   (1,104)   (2,069)   (1,804)   (1,403)
Other segment items (Note (i))   (657)   (874)   (985)   (766)
Significant expenses   (1,761)   (2,943)   (2,789)   (2,169)
                     
Provision of centralized dishware washing and general cleaning services                    
Payroll expense   (342)   (479)   (437)   (340)
Other segment items (Note (i))   (104)   (130)   (127)   (99)
Provision of centralized dishware washing and general cleaning services   (446)   (609)   (564)   (439)
                     
Provision of expected credit loss   11    (55)   -    - 
Interest income   175    194    136    106 
Interest expense   (511)   (516)   (412)   (320)
Gain on disposal of property, plant and equipment   -    -    4,168    3,241 
Other unallocated expense (Note (ii))   (1,315)   (1,233)   (3,078)   (2,393)
Other (loss) income   (1,640)   (1,610)   814    634 
                     
Net income   519    32    3,236    2,517 

 

   Note
   
   (i) Other segment items include selling and marketing expenses and general and administrative expenses other than payroll expenses.
   (ii) Other unallocated expenses include legal and professional fees, income tax expense, and change in fair value of financial instrument and exchange difference.
SCHEDULE OF DISAGGREGATION OF REVENUE BY GEOGRAPHICAL CUSTOMER LOCATIONS

In the following table, revenue is disaggregated by the geographic locations of customers and by the timing of revenue recognition.

   

                 
   For the year ended December 31, 2025 
   Cleaning Systems   Dishware Washing Services   Total   Total 
   SGD’000   SGD’000   SGD’000   US$’000 
Geographic location:                    
Singapore   813    7,786    8,599    6,687 
Malaysia   9,076    -    9,076    7,058 
Other countries   2,621    -    2,621    2,038 
Revenue   12,510    7,786    20,296    15,783 

 

             
   For the year ended December 31, 2024 
   Cleaning Systems   Dishware Washing Services   Total 
   SGD’000   SGD’000   SGD’000 
Geographic location:               
Singapore   1,424    7,300    8,724 
Malaysia   7,280    -    7,280 
Other countries   3,275    -    3,275 
Revenue   11,979    7,300    19,279 

 

             
   For the year ended December 31, 2023 
   Cleaning Systems   Dishware Washing Services   Total 
   SGD’000   SGD’000   SGD’000 
Geographic location:               
Singapore   6,128    7,041    13,169 
Malaysia   1,018    -    1,018 
Other countries   3,845    -    3,845 
Revenue   10,991    7,041    18,032