CONCENTRATIONS AND RISKS (Tables)

12 Months Ended

Dec. 31, 2025

Risks and Uncertainties [Abstract]

SCHEDULE OF CONCENTRATION RISK BY RISK FACTOR

The following table sets forth a summary of single customers who represent 10% or more of the Company’s total revenue:

		For the financial years ended December 31,
		2023				2024				2025				2025
		SGD’000				SGD’000				SGD’000				US$’000
Amount of the Company’s revenue
Customer A			-	*			7,795				9,497				7,385
Customer B			3,495				2,652				-	*			-	*
Customer C			4,372				-	*			-	*			-	*

*

Revenue from relevant customer was less than 10% of the Company’s total revenue for the year.

The following table sets forth a summary of single customers who represent 10% or more of the Company’s total accounts receivable:

		As of December 31,
		2024				2025				2025
		SGD’000				SGD’000				US$’000
Amount of the Company’s accounts receivable
Customer A			1,592				4,995				3,884
Customer B			573				-	**			-	**
Customer C			762				-	**			-	**

**

Account receivable from relevant customer was less than 10% of the Company’s total accounts receivable for the year.

The following table sets forth a summary of suppliers who represent 10% or more of the Company’s total purchases:

		For the financial years ended December 31,
		2023				2024				2025				2025
		SGD’000				SGD’000				SGD’000				US$’000
Amount of the Company’s purchase
Supplier A			1,574				1,642				2,002				1,557
Supplier B			1,172				-	#			-	#			-	#
Supplier C			1,103				1,266				-	#			-	#

#

Purchase from relevant supplier was less than 10% of the Company’s total revenue for the year.

The following table sets forth a summary of suppliers who represent 10% or more of the Company’s total accounts payable:

		As of December 31,
		2024				2025				2025
		SGD’000				SGD’000				US$’000
Amount of the Company’s accounts payable
Supplier A			-	##			165				128
Supplier C			117				226				176
Supplier D			80				-	##			-	##

##

Account payable from relevant supplier was less than 10% of the Company’s total accounts payable for the year.

SCHEDULE OF DERIVATIVE FINANCIAL INSTRUMENTS

The following table sets out the derivative financial instruments as at the end of the reporting period:

		SGD’000				SGD’000
		As of December 31,
		2024				2025
		SGD’000				SGD’000

Interest rate swap			4,417				3,417

		USD’000				USD’000
		As of December 31,
		2024				2025
		US$’000				US$’000

Foreign exchange option			500				200