v3.26.1
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2025
SGD ($)
Dec. 31, 2024
SGD ($)
Dec. 31, 2023
SGD ($)
Income Tax Disclosure [Abstract]        
Income before tax expenses: $ 2,639 $ 3,393,000 $ 282,000 $ 630,000
Income before tax expenses: $ 449 $ 577,000 $ 48,000 $ 107,000
Tax at Singapore statutory income tax rate, percentage 17.00% 17.00% 17.00% 17.00%
Tax effect of non-taxable incomes   $ (909) $ (293) $ (47)
Tax effect of non-taxable incomes, percentage (26.80%) (26.80%) (103.90%) (7.50%)
Income before tax expenses: $ 439 $ 565,000 $ 605,000 $ 39,000
Tax effect of non-deductible expenses, percentage 16.70% 16.70% 214.50% 6.20%
Tax incentives   $ (133) $ (110)
Tax incentives, percentage (3.90%) (3.90%) (38.90%)
Income before tax expenses: $ 45 $ 57,000 $ 12,000
Under provision in prior years, percentage 1.60% 1.60% 1.90%
Income before tax expenses: $ 122 $ 157,000 $ 250,000 $ 111,000
Income tax expense and effective tax rate, percentage 4.60% 4.60% 88.70% 17.60%