| Loss before tax |
Loss
before tax has been arrived at after charging/(crediting):
Schedule of loss profit before
tax
| | |
2025 | | |
2024 | | |
2023 | |
| | |
S$ | | |
S$ | | |
S$ | |
| | |
| | |
| | |
| |
| Amortization of intangible asset | |
| 231,709 | | |
| 231,710 | | |
| 217,124 | |
| Provision for/(reversal of) expected credit loss (“ECL”) | |
| 5,166 | | |
| (2,110 | ) | |
| 26,049 | |
| Bad debt written off | |
| - | | |
| 9,068 | | |
| 227,067 | |
| Depreciation of plant and equipment | |
| 63,557 | | |
| 55,754 | | |
| 207,649 | |
| Employee benefits expense (see below) | |
| 1,372,553 | | |
| 1,303,025 | | |
| 1,665,720 | |
| Exchange loss/(gain) | |
| 222,565 | | |
| 3,754 | | |
| (96,964 | ) |
| Loss on disposal of plant and equipment | |
| - | | |
| 533 | | |
| - | |
| Share-based payment expenses | |
| 2,793,413 | | |
| 3,606,000 | | |
| - | |
| Written-off of plant and equipment | |
| 166 | | |
| 53,295 | | |
| 1,731 | |
| Included in the employee benefits expense are as follows: | |
| | | |
| | | |
| | |
| Salaries, bonuses, and allowances | |
| 1,219,073 | | |
| 1,148,061 | | |
| 1,471,162 | |
| Employer’s contribution to defined contributions plans | |
| 115,862 | | |
| 118,555 | | |
| 106,688 | |
| Skills development levy | |
| - | | |
| 1,580 | | |
| 2,035 | |
Included
in the above is key management personnel compensation as follows:
Schedule
of key management personnel compensation
| | |
2025 | | |
2024 | | |
2023 | |
| | |
S$ | | |
S$ | | |
S$ | |
| | |
| | |
| | |
| |
| Salaries, bonuses, and allowances | |
| 380,467 | | |
| 264,000 | | |
| 264,000 | |
| Employer’s contribution to defined contributions plans | |
| 34,521 | | |
| 27,744 | | |
| 24,888 | |
| | |
| | | |
| | | |
| | |
| Total | |
| 414,988 | | |
| 291,744 | | |
| 288,888 | |
BELIVE
HOLDINGS AND ITS SUBSIDIARIES
NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS
For
the financial year ended December 31, 2025, 2024 and 2023
(in
Singapore Dollars)
|