v3.26.1
Loss before tax (Tables)
12 Months Ended
Dec. 31, 2025
Loss Before Tax  
Schedule of loss profit before tax

Loss before tax has been arrived at after charging/(crediting):

 

   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 
Schedule of key management personnel compensation

Included in the above is key management personnel compensation as follows:

 

   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