v3.26.1
Schedule of loss profit before tax (Details) - SGD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Loss Before Tax      
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
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