| Financial instruments by category |
| 23. |
Financial
instruments by category |
At
the reporting date, the aggregate carrying amounts of financial assets, at FVPL, financial assets measured at amortized cost and financial
liabilities at amortized cost were as follows:
Schedule of financial assets measured at amortized cost and financial liabilities at amortized cost
| | |
| | |
| | |
June 30, | |
| | |
December 31, | | |
December 31, | | |
2025 | |
| | |
2025 | | |
2025 | | |
(Audited) | |
| | |
US$ | | |
S$ | | |
S$ | |
| | |
| | |
| | |
| |
| Financial assets measured
at amortized cost | |
| | | |
| | | |
| | |
| Trade and other receivables | |
| 8,158,454 | | |
| 10,536,972 | | |
| 8,924,312 | |
| Cash and cash equivalents | |
| 1,044,640 | | |
| 1,343,303 | | |
| 3,044,466 | |
| Investments | |
| 78 | | |
| 100 | | |
| - | |
| Amount due from related parties | |
| 1,062,684 | | |
| 1,366,505 | | |
| - | |
| Amount due from third
party | |
| 272,183 | | |
| 350,000 | | |
| - | |
| Total financial assets
measured at amortized cost | |
| 10,538,039 | | |
| 13,596,880 | | |
| 11,968,778 | |
| | |
| | | |
| | | |
| | |
| Financial liabilities measured
at amortized cost | |
| | | |
| | | |
| | |
| Trade and other payables | |
| 2,690,104 | | |
| 3,459,206 | | |
| 6,295,147 | |
| Borrowings | |
| 2,276,603 | | |
| 2,927,484 | | |
| - | |
| Amount due to related parties | |
| 690,384 | | |
| 887,764 | | |
| 1,450,305 | |
| Asset retirement obligation | |
| 11,665 | | |
| 15,000 | | |
| 61,371 | |
| Total financial liabilities
measured at amortized cost | |
| 5,668,756 | | |
| 7,289,454 | | |
| 7,806,823 | |
|