v3.26.1
Income taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of significant components of the provision for income taxes

Significant components of the provision for income taxes are as follows:

 

    Years Ended December 31,  
   2023   2024   2025   2025 
   S$   S$   S$   US$ 
Income tax expense is comprised of the following:                    
Current   -    -    -    - 
Deferred   -    -    -    - 
Total income tax expenses   -    -    -    - 
Schedule of reconciliation between of the statutory tax rate to the effective tax rate

A reconciliation between of the statutory tax rate to the effective tax rate are as follows:

 

                     
   Years Ended December 31, 
   2023   2024   2025   2025 
   S$   S$   S$   US$ 
Loss before tax   (1,085,767)   (1,508,604)   (4,610,098)   (3,583,999)
                     
Statutory tax rate   (16.7)%   (16.7)%   (17.0)%   (17.0)%
Reconciling items:                    
Non-deductible expenses   0.7%   0.5%   0.4%   0.4%
Income not subject to tax   (0.8)%   (1.9)%   (2.7)%   (2.7)%
Deferred tax assets on temporary differences not recognized   16.8%   18.1%   19.3%   19.3%
Effective tax rate   -    -    -    - 
Schedule of deferred tax

Significant components of deferred tax were as follows:

 

   2024   2025   2025 
   As of December 31, 
   2024   2025   2025 
   S$   S$   US$ 
             
Net operating loss carried forward   4,561,053    9,234,500    7,179,118 
Deferred tax assets, gross   753,680    1,018,217    791,586 
Valuation allowance   (753,680)   (1,018,217)   (791,586)
Deferred tax assets, net of valuation allowance   -    -    -