v3.26.1
RELATED PARTIES BALANCES AND TRANSACTIONS (Tables)
12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
SCHEDULE OF DUE FROM/TO RELATED PARTIES, NET

The amount due from/to related parties, consisted of the following:

 

   2025   2024 
   As of December 31, 
   2025   2024 
   $’000   $’000 
         
Amount due from related parties:          
Non-current amount:          
- Soon Aik Global Pte Ltd(3)   1,274    1,295 
           
Current amount:          
- EU Group Pte Ltd(1)   194    29 
- Fleetzone Autoparts (M) Sdn Bhd(3)   212    - 
- Oceania Power & Solutions Pty Ltd(2)   -    2 
- Kiwami Corporation(2)   1    - 
- Branded Filters Pty Ltd(2)   -    - 
- Soon Aik Global Pte Ltd(3)   1,673    1,395 
           
Amount due from related parties   3,354    2,721 
           
Amount due to related parties:          
- EU Group Pte Ltd(1)   (455)   (125)
- PT Heavy Machindo Diesel(2)   -    (1)
- N-United Pte Ltd(2)   (1,400)   (1,226)
- Soon Aik Global Pte Ltd(3)   (3,246)   (4,418)
- Jurong Barrels & Drums Industries Pte Ltd(1)   (1)   - 
- Auto Saver Pte Ltd(3)   (110)   (133)
- Fleetzone Autoparts (M) Sdn Bhd(3)   (208)   (235)
- Director(4)   (47)   (739)
           
Amount due to related parties   (5,467)   (6,877)

 

The related parties are controlled by the common directors of the Company as follows:

 

(1) Jimmy Neo owns a 50.0% equity stake in EU Holdings Pte Ltd, which in turn is the parent entity of EU Group Pte Ltd and Jurong Barrels & Drums Industries Pte Ltd.
(2) CE Neo is the sole owner of Soon Aik Holdings Pte Ltd (“SA Holdings”) and N-United Pte Ltd (“N-United”). SA Holdings is the parent entity of Spare-Parts Zone (Australia) Pty Ltd. Branded Filters Pty Ltd, and an associated entity with Oceania Power & Solutions Pty Ltd. in Australia. N-United is the parent entity of PT Heavy Machindo Diesel in Indonesia and Kiwami Corporation in Japan
(3) Soon Aik, the parent entity of the Company and is also the parent entity of Auto Saver Pte Ltd and Fleetzone Autoparts (M) Sdn Bhd.
(4) Jimmy Neo is the executive director and chief executive office of the Company, and owns a 25.0% equity stake in the controlling shareholder, Soon Aik Global Pte. Ltd.
SCHEDULE OF TRANSACTIONS WITH RELATED PARTIES

 

   2025   2024   2023 
   Financial Years Ended December 31, 
   2025   2024   2023 
Nature of transactions  $’000   $’000   $’000 
             
Sale of products               
- Spare-Parts Zone (Australia) Pty Ltd(2)   764    554    289 
- Branded Filters Pty Ltd(2)    474    658    633 
- Jurong Barrels & Drums Industries Pte Ltd(1)   7    -    - 
- Auto Saver Pte Ltd(3)    236    231    243 
- PT Heavy Machindo Diesel(2)    702    644    882 
- Oceania Power & Solutions Pty Ltd(2)   75    69    179 
- Soon Aik Global Pte Ltd(3)    1    -    - 
               
Sundry income               
- Spare-Parts Zone (Australia) Pty Ltd(2)   -    -    - 
- Branded Filters Pty Ltd(2)   17    -    - 
- Auto Saver Pte Ltd(3)    -    -    4 
- Oceania Power & Solutions Pty Ltd(2)   6    25    25 
- PT Heavy Machindo Diesel(2)    5    -    - 
- Soon Aik Global Pte Ltd(3)   -    -    - 
               
Purchases               
- Branded Filters Pty Ltd(2)    176    99    490 
- PT Heavy Machindo Diesel(2)    1,399    1,334    1,293 
- Oceania Power & Solutions Pty Ltd(2)   257    62    176 
- Jurong Barrels & Drums Industries Pte Ltd(1)   -    -    1 
- Auto Saver Pte Ltd(3)    1    -    - 
- Kiwami Corporation(2)    23    -    - 
               
Expenses               
- EU Group Pte Ltd(1)    559    549    545 
- Branded Filters Pty Ltd(2)    -    -    8 
- Oceania Power & Solutions Pty Ltd(2)   -    -    2 
- Jurong Barrels & Drums Industries Pte Ltd(1)   1    -    - 
- Soon Aik Global Pte Ltd(3)    181    150    172 
- Auto Saver Pte Ltd(3)    243    310    332 
- Fleetzone Autoparts (M) Sdn Bhd(3)   28    28    22 
- PT Heavy Machindo Diesel(2)   -    -    - 
- Kiwami Corporation(2)   -    -    - 
- N-United Pte Ltd(2)   43    12    - 

 

The related parties are controlled by the common directors of the Company as follows:

 

(1) Jimmy Neo owns a 50.0% equity stake in EU Holdings Pte Ltd, which in turn is the parent entity of EU Group Pte Ltd and Jurong Barrels & Drums Industries Pte Ltd.
(2) CE Neo is the sole owner of Soon Aik Holdings Pte Ltd (“SA Holdings”) and N-United Pte Ltd (“N-United”). SA Holdings is the parent entity of Spare-Parts Zone (Australia) Pty Ltd. Branded Filters Pty Ltd, and an associated entity with Oceania Power & Solutions Pty Ltd. in Australia. N-United is the parent entity of PT Heavy Machindo Diesel in Indonesia and Kiwami Corporation in Japan
(3) Soon Aik, the parent entity of the Company and is also the parent entity of Auto Saver Pte Ltd and Fleetzone Autoparts (M) Sdn Bhd.