v3.26.3
Other Payables and Accruals
 6 Months Ended
Jun. 30, 2026
Other Payables and Accruals [Abstract]  
OTHER PAYABLES AND ACCRUALS

Note 11 — OTHER PAYABLES AND ACCRUALS

 

The components of other payables and accruals are as follows:

 

    As of     As of June 30,  
    December 31,
2025		     2026 (Unaudited)     2026 (Unaudited)  
    S$     S$     $  
Accrued expenses     127,981       51,455       39,762  
Other payables     283,276       359,936       278,136  
GST payable, net     83,815       34,791       26,884  
Other payables and accruals     495,072       446,182       344,782  

 

Accrued expenses mainly consisted of staff expenses and professional service fees and costs incurred for operating activities which are yet to bill. Other payables included the provision for legal claims amounting to S$200,000 and S$50,000 ($38,637) as of December 31, 2025 and June 30, 2026 respectively. For more information see “Note 18 — Commitments and Contingencies”.