Leases (Tables)

6 Months Ended

Jun. 30, 2026

Leases [Abstract]

Schedule of Finance and Operating Leases

The following table shows finance lease liabilities and the associated financial statement line items:

		As of				As of June 30,
		December 31, 2025				2026 (Unaudited)				2026 (Unaudited)
		S$				S$				$
Liabilities
Finance lease liabilities – current			42,062				32,610				25,199
Finance lease liabilities – non-current			38,415				24,457				18,899
Total			80,477				57,067				44,098

As of December 31, 2025 and June 30, 2026, “Right-of-use assets, net” consisted of the following:

		As of				As of June 30,
		December 31, 2025				2026 (Unaudited)				2026 (Unaudited)
		S$				S$				$
Motor vehicles under hire purchase			183,073				183,073				141,468
Leased office equipment			71,434				71,434				55,200
Less: Accumulated amortization			(179,116	)			(200,932	)			(155,269	)
Right-of-use assets (finance lease), net			75,391				53,575				41,399

Information related to finance lease activities during the periods are as follows:

		For the six months ended June 30,
		2025 (Unaudited)				2026 (Unaudited)				2026 (Unaudited)
		S$				S$				$
Finance lease expenses
Amortization			21,817				21,817				16,859
Interest of financing lease liabilities			2,862				1,676				1,295

The following table shows the weighted-average lease terms and discount rates for finance leases:

		As of December 31, 2025				As of June 30, 2026 (Unaudited)
Weighted average remaining lease term (Years)
Finance leases			2.07				1.75

Weighted average discount rate (%)
Finance leases			5.13				5.04

The following table shows operating lease liabilities and the associated financial statement line items:

		As of				As of June 30,
		December 31, 2025				2026 (Unaudited)				2026 (Unaudited)
		S$				S$				$
Liabilities
Operating lease liabilities – current			328,848				281,702				217,682
Operating lease liabilities – non-current			69,156				44,334				34,259
Total			398,004				326,036				251,941

As of December 31, 2025 and June 30, 2026, “Right-of-use assets, net” consisted of the following:

		As of				As of June 30,
		December 31, 2025				2026 (Unaudited)				2026 (Unaudited)
		S$				S$				$
Leasehold buildings			1,181,216				1,204,495				930,759
Less: Accumulated amortization			(773,472	)			(868,459	)			(671,091	)
Right-of-use assets (operating lease), net			407,744				336,036				259,668

Information related to operating lease activities during the periods are as follows:

		For the six months ended June 30,
		2025 (Unaudited)				2026 (Unaudited)				2026 (Unaudited)
		S$				S$				$
Operating lease expenses
Amortization			96,285				187,680				145,028
Interest of operating lease liabilities			3,630				7,445				5,753

The following table shows the weighted-average lease terms and discount rates for operating leases:

		As of				As of June 30,
		December 31, 2025				2026 (Unaudited)
Weighted average remaining lease term (Years)
Operating leases			1.17				1.08

Weighted average discount rate (%)
Operating leases			4.59				4.37

Schedule of Future Finance Lease Payments

Future finance lease payments as of June 30, 2026 (unaudited) are detailed as follows:

For the year ending June 30,		S$				$
2027			34,454				26,624
2028			23,643				18,270
2029 and thereafter			1,300				1,005
Total future lease payment			59,397				45,898
Less: Imputed interest			(2,330	)			(1,800	)
Present value of finance lease liabilities			57,067				44,098
Less: Current portion			(32,610	)			(25,199	)
Long-term portion of finance lease liabilities			24,457				18,899

Schedule of Future Operating Lease Payments

Future operating lease payments as of June 30, 2026 are detailed as follows:

For the year ending June 30,		S$				$
2027			288,145				222,661
2028 and thereafter			45,000				34,773
Total future lease payment			333,145				257,434
Less: Imputed interest			(7,109	)			(5,493	)
Present value of operating lease liabilities			326,036				251,941
Less: Current portion			(281,702	)			(217,682	)
Long-term portion of operating lease liabilities			44,334				34,259