| Schedule of financial assets measured at amortized cost and financial liabilities at amortized cost |
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 | |
|
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, 2025 | | |
June 30, 2025 | | |
June 30, 2024 | |
| | |
US$ | | |
S$ | | |
S$ | |
| | |
| | |
| | |
| |
| Financial assets measured at amortized cost | |
| | | |
| | | |
| | |
| Trade and other receivables | |
| 7,016,520 | | |
| 8,924,312 | | |
| 1,763,412 | |
| Cash and cash equivalents | |
| 2,393,636 | | |
| 3,044,466 | | |
| 1,951,053 | |
| Amount due from related parties | |
| - | | |
| - | | |
| 10,557,240 | |
| Total financial assets measured at amortized cost | |
| 9,410,156 | | |
| 11,968,778 | | |
| 14,271,705 | |
| | |
| | | |
| | | |
| | |
| Financial liabilities measured at amortized cost | |
| | | |
| | | |
| | |
| Trade and other payables | |
| 4,949,404 | | |
| 6,295,147 | | |
| 2,184,619 | |
| Amount due to related parties | |
| 1,140,266 | | |
| 1,450,305 | | |
| 1,311,390 | |
| Amount due to a former director | |
| - | | |
| - | | |
| 111,459 | |
| Borrowings | |
| 48,251 | | |
| 61,371 | | |
| 4,261,290 | |
| Total financial liabilities measured at amortized cost | |
| 6,137,921 | | |
| 7,806,823 | | |
| 7,868,758 | |
|