SEGMENT REPORTING (Tables)

6 Months Ended

Jun. 30, 2026

Disclosure of operating segments [abstract]

Schedule of Reportable Segment

The following summary describes the operations of each reportable segment:

*Reportable segments*		*Operations*
IFM services		Encompass cleaning services, property and facility management, and security guard services, delivered as part of a unified service package. Cleaning services include commercial, hospitality, industrial, and disinfection work, while property and facility management covers maintenance, landscaping, administrative support, and compliance functions. Security services include on-site monitoring, safety inspection, and related support.
Manpower outsourcing services		Providing casual workers by comprehensively understanding the corporate customers’ requirements and matching their requirements with qualified casual workers from various kinds of work including, but not limited to, Food & Beverage Crews, Kitchen helper, retail assistant and etc.
Other services		Including web design and development, digital marketing, and rental income from investment properties.

Schedule of Net Profit or Loss

Total revenue for reportable segments equals consolidated revenue for the Group. Segment (loss)/profit is defined as net profit or loss of each operating segment excluding the unallocated overhead cost.

		IFM services				Manpower outsourcing services				Other services				Unallocated				Total
		$				$				$				$				$
June 30, 2026
Segment revenue			16,062,712				15,551,050				1,045,474				-				32,659,236
Cost of revenue			(14,761,197	)			(14,115,616	)			(482,576	)			-				(29,359,389	)
Other income			447,403				94,946				158,432				3,102				703,883
Selling and marketing expenses			(47,038	)			(58,909	)			(29,285	)			(1,017,290	)			(1,152,522	)
General and administrative expenses			(4,274,354	)			(1,298,909	)			(414,705	)			(1,915,001	)			(7,902,969	)
Other expenses			(53,060	)			(53,788	)			(5,517	)			942				(111,423	)
Change in fair value of investment property			-				-				(44,079	)			-				(44,079	)
Net loss on convertible notes designated at FVTPL			-				-				-				(2,617,807	)			(2,617,807	)
Net gain on warrant liabilities			-				-				-				1,726,802				1,726,802
Finance cost			(404,330	)			(136,295	)			14,867				(339,515	)			(865,273	)
Income tax expenses			(40,674	)			(18,581	)			(40,017	)			-				(99,272	)
Segment (loss)/profit			(3,070,538	)			(36,102	)			202,594				(4,158,767	)			(7,062,813	)

June 30, 2025
Segment revenue			14,458,114				9,578,180				1,718,179				-				25,754,473
Cost of revenue			(12,642,786	)			(7,974,014	)			(869,538	)			-				(21,486,338	)
Other income			619,491				99,646				95,320				-				814,457
Selling and marketing expenses			(44,011	)			(102,815	)			(59,380	)			(1,356,071	)			(1,562,277	)
General and administrative expenses			(2,880,204	)			(894,279	)			(612,822	)			(2,719,695	)			(7,107,000	)
Other expenses			(19,964	)			(11,954	)			-				-				(31,918	)
Finance cost			(301,581	)			(57,933	)			(7,038	)			(718	)			(367,270	)
Change in fair value of warrant liability			-				-				-				(24,075	)			(24,075	)
Impairment loss on intangible asset			-				-				(4,063,000	)			-				(4,063,000	)
Income tax expenses			(43,972	)			(58,715	)			(20,351	)			-				(123,038	)
Segment (loss)/profit			(854,913	)			578,116				(3,818,630	)			(4,100,559	)			(8,195,986	)

Schedule of Segment Assets and Liabilities

Segment assets and liabilities

		IFM services				Manpower and outsourcing services				Other services				Unallocated				Total
		$				$				$				$				$
2026 H1
Total assets			12,131,447				13,852,007				11,919,301				118,361				38,021,116
Total liabilities			8,928,440				1,646,536				1,100,218				983,014				12,658,208

2025
Total assets			13,738,045				13,340,845				7,156,405				106,306				34,341,601
Total liabilities			13,944,319				2,398,246				1,307,519				3,081,799				20,731,883