v3.26.3
ACCOUNTS RECEIVABLE, NET (Tables)
6 Months Ended
Jun. 30, 2026
Credit Loss [Abstract]  
SCHEDULE OF ACCOUNTS RECEIVABLES, NET

Accounts receivable, net, consists of the following:

 

   December 31, 2025   June 30, 2026   June 30, 2026 
   SGD’000   SGD’000   USD’000 
Accounts receivable   7,489    10,106    7,810 
Less: allowance for expected credit losses   (78)   (55)   (43)
Accounts receivable, net   7,411    10,051    7,767 
SCHEDULE OF ALLOWANCE FOR DOUBTFUL ACCOUNTS

The movements in the allowance for expected credit losses for the year ended December 31, 2025 and the six-month period ended June 30, 2026 were as follows:

 

   December 31, 2025   June 30, 2026   June 30, 2026 
   SGD’000   SGD’000   USD’000 
Balance at beginning of the year/period   78    78    61 
Reversal   -    (23)   (18)
Balance at end of the year/period   78    55    43