| Schedule of profit before tax |
Loss
before tax has been arrived at after charging:
Schedule
of profit before tax
| | |
2026 | | |
2026 | | |
2025 | |
| | |
US$ | | |
S$ | | |
S$ | |
| | |
| | |
| | |
| |
| Marketing and advertisement | |
| 389,106 | | |
| 499,467 | | |
| 611,733 | |
| Legal and professional fees | |
| 355,550 | | |
| 456,394 | | |
| 243,433 | |
| Insurance | |
| 218,903 | | |
| 280,990 | | |
| 342,394 | |
| Transportation | |
| 46,580 | | |
| 59,791 | | |
| 44,248 | |
| Bad debts written off | |
| 134 | | |
| 172 | | |
| 602,264 | |
| Fine and penalty | |
| 3,572 | | |
| 4,585 | | |
| - | |
| Provision for expected credit losses | |
| 6,307,318 | | |
| 8,096,250 | | |
| 277,101 | |
| Short term lease expenses | |
| 5,191 | | |
| 6,663 | | |
| 141,075 | |
| Depreciation of property and equipment | |
| 273,187 | | |
| 350,671 | | |
| 107,659 | |
| Amortisation of right-of-use assets | |
| 2,761,485 | | |
| 3,544,719 | | |
| 1,073,469 | |
| Recruitment | |
| 386 | | |
| 495 | | |
| 2,309 | |
| Membership and subscription | |
| 48,718 | | |
| 62,536 | | |
| 20,614 | |
| Telephone | |
| 39,372 | | |
| 50,539 | | |
| 41,806 | |
| Employee benefit expenses | |
| | | |
| | | |
| | |
| - Director’s salaries and bonuses | |
| 332,212 | | |
| 426,437 | | |
| 333,000 | |
| - Director’s CPF | |
| 25,893 | | |
| 33,237 | | |
| 30,226 | |
| - Employees’ salaries and bonus | |
| 6,020,570 | | |
| 7,728,171 | | |
| 5,076,048 | |
| - Employees’ CPF | |
| 517,846 | | |
| 664,722 | | |
| 470,765 | |
| - Other staff expenses | |
| 298,961 | | |
| 383,755 | | |
| 487,894 | |
|