v3.26.3
Segmental reporting (Tables)
 6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
Schedule of Information by segments

The following tables present summary information by segment for the six months ended June 30, 2025 and 2026, respectively:

 

   Robots   Software services rendered   Others   Total 
   For the six months ended June 30, 2025 
   Robots  

Software

services

rendered

   Others   Total 
   S$   S$   S$   S$ 
                 
Revenue   2,374,119    1,110,842    -    3,484,961 
Cost of revenues   (1,378,696)   (480,680)   -    (1,859,376)
Gross profit   995,423    630,162    -    1,625,585 
Operating expenses:                    
General and administrative expenses   (416,539)   (1,971,943)   (798,920)   (3,187,402)
Total operating expenses   (416,539)   (1,971,943)   (798,920)   (3,187,402)
Income (loss) from operations   578,884    (1,341,781)   (798,920)   (1,561,817)

 

 

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO UNAUDITED INTERIM CONDENSED CONSOLIDATED

FINANCIAL STATEMENTS

 

15 Segmental reporting (cont’d)

 

   Robots   Software services rendered   Others   Total 
   For the six months ended June 30, 2025 
   Robots   Software services rendered   Others   Total 
   S$   S$   S$   S$ 
                 
Other income (loss), net:                    
Other income   206,676    14,059    -    220,735 
Interest expense   -    (218,900)   (5,000)   (223,900)
Other expense   78,884    (40,646)   (43,357)   (5,119)
                     
Total other income (loss)   285,560    (245,487)   (48,357)   (8,284)
                     
Income (Loss) before tax expense   864,444    (1,587,268)   (847,277)   (1,570,101)
Income tax expense   -    -    -    - 
Net income (loss)   864,444    (1,587,268)   (847,277)   (1,570,101)

 

   Robots   Software services rendered   Others   Total 
   For the six months ended June 30, 2026 
   Robots   Software services rendered   Others   Total 
   S$   S$   S$   S$ 
                 
Revenue   4,127,904    947,964    -    5,075,868 
Cost of revenues   (2,310,929)   (600,807)   -    (2,911,736)
                     
Gross profit   1,816,975    347,157    -    2,164,132 
                     
Operating expenses:                    
General and administrative expenses   (126,998)   (3,477,126)   (1,632,801)   (5,236,925)
                     
Total operating expenses   (126,998)   (3,477,126)   (1,632,801)   (5,236,925)
                     
Income (loss) from operations   1,689,977    (3,129,969)   (1,632,801)   (3,072,793)
                     
Other income (loss), net:                    
Other income   -    1,341,001    -    1,341,001 
Interest expense   -    (251,605)   (60,995)   (312,600)
Other expense   (15,412)   (13,068)   3,860    (24,620)
                     
Total other (loss) income   (15,412)   1,076,328    (57,135)   1,003,781 
                     
Income (loss) before tax expense   1,674,565    (2,053,641)   (1,689,936)   (2,069,012)
Income tax expense   -    -    -    - 
                     
Net income (loss)   1,674,565    (2,053,641)   (1,689,936)   (2,069,012)
Schedule of disaggregated by the timing of revenue recognition

In the following table, revenue is disaggregated by the timing of revenue recognition.

 

   Robots   Facilities Management Software   Total 
   For the six months ended June 30, 2025 
   Robots   Facilities Management Software   Total 
   S$   S$   S$ 
Point in time   1,678,119    730,629    2,408,748 
Over time   696,000    380,213    1,076,213 

 

   Robots   Facilities Management Software   Total 
   For the six months ended June 30, 2026 
   Robots   Facilities Management Software   Total 
   S$   S$   S$ 
Point in time   3,643,134    447,172    4,090,306 
Over time   484,770    500,792    985,562