v3.26.3
Income tax (Tables)
6 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
Schedule of income tax provision

The Company’s subsidiaries are governed by the income tax laws in Singapore. The tax on the Company’s loss before tax differs from theoretical amount that would arise using the Singapore standard rate of income tax as follows:

  

   2025   2026   2026 
   For six months ended June 30, 
   2025   2026   2026 
   S$   S$   US$ 
Tax expense attributable to loss is made up of:            
Current income tax   -    -    - 
    -    -    - 
                
Loss before tax   (1,570,101)   (2,069,012)   (1,598,805)
                
Tax calculated at tax rate @17% (2025: 17%)   (266,917)   (351,733)   (271,797)
Effects of:               
- Effect of tax rates in foreign jurisdiction   142,115    282,569    218,352 
- Tax effect on expense not deductible for tax purposes   80,940    105,912    81,843 
- Income not subject to tax   (340)   (336,138)   (259,747)
- Change in valuation allowance on deferred tax assets   51,660    320,664    247,788 
- Others   (7,458)   (21,274)   (16,439)
Tax charge   -    -    -