v3.26.1
Income taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of provision for income taxes

Significant components of the provision for income taxes are as follows:

 

         2025 
   Year Ended December 31, 
   2024   2025   2025 
   S$   S$   US$ 
Income tax expense is comprised of the following:               
Current   8,304    99,005    76,993 
Deferred   161,000    17,895    13,916 
                
Total income tax expenses   169,304    116,900    90,909 
Schedule of reconciliation between the statutory tax rate to the effective tax rate

A reconciliation between of the statutory tax rate to the effective tax rate are as follows:

 

         2025 
   Year Ended December 31, 
   2024   2025   2025 
   S$   S$   US$ 
Loss before tax   (8,478,295)   (4,354,334)   (3,386,215)
                
Singapore income tax rate   (17.0)%   (17.0)%   (17.0)%
Reconciling items:               
Non-deductible expenses   0.5%   0.4%   0.4%
Income not subject to tax   0.0%   (11.3)%   (11.3)%
Effect on different tax rate in different countries   12.4%   18.0%   18.0%
Under provision of current taxation in respect of prior year   0.1%   0%   0%
Others   6.0%   7.2%   7.2%
                
Effective tax rate   2.0%   2.7%   2.7%
Schedule of components of deferred tax

Significant components of deferred tax were as follows:

  

            2025    
    As of December, 31  
    2024     2025     2025    
    S$     S$     US$  
                   
Net operating loss carried forward     -       -       -  
                         
Deferred tax assets, gross     -       -       -  
Valuation allowance     -       -       -  
                         
Deferred tax assets, net of valuation allowance     -       -       -