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20-F false true 2025-12-31 --12-31 2025 false false 001-42189 Orangekloud Technology Inc. E9 70 Bendemeer Road #04-04 Luzerne Singapore SG 339940 Goh Kian Hwa +65 6317 2050 alex.goh@msc-consulting.com.sg 70 Bendemeer Road #04-04 Luzerne Singapore SG 339940 Class A ordinary shares, par value US$0.004 ORKT NASDAQ 5839770 No No Yes Yes Non-accelerated Filer true false false false U.S. GAAP false true The Company recognizes the importance of assessing,<span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90A_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250101__20251231_zTo6UDu9Dov7"> identifying and managing material risks associated with cybersecurity threats. These risks include, among other things: operational risks, intellectual property theft, fraud, extortion, harm to employees or customers and violation of data privacy and security laws. We maintain various cybersecurity measures and protocols to safeguard our systems and data and continuously monitor and assess potential threats to pre-emptively address any emerging cyber risks. We have implemented various processes for assessing, identifying, and managing material risks from cybersecurity threats, which are integrated into our overall risk management framework. These processes include access controls to organizational systems, data encryption, and security awareness campaigns, and are designed to systematically evaluate potential vulnerabilities and cybersecurity threats and minimize their potential impact on our organization’s operations, assets, and stakeholders. Our cybersecurity risk management processes share common methodologies, reporting channels and governance processes with our broader risk management processes. By embedding cybersecurity risk management into and aligning it with our broader risk management processes, we aim to ensure a comprehensive and proactive approach to safeguarding our assets and operations. We engage <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90B_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250101__20251231_zoo0ec8IEv35">third-party consultants and specialists to enhance the effectiveness of our cybersecurity processes, augment our internal capabilities, validate our controls, and stay abreast of evolving cybersecurity risks and best practices. For the year ended December 31, 2025, we did not detect any cybersecurity <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_902_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_zCowY1pwU6F1">incidents that have materially affected or are reasonably likely to materially affect us, including our business strategy, results of operations, or financial condition. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskBoardOfDirectorsOversightTextBlock_c20250101__20251231_z3HhuDoaLlqk">Responsibility for overseeing cybersecurity risks is integrated into our management team, which includes our directors and chief financial officer. We also utilize third-party service providers who are responsible for monitoring, detecting and assessing cybersecurity risks and incidents. These third-party service providers are also used for certain IT-related services, where appropriate, to assess, test or otherwise assist with aspects of our security controls. Accordingly, we also implement processes to oversee and identify material cybersecurity risks associated with our utilization of third-party service providers on whom we have a material dependency. Our third-party service providers currently comprise IT professionals with expertise in risk management, cybersecurity, and information technology. These individuals have, and any future individuals are expected to have credentials relevant to their role, which includes prior experience working in similar roles and formal education. The third-party service providers are also expected to keep abreast of cybersecurity best practices and procedures. The third-party service providers are responsible for assessing, identifying and mitigating material cybersecurity risks, including at a strategic level, monitoring for, defending against and remediating cybersecurity incidents and implementing and making improvements to our overall cybersecurity strategy. As we do not have a dedicated <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbF_c20250101__20251231_zirhV0E7fq1f">board committee solely focused on cybersecurity, our full board oversees the implementation of our cybersecurity strategy, as well as cybersecurity risks, with the aim of protecting our interests and assets. Our cybersecurity strategy was developed by our management team, the third-party service providers and approved by our management. The board receives reports from our third-party service providers should any irregularities relating to cybersecurity be noted. true true false Responsibility for overseeing cybersecurity risks is integrated into our management team, which includes our directors and chief financial officer. We also utilize third-party service providers who are responsible for monitoring, detecting and assessing cybersecurity risks and incidents. These third-party service providers are also used for certain IT-related services, where appropriate, to assess, test or otherwise assist with aspects of our security controls. Accordingly, we also implement processes to oversee and identify material cybersecurity risks associated with our utilization of third-party service providers on whom we have a material dependency. false 6907 2485 We have audited the accompanying consolidated balance sheets of OrangeKloud Technology Inc. and its subsidiaries (the “Company”) as of December 31, 2025 and 2024, and the related consolidated statements of operations and comprehensive loss, changes in shareholders’ equity and cash flows for the years ended December 31, 2025 and 2024, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024, and the results of its operations and its cash flows for the years ended December 31, 2025 and 2024, in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Enrome LLP Singapore Simon & Edward, LLP Rowland Heights, California

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<p id="xdx_807_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_z8C0djI8DpW5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt; width: 0.25in">1</td> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt">Organization and business overview</td></tr> </table> Orangekloud Technology Inc. is an investment holding company incorporated on May 12, 2023 under the laws of the Cayman Islands. The Company through its subsidiaries provides IT consultancy services and distribution of related products and services. The Company and its subsidiaries are collectively referred to as the “Company”. The Company disrupts traditional enterprise application development, in particular for SMEs (i.e.: entities with an employment size of not more than 200 or with annual sales turnover of not more than $100 million), with integrated Agile and DevOps practices for mobile developers to build cross platform mobile application, faster, smarter and in a secure manner with a No-Code RMAD, adopting a PaaS model. The Company also offers ERPs predominately in Singapore. With the RMAD platform, eMOBIQ®, organizations can rapidly and easily design, build and implement powerful, enterprise-grade custom applications with little or no coding required. The customers, in particular, the food manufacturing and food service industry, precision engineering, construction, retail, energy, and warehouse management sectors, have used applications built on the No-Code platform to including but not limited to launch new business lines, digitalize business processes and customer interfaces, and thus, providing an overall digital transformation within their respective business. With the platform, decision makers can reimagine their products, services, processes and customer interactions by removing much of the complexity and many of the challenges associated with traditional approaches to software development. In implementing the eMOBIQ® platform for customer SMEs, the Company also complements this service with the digital transformation advisory and solutions to customers in developing their Digital Transformation Roadmap and ultimately implementing such software application solutions. The Company also provides custom mobile application solutions based on customers’ needs, which the Company builds through the eMOBIQ® platform, allowing for rapid deployment. Such customers typically subscribe to an eMOBIQ® user license to continue their operation of their custom eMOBIQ® mobile applications. Outside developers may also subscribe to an eMOBIQ® developer license through a subscription model, in order to custom build their own mobile solution applications, or to develop custom mobile application solutions for their own customers (“End-Users”). In such cases, these End-Users will also require an eMOBIQ® user license in order to operate the custom mobile applications built on the eMOBIQ® platform. Reorganization The Company is headquartered in Singapore. A reorganization of the Company’s legal structure (the “Reorganization”) was completed on October 4, 2023. The Reorganization involved the transfer of <span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20241004__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MSCConsultingSPteLtdMember_zrEyUQyc0QBg" title="Ownership percentage">100% of the equity interests in MSC Consulting (S) Pte Ltd and its wholly owned subsidiaries from its original shareholders to Orangekloud Technology Inc. Consequently, Orangekloud Technology Inc. became the ultimate holding company of all the entities mentioned above. The Reorganization has been accounted for as a recapitalization among entities under common control since the same controlling shareholders controlled all these entities before and after the Reorganization. The consolidation of the Company and its subsidiaries has been accounted for at historical cost and prepared on the basis as if the aforementioned transactions had become effective as of the beginning of the first period presented in the accompanying consolidated financial statements. Results of operations for the periods presented comprise those of the previously separate entities combined from the beginning of the period to the end of the period eliminating the effects of intra-entity transactions. Initial public offering On July 24, 2024, the Company entered into an underwriting agreement with Maxim Group LLC as underwriter named thereof, in connection with its initial public offering (the “IPO”) of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240724__20240724__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MaximGroupLLCMember_zMvT7NXGzoQ9" title="Ordinary shares issued">2,750,000 Class A ordinary shares, par value US$<span id="xdx_909_eus-gaap--CommonStockParOrStatedValuePerShare_iI_uUSDPShares_c20240724__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MaximGroupLLCMember_zBeY0lttvlA4" title="Ordinary shares, par value">0.001 per share at a price of $<span id="xdx_90B_eus-gaap--SaleOfStockPricePerShare_iI_c20240724__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MaximGroupLLCMember_zwENQpA3bz7" title="Share price per share">4.75 per share. On July 30, 2024, Maxim Group LLC notified the Company of their decision to further exercise the over-allotment option to purchase an additional <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240730__20240730__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MaximGroupLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zZZypytKsLO" title="Ordinary shares">409,000 Class A ordinary shares of the Company, par value US$<span id="xdx_90D_eus-gaap--CommonStockParOrStatedValuePerShare_iI_uUSDPShares_c20240730__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MaximGroupLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zSXGXQjBN24a" title="Ordinary shares, par value">0.001 each, at a price of $<span id="xdx_900_eus-gaap--SharesIssuedPricePerShare_iI_c20240730__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MaximGroupLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zf4JI9buPDg" title="Price per share">4.75 per share. The closing for the sale of the Over-allotment Shares took place on August 1, 2024. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">1</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Organization and business overview (continued)</td></tr> </table> <p id="xdx_892_esrt--ScheduleOfCondensedFinancialStatementsTableTextBlock_zzTRUkhYQVk1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">The consolidated financial statements of the Company include the following entities: Schedule of consolidated financial statements <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date of incorporation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Percentage of direct or indirect interests</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Place of incorporation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal activities</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left; text-indent: 0pt; padding-left: 0pt">Orangekloud Technology Inc.</td><td style="width: 2%"> </td> <td style="width: 14%; text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_902_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudTechnologyIncMember_zZIlafVffsLi" title="Date of incorporation">12 May 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudTechnologyIncMember_zrTJEPOtpxSl" title="Percentage of direct or indirect interests">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 14%; text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_906_ecustom--PlaceOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudTechnologyIncMember_zUW9945WrMI2" title="Place of incorporation">Cayman Island</td><td style="width: 2%"> </td> <td style="width: 14%; text-align: left; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90D_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudTechnologyIncMember_z8z1Phxxwo7c" title="Principal activities">Investment holding</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Enterprise Software Investment Inc.</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90B_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EnterpriseSoftwareInvestmentIncMember_zJFCfwfZrjud" title="Date of incorporation">12 May 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EnterpriseSoftwareInvestmentIncMember_z6AX8ZMfcKc" title="Percentage of direct or indirect interests">100</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90A_ecustom--PlaceOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EnterpriseSoftwareInvestmentIncMember_z9swjIeA0Fgh" title="Place of incorporation">British Virgin Islands</td><td> </td> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EnterpriseSoftwareInvestmentIncMember_znvgAdA4x6Gl" title="Principal activities">Investment holding</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">MSC Consulting (S) Pte. Ltd. </td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90A_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MSCConsultingSPteLtdMember_zegkkG0fhIcc" title="Date of incorporation">16 June 2003</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MSCConsultingSPteLtdMember_zt1AovOFa5Tg" title="Percentage of direct or indirect interests">100</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_903_ecustom--PlaceOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MSCConsultingSPteLtdMember_zOGCEOLIUMj" title="Place of incorporation">Singapore</td><td> </td> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt"><span id="xdx_903_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MSCConsultingSPteLtdMember_zDMIc3SvJOk8" title="Principal activities">Information technology consultancy</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Orangekloud Pte. Ltd.</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_902_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudPteLtdMember_z7bg6pLjGHr4" title="Date of incorporation">8 August 2015</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudPteLtdMember_zGqR91TnveEf" title="Percentage of direct or indirect interests">100</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90D_ecustom--PlaceOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudPteLtdMember_zE1DM4Lbm4R7" title="Place of incorporation">Singapore</td><td> </td> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt"><span id="xdx_905_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudPteLtdMember_z3GzNwkgudrj" title="Principal activities">Software provider</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Orangekloud Investments Pte. Ltd.</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_909_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudInvestmentsPteLtdMember_zsWj9W5Mwp3i" title="Date of incorporation">8 November 2018</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudInvestmentsPteLtdMember_zw4KpkyMrQj4" title="Percentage of direct or indirect interests">100</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90D_ecustom--PlaceOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudInvestmentsPteLtdMember_z37NS1VnDAYa" title="Place of incorporation">Singapore</td><td> </td> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt"><span id="xdx_900_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudInvestmentsPteLtdMember_zTwzBHNiSMuh" title="Principal activities">Dormant</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">Orangekloud, Inc.</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_904_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudIncMember_zM3m8mK0dwVa" title="Date of incorporation">15 March 2017</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudIncMember_zohxmXnF4gg7" title="Percentage of direct or indirect interests">100</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90B_ecustom--PlaceOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudIncMember_zw5SDYE1ESc8" title="Place of incorporation">The state of California</td><td> </td> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt"><span id="xdx_902_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudIncMember_z3Z5On0CLM4a" title="Principal activities">Dormant</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Orangekloud Technology Sdn. Bhd.</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90C_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudTechnologySdnBhdMember_z2BkmQpzMHHj" title="Date of incorporation">16 May 2006</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudTechnologySdnBhdMember_zBYWk0Qj44ka" title="Percentage of direct or indirect interests">100</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90E_ecustom--PlaceOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudTechnologySdnBhdMember_zM096hQ0Wlwl" title="Place of incorporation">Malaysia</td><td> </td> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90F_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudTechnologySdnBhdMember_zuUDBa11t1Yc" title="Principal activities">Information technology consulting solution</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Emobiq AI Pte Ltd</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90B_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EmobiqAIPteLtdMember_zj9jjfUCrMoa" title="Date of incorporation">24 July 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EmobiqAIPteLtdMember_zc5JBmYzSyhh" title="Percentage of direct or indirect interests">100</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_905_ecustom--PlaceOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EmobiqAIPteLtdMember_z6YoYzhij915" title="Place of incorporation">Singapore</td><td> </td> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EmobiqAIPteLtdMember_zyRztlAdwk1l" title="Principal activities">Dormant </td></tr> </table> Emobiq AI Pte Ltd <span id="xdx_90C_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EmobiqAIPteLtdMember_zR1hYLUPgnIl" title="Date of incorporation">24 July 2025 <span id="xdx_909_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EmobiqAIPteLtdMember_zkwpVyY47vE8" title="Percentage of direct or indirect interests">100% <span id="xdx_904_ecustom--PlaceOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EmobiqAIPteLtdMember_zq0u2E9qILye" title="Place of incorporation">Singapore <span id="xdx_901_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EmobiqAIPteLtdMember_zWIrxas0WTO" title="Principal activities">Dormant

100000000

2750000

0.001

4.75

409000

0.001

4.75

<p id="xdx_892_esrt--ScheduleOfCondensedFinancialStatementsTableTextBlock_zzTRUkhYQVk1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">The consolidated financial statements of the Company include the following entities: Schedule of consolidated financial statements <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date of incorporation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Percentage of direct or indirect interests</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Place of incorporation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal activities</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left; text-indent: 0pt; padding-left: 0pt">Orangekloud Technology Inc.</td><td style="width: 2%"> </td> <td style="width: 14%; text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_902_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudTechnologyIncMember_zZIlafVffsLi" title="Date of incorporation">12 May 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudTechnologyIncMember_zrTJEPOtpxSl" title="Percentage of direct or indirect interests">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 14%; text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_906_ecustom--PlaceOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudTechnologyIncMember_zUW9945WrMI2" title="Place of incorporation">Cayman Island</td><td style="width: 2%"> </td> <td style="width: 14%; text-align: left; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90D_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudTechnologyIncMember_z8z1Phxxwo7c" title="Principal activities">Investment holding</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Enterprise Software Investment Inc.</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90B_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EnterpriseSoftwareInvestmentIncMember_zJFCfwfZrjud" title="Date of incorporation">12 May 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EnterpriseSoftwareInvestmentIncMember_z6AX8ZMfcKc" title="Percentage of direct or indirect interests">100</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90A_ecustom--PlaceOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EnterpriseSoftwareInvestmentIncMember_z9swjIeA0Fgh" title="Place of incorporation">British Virgin Islands</td><td> </td> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EnterpriseSoftwareInvestmentIncMember_znvgAdA4x6Gl" title="Principal activities">Investment holding</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">MSC Consulting (S) Pte. Ltd. </td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90A_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MSCConsultingSPteLtdMember_zegkkG0fhIcc" title="Date of incorporation">16 June 2003</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MSCConsultingSPteLtdMember_zt1AovOFa5Tg" title="Percentage of direct or indirect interests">100</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_903_ecustom--PlaceOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MSCConsultingSPteLtdMember_zOGCEOLIUMj" title="Place of incorporation">Singapore</td><td> </td> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt"><span id="xdx_903_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MSCConsultingSPteLtdMember_zDMIc3SvJOk8" title="Principal activities">Information technology consultancy</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Orangekloud Pte. Ltd.</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_902_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudPteLtdMember_z7bg6pLjGHr4" title="Date of incorporation">8 August 2015</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudPteLtdMember_zGqR91TnveEf" title="Percentage of direct or indirect interests">100</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90D_ecustom--PlaceOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudPteLtdMember_zE1DM4Lbm4R7" title="Place of incorporation">Singapore</td><td> </td> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt"><span id="xdx_905_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudPteLtdMember_z3GzNwkgudrj" title="Principal activities">Software provider</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Orangekloud Investments Pte. Ltd.</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_909_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudInvestmentsPteLtdMember_zsWj9W5Mwp3i" title="Date of incorporation">8 November 2018</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudInvestmentsPteLtdMember_zw4KpkyMrQj4" title="Percentage of direct or indirect interests">100</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90D_ecustom--PlaceOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudInvestmentsPteLtdMember_z37NS1VnDAYa" title="Place of incorporation">Singapore</td><td> </td> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt"><span id="xdx_900_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudInvestmentsPteLtdMember_zTwzBHNiSMuh" title="Principal activities">Dormant</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">Orangekloud, Inc.</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_904_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudIncMember_zM3m8mK0dwVa" title="Date of incorporation">15 March 2017</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudIncMember_zohxmXnF4gg7" title="Percentage of direct or indirect interests">100</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90B_ecustom--PlaceOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudIncMember_zw5SDYE1ESc8" title="Place of incorporation">The state of California</td><td> </td> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt"><span id="xdx_902_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudIncMember_z3Z5On0CLM4a" title="Principal activities">Dormant</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Orangekloud Technology Sdn. Bhd.</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90C_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudTechnologySdnBhdMember_z2BkmQpzMHHj" title="Date of incorporation">16 May 2006</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudTechnologySdnBhdMember_zBYWk0Qj44ka" title="Percentage of direct or indirect interests">100</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90E_ecustom--PlaceOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudTechnologySdnBhdMember_zM096hQ0Wlwl" title="Place of incorporation">Malaysia</td><td> </td> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90F_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OrangekloudTechnologySdnBhdMember_zuUDBa11t1Yc" title="Principal activities">Information technology consulting solution</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Emobiq AI Pte Ltd</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90B_ecustom--DateOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EmobiqAIPteLtdMember_zj9jjfUCrMoa" title="Date of incorporation">24 July 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EmobiqAIPteLtdMember_zc5JBmYzSyhh" title="Percentage of direct or indirect interests">100</td><td style="text-align: left">%</td><td> </td> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"><span id="xdx_905_ecustom--PlaceOfIncorporation_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EmobiqAIPteLtdMember_z6YoYzhij915" title="Place of incorporation">Singapore</td><td> </td> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20250101__20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EmobiqAIPteLtdMember_zyRztlAdwk1l" title="Principal activities">Dormant </td></tr> </table> 12 May 2023

Cayman Island

Investment holding

12 May 2023

British Virgin Islands

Investment holding

16 June 2003

Singapore

Information technology consultancy

8 August 2015

Singapore

Software provider

8 November 2018

Singapore

Dormant

15 March 2017

The state of California

Dormant

16 May 2006

Malaysia

Information technology consulting solution

24 July 2025

Singapore

Dormant

24 July 2025

Singapore

Dormant

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt; width: 0.25in">2</td> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt">Summary of significant accounting policies</td></tr> </table> This summary of significant accounting policies is presented to assist in understanding the Company’s consolidated financial statements and have been consistently applied in the preparation of the financial statements. <p id="xdx_842_eus-gaap--BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_zbUkVmysCNeh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Basis of presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Consolidation The accompanying consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries. Significant inter-company balances, investment and capital, if any, have been eliminated upon consolidation. Use of estimates The preparation of consolidated financial statements in conformity with US GAAP requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources. Significant accounting estimates reflected in the Company’s consolidated financial statements include, but are not limited to, professional service revenue estimated for various projects, the useful lives and impairment of long-lived assets, and collectability of accounts receivable and other current assets. Actual results may differ from these estimates. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">2 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Summary of significant accounting policies (continued)</td></tr> </table> <p id="xdx_846_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zPcYAbv4mSvb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Cash and cash equivalents Cash and cash equivalents primarily consist of bank deposits with original maturities of three months or less, which are unrestricted as to withdrawal and use. The Company maintains most of its bank accounts in Singapore. <p id="xdx_84C_eus-gaap--TradeAndOtherAccountsReceivablePolicy_zCJcyIsPweh3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Accounts receivable, net Accounts receivable mainly represent amounts due from clients that meet the revenue recognition criteria. These accounts receivable are recorded net of any allowance for credit losses, do not bear interest, and specific customer credit allowances. The Company maintains an allowance for estimated credit losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and the Company’s customers’ financial condition, the receivable amount in dispute, and the current receivables aging and current payment patterns, over the contractual life of the receivable. The Company writes off the receivable when it is determined to be uncollectible. Other current assets Other current assets, net, primarily consists of deposits, prepayments made to vendors or services providers for future services that have not been provided, prepaid rent and other receivables from third parties. These advances are unsecured and are reviewed periodically to determine whether their carrying value has become impaired. As of December 31, 2024 and 2025, management believes that the Company’s other current assets are not impaired. Long-term investment The Company carries equity investment without readily determinable fair values at cost and recognizes income as any dividends declared from distribution of investee’s earnings. The Company reviews the equity investment without readily determinable fair values for impairment whenever events or changes in circumstances indicate that the carrying value may no longer recoverable. An impairment loss is recognized in earnings equal to the difference between the investment’s carrying amount and its fair value at the balance sheet date of the reporting period for which the assessment is made in accordance with ASC topic 321. Investments - Equity Securities. <p id="xdx_846_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zwL8Va1BYa18" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Property and equipment, net <p id="xdx_894_ecustom--ScheduleOfPropertyAndEquipmentExpectedUsefulLifeTableTextBlock_zVfrMWEUpt5k" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Property and equipment are stated at cost less accumulated depreciation and impairment if applicable. The Company computes depreciation using the straight-line method over the estimated useful lives of the assets as follows: Schedule of property and equipment expected useful life <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 96%; border-collapse: collapse; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: justify; padding-left: 0pt; text-indent: 0pt">Property and equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 2%; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: justify; padding-left: 0pt; text-indent: 0pt">lesser of lease term or expected useful life</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Software</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">1 year</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Furniture & fixtures</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Office equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MinimumMember_z4wA6d5J1713" title="Expected useful life">1 to <span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MaximumMember_z20RhinfhjCd" title="Expected useful life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Leasehold improvement</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zrBReRhBskx6" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2025%23UsefulLifeTermOfLeaseMember">Shorter of the lease term or 5 years</td></tr> </table> The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the consolidated statement of income. Expenditures for maintenance and repairs are charged to expense as incurred, while additions renewals and betterments, which are expected to extend the useful life of assets, are capitalized. The Company also re-evaluates the periods of depreciation to determine whether subsequent events and circumstances warrant revised estimates of useful lives. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">2 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Summary of significant accounting policies (continued)</td></tr> </table> <p id="xdx_844_eus-gaap--GoodwillAndIntangibleAssetsPolicyTextBlock_zJAzcDoNXYnb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Intangible assets, net <p id="xdx_890_ecustom--ScheduleOfFiniteLivedIntangibleAssetsUsefulLifeTableTextBlock_zaxlJ4Psd2h" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">The useful life of the intangible assets is assessed to be finite. Amortization is computed using the straight-line method over the estimated useful life as follows: Schedule of useful life of the intangible assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 96%; border-collapse: collapse; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 49%; text-align: justify; padding-left: 0pt; text-indent: 0pt">Software cost</td> <td style="width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 49%; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareCostMember_zE0ETw1IG7ll" title="Useful life of the intangible assets">10 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Patent</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zL1jVLhyGaH7" title="Useful life of the intangible assets">20 years</td></tr> </table> The software cost is primarily attributable to No-Code Rapid Mobile App Development (RMAD) platform which allows mobile and non-mobile developers to build mobile applications with simple drag-and-drop. The software cost pertains to payroll and payroll-related costs for employee’s time spent on software projects, and fees paid to third parties for development. Costs incurred in relation to individual projects are capitalized only when the future economic benefit of the project is probable and the following main conditions are met: (i) the development cost can be measure reliably, (ii) the technological feasibility of the product has been established and (iii) therefore it is the intention of management to complete the intangible asset and sell it. Patents are patents of service management, OK365® and TableQR® wordmarks. <p id="xdx_84B_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_z73F5psIXY54" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Impairment of long-lived assets The Company evaluates the recoverability of its long-lived assets (asset groups), including property and equipment and operating lease right-of-use assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of its asset (asset group) may not be fully recoverable. When these events occur, the Company measures impairment by comparing the carrying amount of the assets to the estimated undiscounted future cash flows expected to result from the use of the asset (asset group) and their eventual disposition. If the sum of the expected undiscounted cash flows is less than the carrying amount of the asset (asset group), the Company recognizes an impairment loss based on the excess of the carrying amount of the asset (asset group) over their fair value. Fair value is generally determined by discounting the cash flows expected to be generated by the asset (asset group), when the market prices are not readily available. The adjusted carrying amount of the asset is the new cost basis and is depreciated over the asset’s remaining useful life. Long-lived assets are grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. As of December 31, 2024 and 2025, no impairment of long-lived assets was observed and recognized. <p id="xdx_84B_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zOc0dtmhWs4i" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Fair value measurements ASC 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in pricing the asset or liability. ASC 820 establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.75in; text-align: justify; padding-left: 0pt; text-indent: 0pt">Level 1</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">- observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Level 2</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">- other inputs that are directly or indirectly observable in the marketplace. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Level 3</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">- unobservable inputs which are supported by little or no market activity. </td></tr> </table> The carrying amounts of cash and cash equivalents, accounts receivable, other current assets, contract assets and liabilities, accounts payable, other payables to related parties, contract liabilities, and accruals and other payables approximate their fair values because of their generally short maturities. Fair value measurements <p id="xdx_891_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zdXROfcUQsCb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">The fair value of bank loans payable had been determined based on the variable nature of the interest rates and the proximity to the issuance date. The following table presents the fair value and carrying value of the Company’s long-term investment and bank loans as of December 31, 2024 and 2025: Schedule of fair value and carrying value of the Company’s bank loans <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Carrying</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0pt; padding-left: 0pt">Assets – December 31, 2024 (S$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left; text-indent: 0pt; padding-left: 10pt">Long-term investment (a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--InvestmentsFairValueDisclosure_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKGEp_zqi7peXvMjvk" style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--InvestmentsFairValueDisclosure_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKGEp_ziyS1Mcr9yR5" style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--InvestmentsFairValueDisclosure_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKGEp_zPXeXMBAWZI9" style="width: 12%; text-align: right">1,000,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--InvestmentsFairValueDisclosure_iI_c20241231_fKGEp_zl7FLvKsQaD1" style="width: 12%; text-align: right">1,000,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0pt; padding-left: 0pt">Liabilities – December 31, 2024 (S$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">Bank loans</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--DebtInstrumentFairValue_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z8QM7aupR2G2" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DebtInstrumentFairValue_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z92bqAyV1e26" style="text-align: right">503,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtInstrumentFairValue_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zzuNAwHcRv7b" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtInstrumentFairValue_iI_c20241231_za5AuwEnUtV" style="text-align: right">547,842</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">2 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Summary of significant accounting policies (continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Carrying</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0pt; padding-left: 0pt">Assets – December 31, 2025 (S$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left; text-indent: 0pt; padding-left: 10pt">Long-term investment (a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--InvestmentsFairValueDisclosure_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKGEp_z7TgTuOMplBf" style="width: 12%; text-align: right" title="Long-term investment">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--InvestmentsFairValueDisclosure_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKGEp_z2V9t5IAaz6k" style="width: 12%; text-align: right" title="Long-term investment">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--InvestmentsFairValueDisclosure_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKGEp_zOjsbU4jv3g9" style="width: 12%; text-align: right" title="Long-term investment">3,890,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--InvestmentsFairValueDisclosure_iI_c20251231_fKGEp_zdix14QWraOl" style="width: 12%; text-align: right" title="Long-term investment">3,890,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-indent: 0pt; padding-left: 0pt">Liabilities – December 31, 2025 (S$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">Bank loans</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--DebtInstrumentFairValue_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zYXOXbQOKQB7" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--DebtInstrumentFairValue_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z9wXY8qPMP6k" style="text-align: right">246,664</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtInstrumentFairValue_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_ztRylZrEirCd" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DebtInstrumentFairValue_iI_c20251231_zdnOyyjCE9c1" style="text-align: right">267,316</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0pt; padding-left: 0pt">Assets – December 31, 2025 (US$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">Long-term investment (a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--InvestmentsFairValueDisclosure_iI_uUSD_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKGEp_zRbaEKodqZx1" style="text-align: right" title="Long-term investment">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--InvestmentsFairValueDisclosure_iI_uUSD_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKGEp_zEhh4XnilQzg" style="text-align: right" title="Long-term investment">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--InvestmentsFairValueDisclosure_iI_uUSD_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKGEp_zgYCW8jJWUv7" style="text-align: right" title="Long-term investment">3,025,119</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--InvestmentsFairValueDisclosure_iI_uUSD_c20251231_fKGEp_zShrHfD2ZwFc" style="text-align: right" title="Long-term investment">3,025,119</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-indent: 0pt; padding-left: 0pt">Liabilities – December 31, 2025 (US$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">Bank loans</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--DebtInstrumentFairValue_iI_uUSD_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zHhDeqXH16qh" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--DebtInstrumentFairValue_iI_uUSD_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zqYpyMDWJ7y8" style="text-align: right">191,822</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtInstrumentFairValue_iI_uUSD_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zwTXIrhnkSbf" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtInstrumentFairValue_iI_uUSD_c20251231_zf1leUhIrpDf" style="text-align: right">207,882</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">On October 18, 2024, Orangekloud Technology Inc. (“ORKT” or the “Company”) announced the signing of an Investment Agreement with Evvo Labs Pte. Ltd (“Evvo Labs”), an established Cybersecurity company in Singapore, to invest S$1,000,000 for a <span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20241018__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvvoLabsPteLtdMember_zIqrfny132Ni" title="Ownership percentage">3.23% shareholding stake in Evvo Labs. The strategic investment would enable ORKT to leverage Evvo Labs’ cybersecurity capabilities to elevate ORKT’s offerings of digital transformation solutions, benefitting the Company’s end-user enterprise customers. Around November 11, 2024, 20,588 ordinary shares of Evvo Labs, representing approximately <span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20241018__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvvoLabsPteLtdMember_zdvdRcpK3GN8" title="Ownership percentage">3.23% of the total shareholding of Evvo Labs, were issued to Orangekloud Investments Pte Ltd. Around November and December 2025, Orangekloud exchanged its entire equity interests in Evvo Labs Pte Ltd to <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251201__20251231__dei--LegalEntityAxis__custom--EvvoLabsPteLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zHEtI6U1yOC7" title="shares issued"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251101__20251130__dei--LegalEntityAxis__custom--EvvoLabsPteLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z8VTdY6cdawb" title="shares issued">1,001,199 class A ordinary shares of Evvolutions LeadTech Inc (“EVVO”), a Cayman-incorporated entity which then held <span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvvoLabsPteLtdMember_zV8KB4Smxhpb" title="Ownership percentage"><span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvvoLabsPteLtdMember_zWZZ3M3jKLwj" title="Ownership percentage">100% shares in Evvo Labs. EVVO filed its F-1 Registration Statement with the US Securities & Exchange Commission on 10 Dec 2025, in connection with a proposed IPO New York Stock Exchange, and subsequently announced its plans to offer up to <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pn5n6_c20251210__20251210__dei--LegalEntityAxis__custom--EvvoLabsPteLtdMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zE3PsCfZjKme" title="shares issued">3.3 million IPO shares at a price range of US$<span id="xdx_90C_eus-gaap--SaleOfStockPricePerShare_iI_uUSDPShares_c20251210__dei--LegalEntityAxis__custom--EvvoLabsPteLtdMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__srt--RangeAxis__srt--MinimumMember_zHgpVNb44uo8" title="Stock price per share">4 to US$<span id="xdx_907_eus-gaap--SaleOfStockPricePerShare_iI_uUSDPShares_c20251210__dei--LegalEntityAxis__custom--EvvoLabsPteLtdMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__srt--RangeAxis__srt--MaximumMember_zV5AOYXsvEpg" title="Stock price per share">5 under the ticker symbol of “EVVO” (as shown in NASDAQ website). The Company accounts for its investment in EVVO in accordance with ASC 321, Investments — Equity Securities, and measures the investment at fair value, with changes in fair value recognized in earnings. As at December 31, 2025, the fair value of the investment was estimated using a combination of observable and unobservable inputs, including the low end of the proposed IPO price range published on the NASDAQ website, following its Form F-1 filing with the US Securities & Exchange Commission (SEC), adjusted for an estimated discount of 25% to reflect factors including IPO completion risk, market volatility, and lack of liquidity. Comparison was also made to the average price-earnings and price-to-sales ratios, as well as EVVO’s forward sales and profits – as prepared by EVVO in consultation with its underwriter - for benchmarking reference. The investment is classified within Level 3 of the fair value hierarchy due to the use of some unobservable inputs. The resulting amount was translated into the Company’s functional currency using the year-end spot exchange rate. During the year, the Company recognized an unrealized gain of S$2.89 million, which is presented as unrealized gain on equity securities in profit or loss under US GAAP.</td></tr> </table> There is no transfer between the levels for the years ended December 31, 2024 and 2025. Revenue recognition The Company accounts for its revenue under ASC Topic 606, Revenue from Contracts with Customers. The five-step model defined by ASC Topic 606 requires the Company to: (1) identify its contracts with customers; (2) identify its performance obligations under those contracts; (3) determine the transaction prices of those contracts; (4) allocate the transaction prices to its performance obligations in those contracts; and (5) recognize revenue when each performance obligation under those contracts is satisfied. Revenue is recognized when promised services are transferred to the client in an amount that reflects the consideration expected in exchange for those services. Revenues are generally recognized upon the transfer of control of promised products or services provided to our customers, reflecting the amount of consideration we expect to receive for those products or services. The Company generates revenue from the following streams: (1) Sales of Packaged software solutions The Company enters into packaged software solution contracts with brand-named software and IT product/service providers for consideration that can include various combinations of products and services, which are generally capable of being distinct and accounted for as separate performance obligations. Certain contracts may include the Company’s performance obligations to arrange the IT products/service to be provided by the brand-named providers. The Company considers the following indicators amongst others when determining whether it is acting as a principal in the contract where revenue would be recorded on a gross basis: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.5in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.5in; text-align: justify; padding-left: 0pt; text-indent: 0pt">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">the Company is primarily responsible for arranging the promise to provide the specified products or services;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">the Company has inventory risk before the specified products/services have been transferred to a customer or after transfer of control to the customer; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">(iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">the Company has discretion in establishing the price for the specified products or services delivered.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">2</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Summary of significant accounting policies (continued)</td></tr> </table> Revenue recognition (continued) In these arrangements, as the company assumes the principle role in these transactions, revenue is recognized in the amount of the gross fee associated with them being a principle. These arrangements primarily relate to the sale of third party software and services and the Company is in charge of providing services for the coordination, holding, delivery and aftersales services of the software, and thereby assuming the inventory risk and has the full discretion in setting the prices for their these products and services. Determining whether products and services are considered distinct performance obligations that should be accounted for separately versus together may require judgment. The Company allocates the transaction price to each performance obligation in a contract based on its relative standalone selling price, or SSP. The SSP is the observable price at which the Company sells the product or service separately. Products sold are without a right of return and consequently no sales returns allowance is considered necessary. Packaged software solutions we contracted to sale include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Third party licenses and services</td></tr> </table> Revenue generated from third party licenses sold are recognized upon transfer of control of licenses at point in time in an amount that reflects the consideration the Company expects to receive in exchange for the licenses. Third party licenses include third party licenses and products, and subscription of third-party hosting services. In respect of third-party hosting services revenue, Microsoft Corporation (“Microsoft”) provides the hosting services when customers access their cloud offerings. The Company will bill and collect in advance from customers before purchase through Microsoft portal at fixed subscription term at annual basis. Microsoft will generate Admin ID, password, and Tenant ID based on the end customer’s name to register licenses for customer to access the portal for resource creation, then the control of license is considered transferred to customer. The Company does not have any other obligation during the remaining term. The third-party hosting services revenue is non-refundable based on Microsoft’s policy. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">(b) </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Subscription of No-code platform and mobile application</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">No-code platform and mobile application</td></tr> </table> The annual subscription revenue generated from our No-Code platform (eMOBIQ®, OK365®) are non-refundable while customer and Project Manager will sign off on “GO LIVE” document for our own project customers or acceptance of invoice for third party resellers or subscribers as evidence of right to access our platform. The subscription revenue is recognized over time of subscription. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Professional services and support revenue</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Professional service revenue</td></tr> </table> Our professional service is primarily designed to modify or customize digital transformation solutions for our customers, among others, consultation, application development and deployment assistance and training related to our customers. Professional services are billed under fixed-fee arrangements. Each project is assigned a total man-day and each task is allocated a specific number of man days split by specific tasks. Revenue is recognized based on the proportion of number of assigned man-days against the total allocated man days. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Support income</td></tr> </table> Support fee is from support post implementation of software projects. Revenue is recognized ratably over the contractual support period. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">2 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Summary of significant accounting policies (continued)</td></tr> </table> <p id="xdx_84E_ecustom--ContractAssetsAndContractLiabilitiesPolicyTextBlock_zTUbw6MzBmX8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Contract Assets and contract liabilities The contract assets primarily relate to the Company’s rights to bill for work completed but not billed at the reporting date. The contract assets are transferred to receivables until subsequent billing phase. The contract liabilities primarily relate to advance billing to customers based on the contract, for which project task has yet completed. Segments In accordance with ASC 280, Segment Reporting, operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by CODM, or decision making group, in deciding how to allocate resources and in assessing performance. The Company uses the “management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s CODM for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. Management, including the CODM, reviews operation results by the revenue of different services. Based on management’s assessment of their business operation and main product lines, the Company has determined that it has two2 operating segments based on product offered as defined by ASC 280 as follow. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Sales of Packaged software solutions</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Sales of No-code platform and mobile application</td></tr> </table> Packaged software solutions Organizations historically rely on packaged software and custom software solutions for their operations and business automation. The packaged software solutions segment acknowledges this reliance and aims to provide solutions to address unique business operating models and requirements, offering competitive advantages. It recognizes that standardized frameworks often necessitate organizations to conform their individual processes, needs, and systems of record. No-code platform and mobile application This segment focuses on providing a rapid development environment through a No-Code platform. The eMOBIQ® platform enables organizations to speed up their enterprise application development cycle by offering an intuitive and visual interface that requires no coding. The platform includes easy-to-use navigation tools and drag-and-drop application building components, facilitating the design process and enabling the launch of business applications in a faster and more productive manner. Additionally, it allows professional and citizen developers to utilize the platform, import custom plugins, and integrate with various ERP systems. Concentrations and credit risk The Company maintains cash with banks in Singapore (“SGN”). Should any bank holding cash become insolvent, or if the Company is otherwise unable to withdraw funds, the Company would lose the cash with that bank; however, the Company has not experienced any losses in such accounts and believes it is not exposed to any significant risks on its cash in bank accounts. In Singapore, with effect from April 1, 2024, a depositor has up to S$100,000 insured by Singapore Deposit Insurance Corporation (“SDIC”). Financial instruments that potentially expose the Company to concentration of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Company has designed its credit policies with an objective to minimize its exposure to credit risk. The Company’s accounts receivable are short term in nature and the associated risk is minimal. The Company conducts credit evaluations on its clients and generally does not require collateral or other security. The Company periodically evaluates the creditworthiness of the existing clients in determining the allowance for doubtful accounts primarily based upon the age of the receivables and factors surrounding the credit risk of specific clients. As of December 31, 2023, 2024 and 2025, the Company’s assets were located in Singapore and the Company’s revenue was principally derived from the operations in Singapore. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">2 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Summary of significant accounting policies (continued)</td></tr> </table> Concentrations and credit risk (continued) For the year ended December 31, 2024, customer A and customer D each accounted for <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zu5OJFW2Mco5" title="Concentration risk percentage"><span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zcDzwr62vE9k" title="Concentration risk percentage">6% of the Company’s total revenue, and <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zSaDTxVJ6Z1e" title="Concentration risk percentage">6% and <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zQDuXHqwjZol" title="Concentration risk percentage">5% of the Company’s total accounts receivable as of December 31, 2024, respectively. For the year ended December 31, 2025, customer E, customer F and customer G accounted for <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember_zbOQ175gGSWf" title="Concentration risk percentage">13%, <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerFMember_zR8BMlQAiq9d" title="Concentration risk percentage">7% and <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerGMember_zNVgRpL03iS3" title="Concentration risk percentage">7% of the Company’s total revenue, and <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember_z10fE96x6EN4" title="Concentration risk percentage">1%, <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerFMember_zBXcuFg8j47i" title="Concentration risk percentage">25% and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerGMember_zx2JuO4Un4d8" title="Concentration risk percentage">48% of the Company’s total accounts receivable as of December 31, 2025, respectively. For the year ended December 31, 2024, Microsoft Regional Sales Pte Ltd. and Ingram Micro Asia Marketplace Pte Ltd. accounted for <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfSaleMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--MicrosoftRegionalSalesPteLtdMember_zxrBHgh4UAFc" title="Concentration risk percentage">40% and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfSaleMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--IngramMicroAsiaMarketplacePteLtdMember_zkQ5owsgrGw6" title="Concentration risk percentage">37% of the Company’s total purchases, and <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--MicrosoftRegionalSalesPteLtdMember_zYQWLPrttTw1" title="Concentration risk percentage">47% and <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--IngramMicroAsiaMarketplacePteLtdMember_zJcEKxtsmRSk" title="Concentration risk percentage">12% of the accounts payable as of December 31, 2024, respectively. For the year ended December 31, 2025, Microsoft Regional Sales Pte Ltd., Ingram Micro Asia Marketplace Pte Ltd. and Agentis Intelligence Pte Ltd. accounted for <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfSaleMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--MicrosoftRegionalSalesPteLtdMember_zDJzo46mUNJ8" title="Concentration risk percentage">21%, <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfSaleMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--IngramMicroAsiaMarketplacePteLtdMember_zYB5gHn1D9w6" title="Concentration risk percentage">13% and <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfSaleMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--AgentisIntelligencePteLtdMember_z5bt3pXDWaVi" title="Concentration risk percentage">24% of the Company’s total purchases, and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--MicrosoftRegionalSalesPteLtdMember_zfjES0PN3fZg" title="Concentration risk percentage">74%, <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--IngramMicroAsiaMarketplacePteLtdMember_zbWgxONsogIg" title="Concentration risk percentage">12% and <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--AgentisIntelligencePteLtdMember_z0LT1fTwb8l7" title="Concentration risk percentage">0% of the accounts payable as of December 31, 2025, respectively. Employee benefits Employee benefits are recognized as an expense, unless the cost qualifies to be capitalized as an asset. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.5in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">i)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Defined contribution plans</td></tr> </table> Defined contribution plans are post-employment benefit plans under which the Company pays fixed contributions into separate entities such as the Central Provident Fund on a mandatory, contractual or voluntary basis. The Company has no further payment obligations once the contributions have been paid. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.5in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Short-term compensated absences</td></tr> </table> Employee entitlements to annual leave are recognized when they accrue to employees. A provision is made for the estimated liability for annual leave as a result of services rendered by employees up to the balance sheet date. Related parties The Company follows ASC 850 Related Party Disclosures for the identification of related parties and disclosure of related party transactions. <p id="xdx_844_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_ztC18Cy2DGt7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Foreign currency The accompanying consolidated financial statements are presented in Singapore Dollars (“S$”), which is the reporting currency of the Company. The functional currencies of the Company are the Singapore Dollar, United State Dollars and Malaysia Ringgit. Translations of the consolidated balance sheet, consolidated statement of income and consolidated statements of cash flows from S$ into US$ as of and for the years ended December 31, 2025 are solely for the convenience of the reader and were calculated at the rate of US$ 0.7320 = S$1, as set forth in the statistical release of the Federal Reserve System on December 31, 2025. No representation is made that the SGD amounts could have been, or could be, converted, realized or settled into US$ at that rate on December 31, 2025, or at any other rate. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">2 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Summary of significant accounting policies (continued)</td></tr> </table> Income taxes The Company accounts for income taxes under FASB ASC 740. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets are also provided for net operating loss carryforwards that can be utilized to offset future taxable income. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period including the enactment date. A valuation allowance is established, when necessary, to reduce net deferred tax assets to the amount expected to be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing authorities. The provisions of FASB ASC 740-10-25, “Accounting for Uncertainty in Income Taxes,” prescribe a more-likely-than-not threshold for consolidated financial statement recognition and measurement of a tax position taken (or expected to be taken) in a tax return. This interpretation also provides guidance on the recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and related disclosures. The Company did not accrue any liability, interest or penalties related to uncertain tax positions in its provision for income taxes for the years ended December 31, 2023,2024 and 2025. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12 months. Earnings (loss) per share Basic earnings (loss) per share is computed by dividing net earnings (loss) attributable to ordinary shareholders by the weighted average number of Ordinary Share outstanding during the year. Diluted earnings per share reflect the potential dilution that could occur if outstanding stock options, warrants and convertible debt were exercised or converted into Ordinary Share. When the Company has a loss, diluted shares are not included as their effect would be anti-dilutive. The Company has no dilutive securities or debt for each of the years end December 31, 2024 and 2025. <p id="xdx_84F_ecustom--RecentAdoptedAccountingPronouncementsPolicyTextBlock_z1QTVxWg3rtf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Recent Adopted Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, “Financial Instruments—Credit Losses”. The standard, including subsequently issued amendments (ASU 2018-19, ASU 2019-04, ASU 2019-05, ASU 2019-10 and ASU 2019-11), requires a financial asset measured at amortized cost basis, such as accounts receivable and certain other financial assets, to be presented at the net amount expected to be collected based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. In November 2019, the FASB issued ASU No. 2019-10 to postpone the effective date of ASU No. 2016-13 for public business entities eligible to be smaller reporting companies defined by the SEC to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company adopted the updates as of January 1, 2023, with no material impact on the Company’s consolidated financial statements. <p id="xdx_847_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z5UewsjHZHa6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Recent Issued Accounting Pronouncements The Company is an “emerging growth company” (“EGC”) as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, EGC can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company made the election to delay the adoption of new or revised accounting standards. As result of the election, the Company’s financial statements may not be comparable to companies that comply with public company effective dates. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">2 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Summary of significant accounting policies (continued)</td></tr> </table> Recent Accounting Pronouncements (continued) In November 2023, the FASB issued ASU No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”, which amends and enhances the disclosure requirements for reportable segments. All disclosure requirements under this standard will also be required for public entities with a single reportable segment. This standard became effective for fiscal years beginning after December 15, 2023 and for interim periods within fiscal years beginning after December 15, 2024. The Company adopted this standard in the fourth quarter of 2024, which did not have a material impact on the consolidated financial statements and related disclosures. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”). ASU 2023-09 requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The ASU is effective for public business entities for annual periods beginning after December 15, 2024. The Company adopted this ASU in fiscal year 2025. As the amendments relate to disclosure requirements only, the adoption did not have a material impact on the Company’s consolidated financial statements. In March 2024, the FASB issued ASU No. 2024-02, Codification Improvements-Amendments to Remove References to the Concepts Statements (“ASU 2024-02”). The amendments in this Update affect a variety of Topics in the Codification. The amendments apply to all reporting entities within the scope of the affected accounting guidance. This update contains amendments to the Codification that remove references to various Concepts Statements. In most instances, the references are extraneous and not required to understand or apply the guidance. In other instances, the references were used in prior statements to provide guidance in certain topical areas. ASU 2024-02 is effective for public business entities for fiscal years beginning after December 15, 2024. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2025. Early adoption is permitted for both interim and annual financial statements that have not yet been issued or made available for issuance. The Company does not expect to adopt this guidance early and does not expect the adoption of this ASU to have a material impact on its future consolidated financial statements. In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40), which requires new disclosures to disaggregate prescribed natural expenses underlying any income statement caption. This ASU is effective for annual periods in fiscal years beginning after December 15, 2026, and interim periods within annual periods beginning after December 15, 2027. Early adoption is permitted. The ASU applies on a prospective basis for periods beginning after the effective date. However, retrospective application to any or all prior periods presented is permitted. The Company is currently evaluating the impact of adoption of this standard on its consolidated financial statements. In September 2025, the FASB issued ASU 2025-06, which modernizes the accounting for internal-use software by removing references to project development stages and introducing a “probable-to-complete” capitalization threshold. The amendments are intended to better align accounting with contemporary software development methods, including agile and iterative development, which are commonly used in SaaS and platform-based businesses. The standard is effective for fiscal years beginning after December 15, 2027, including interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact of this standard on its accounting for capitalized software development costs. Except as mentioned above, the Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s consolidated balance sheets, statements of operations and cash flows.

<p id="xdx_842_eus-gaap--BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_zbUkVmysCNeh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Basis of presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”).

Consolidation The accompanying consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries. Significant inter-company balances, investment and capital, if any, have been eliminated upon consolidation.

Use of estimates The preparation of consolidated financial statements in conformity with US GAAP requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources. Significant accounting estimates reflected in the Company’s consolidated financial statements include, but are not limited to, professional service revenue estimated for various projects, the useful lives and impairment of long-lived assets, and collectability of accounts receivable and other current assets. Actual results may differ from these estimates. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">2 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Summary of significant accounting policies (continued)</td></tr> </table>

<p id="xdx_846_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zPcYAbv4mSvb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Cash and cash equivalents Cash and cash equivalents primarily consist of bank deposits with original maturities of three months or less, which are unrestricted as to withdrawal and use. The Company maintains most of its bank accounts in Singapore.

<p id="xdx_84C_eus-gaap--TradeAndOtherAccountsReceivablePolicy_zCJcyIsPweh3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Accounts receivable, net Accounts receivable mainly represent amounts due from clients that meet the revenue recognition criteria. These accounts receivable are recorded net of any allowance for credit losses, do not bear interest, and specific customer credit allowances. The Company maintains an allowance for estimated credit losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and the Company’s customers’ financial condition, the receivable amount in dispute, and the current receivables aging and current payment patterns, over the contractual life of the receivable. The Company writes off the receivable when it is determined to be uncollectible.

Other current assets Other current assets, net, primarily consists of deposits, prepayments made to vendors or services providers for future services that have not been provided, prepaid rent and other receivables from third parties. These advances are unsecured and are reviewed periodically to determine whether their carrying value has become impaired. As of December 31, 2024 and 2025, management believes that the Company’s other current assets are not impaired.

Long-term investment The Company carries equity investment without readily determinable fair values at cost and recognizes income as any dividends declared from distribution of investee’s earnings. The Company reviews the equity investment without readily determinable fair values for impairment whenever events or changes in circumstances indicate that the carrying value may no longer recoverable. An impairment loss is recognized in earnings equal to the difference between the investment’s carrying amount and its fair value at the balance sheet date of the reporting period for which the assessment is made in accordance with ASC topic 321. Investments - Equity Securities.

<p id="xdx_846_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zwL8Va1BYa18" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Property and equipment, net <p id="xdx_894_ecustom--ScheduleOfPropertyAndEquipmentExpectedUsefulLifeTableTextBlock_zVfrMWEUpt5k" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Property and equipment are stated at cost less accumulated depreciation and impairment if applicable. The Company computes depreciation using the straight-line method over the estimated useful lives of the assets as follows: Schedule of property and equipment expected useful life <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 96%; border-collapse: collapse; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: justify; padding-left: 0pt; text-indent: 0pt">Property and equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 2%; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: justify; padding-left: 0pt; text-indent: 0pt">lesser of lease term or expected useful life</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Software</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">1 year</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Furniture & fixtures</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Office equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MinimumMember_z4wA6d5J1713" title="Expected useful life">1 to <span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MaximumMember_z20RhinfhjCd" title="Expected useful life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Leasehold improvement</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zrBReRhBskx6" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2025%23UsefulLifeTermOfLeaseMember">Shorter of the lease term or 5 years</td></tr> </table> The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the consolidated statement of income. Expenditures for maintenance and repairs are charged to expense as incurred, while additions renewals and betterments, which are expected to extend the useful life of assets, are capitalized. The Company also re-evaluates the periods of depreciation to determine whether subsequent events and circumstances warrant revised estimates of useful lives. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">2 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Summary of significant accounting policies (continued)</td></tr> </table>

<p id="xdx_894_ecustom--ScheduleOfPropertyAndEquipmentExpectedUsefulLifeTableTextBlock_zVfrMWEUpt5k" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Property and equipment are stated at cost less accumulated depreciation and impairment if applicable. The Company computes depreciation using the straight-line method over the estimated useful lives of the assets as follows: Schedule of property and equipment expected useful life <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 96%; border-collapse: collapse; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: justify; padding-left: 0pt; text-indent: 0pt">Property and equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 2%; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: justify; padding-left: 0pt; text-indent: 0pt">lesser of lease term or expected useful life</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Software</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">1 year</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Furniture & fixtures</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">3 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Office equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MinimumMember_z4wA6d5J1713" title="Expected useful life">1 to <span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MaximumMember_z20RhinfhjCd" title="Expected useful life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Leasehold improvement</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zrBReRhBskx6" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2025%23UsefulLifeTermOfLeaseMember">Shorter of the lease term or 5 years</td></tr> </table>

P1Y

P3Y

P1Y

P5Y

<p id="xdx_844_eus-gaap--GoodwillAndIntangibleAssetsPolicyTextBlock_zJAzcDoNXYnb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Intangible assets, net <p id="xdx_890_ecustom--ScheduleOfFiniteLivedIntangibleAssetsUsefulLifeTableTextBlock_zaxlJ4Psd2h" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">The useful life of the intangible assets is assessed to be finite. Amortization is computed using the straight-line method over the estimated useful life as follows: Schedule of useful life of the intangible assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 96%; border-collapse: collapse; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 49%; text-align: justify; padding-left: 0pt; text-indent: 0pt">Software cost</td> <td style="width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 49%; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareCostMember_zE0ETw1IG7ll" title="Useful life of the intangible assets">10 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Patent</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zL1jVLhyGaH7" title="Useful life of the intangible assets">20 years</td></tr> </table> The software cost is primarily attributable to No-Code Rapid Mobile App Development (RMAD) platform which allows mobile and non-mobile developers to build mobile applications with simple drag-and-drop. The software cost pertains to payroll and payroll-related costs for employee’s time spent on software projects, and fees paid to third parties for development. Costs incurred in relation to individual projects are capitalized only when the future economic benefit of the project is probable and the following main conditions are met: (i) the development cost can be measure reliably, (ii) the technological feasibility of the product has been established and (iii) therefore it is the intention of management to complete the intangible asset and sell it. Patents are patents of service management, OK365® and TableQR® wordmarks.

<p id="xdx_890_ecustom--ScheduleOfFiniteLivedIntangibleAssetsUsefulLifeTableTextBlock_zaxlJ4Psd2h" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">The useful life of the intangible assets is assessed to be finite. Amortization is computed using the straight-line method over the estimated useful life as follows: Schedule of useful life of the intangible assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 96%; border-collapse: collapse; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 49%; text-align: justify; padding-left: 0pt; text-indent: 0pt">Software cost</td> <td style="width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 49%; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareCostMember_zE0ETw1IG7ll" title="Useful life of the intangible assets">10 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Patent</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zL1jVLhyGaH7" title="Useful life of the intangible assets">20 years</td></tr> </table>

P10Y

P20Y

<p id="xdx_84B_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_z73F5psIXY54" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Impairment of long-lived assets The Company evaluates the recoverability of its long-lived assets (asset groups), including property and equipment and operating lease right-of-use assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of its asset (asset group) may not be fully recoverable. When these events occur, the Company measures impairment by comparing the carrying amount of the assets to the estimated undiscounted future cash flows expected to result from the use of the asset (asset group) and their eventual disposition. If the sum of the expected undiscounted cash flows is less than the carrying amount of the asset (asset group), the Company recognizes an impairment loss based on the excess of the carrying amount of the asset (asset group) over their fair value. Fair value is generally determined by discounting the cash flows expected to be generated by the asset (asset group), when the market prices are not readily available. The adjusted carrying amount of the asset is the new cost basis and is depreciated over the asset’s remaining useful life. Long-lived assets are grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. As of December 31, 2024 and 2025, no impairment of long-lived assets was observed and recognized.

<p id="xdx_84B_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zOc0dtmhWs4i" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Fair value measurements ASC 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in pricing the asset or liability. ASC 820 establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.75in; text-align: justify; padding-left: 0pt; text-indent: 0pt">Level 1</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">- observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Level 2</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">- other inputs that are directly or indirectly observable in the marketplace. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Level 3</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">- unobservable inputs which are supported by little or no market activity. </td></tr> </table> The carrying amounts of cash and cash equivalents, accounts receivable, other current assets, contract assets and liabilities, accounts payable, other payables to related parties, contract liabilities, and accruals and other payables approximate their fair values because of their generally short maturities. Fair value measurements <p id="xdx_891_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zdXROfcUQsCb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">The fair value of bank loans payable had been determined based on the variable nature of the interest rates and the proximity to the issuance date. The following table presents the fair value and carrying value of the Company’s long-term investment and bank loans as of December 31, 2024 and 2025: Schedule of fair value and carrying value of the Company’s bank loans <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Carrying</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0pt; padding-left: 0pt">Assets – December 31, 2024 (S$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left; text-indent: 0pt; padding-left: 10pt">Long-term investment (a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--InvestmentsFairValueDisclosure_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKGEp_zqi7peXvMjvk" style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--InvestmentsFairValueDisclosure_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKGEp_ziyS1Mcr9yR5" style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--InvestmentsFairValueDisclosure_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKGEp_zPXeXMBAWZI9" style="width: 12%; text-align: right">1,000,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--InvestmentsFairValueDisclosure_iI_c20241231_fKGEp_zl7FLvKsQaD1" style="width: 12%; text-align: right">1,000,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0pt; padding-left: 0pt">Liabilities – December 31, 2024 (S$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">Bank loans</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--DebtInstrumentFairValue_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z8QM7aupR2G2" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DebtInstrumentFairValue_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z92bqAyV1e26" style="text-align: right">503,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtInstrumentFairValue_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zzuNAwHcRv7b" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtInstrumentFairValue_iI_c20241231_za5AuwEnUtV" style="text-align: right">547,842</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">2 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Summary of significant accounting policies (continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Carrying</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0pt; padding-left: 0pt">Assets – December 31, 2025 (S$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left; text-indent: 0pt; padding-left: 10pt">Long-term investment (a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--InvestmentsFairValueDisclosure_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKGEp_z7TgTuOMplBf" style="width: 12%; text-align: right" title="Long-term investment">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--InvestmentsFairValueDisclosure_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKGEp_z2V9t5IAaz6k" style="width: 12%; text-align: right" title="Long-term investment">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--InvestmentsFairValueDisclosure_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKGEp_zOjsbU4jv3g9" style="width: 12%; text-align: right" title="Long-term investment">3,890,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--InvestmentsFairValueDisclosure_iI_c20251231_fKGEp_zdix14QWraOl" style="width: 12%; text-align: right" title="Long-term investment">3,890,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-indent: 0pt; padding-left: 0pt">Liabilities – December 31, 2025 (S$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">Bank loans</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--DebtInstrumentFairValue_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zYXOXbQOKQB7" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--DebtInstrumentFairValue_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z9wXY8qPMP6k" style="text-align: right">246,664</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtInstrumentFairValue_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_ztRylZrEirCd" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DebtInstrumentFairValue_iI_c20251231_zdnOyyjCE9c1" style="text-align: right">267,316</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0pt; padding-left: 0pt">Assets – December 31, 2025 (US$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">Long-term investment (a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--InvestmentsFairValueDisclosure_iI_uUSD_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKGEp_zRbaEKodqZx1" style="text-align: right" title="Long-term investment">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--InvestmentsFairValueDisclosure_iI_uUSD_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKGEp_zEhh4XnilQzg" style="text-align: right" title="Long-term investment">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--InvestmentsFairValueDisclosure_iI_uUSD_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKGEp_zgYCW8jJWUv7" style="text-align: right" title="Long-term investment">3,025,119</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--InvestmentsFairValueDisclosure_iI_uUSD_c20251231_fKGEp_zShrHfD2ZwFc" style="text-align: right" title="Long-term investment">3,025,119</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-indent: 0pt; padding-left: 0pt">Liabilities – December 31, 2025 (US$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">Bank loans</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--DebtInstrumentFairValue_iI_uUSD_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zHhDeqXH16qh" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--DebtInstrumentFairValue_iI_uUSD_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zqYpyMDWJ7y8" style="text-align: right">191,822</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtInstrumentFairValue_iI_uUSD_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zwTXIrhnkSbf" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtInstrumentFairValue_iI_uUSD_c20251231_zf1leUhIrpDf" style="text-align: right">207,882</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">On October 18, 2024, Orangekloud Technology Inc. (“ORKT” or the “Company”) announced the signing of an Investment Agreement with Evvo Labs Pte. Ltd (“Evvo Labs”), an established Cybersecurity company in Singapore, to invest S$1,000,000 for a <span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20241018__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvvoLabsPteLtdMember_zIqrfny132Ni" title="Ownership percentage">3.23% shareholding stake in Evvo Labs. The strategic investment would enable ORKT to leverage Evvo Labs’ cybersecurity capabilities to elevate ORKT’s offerings of digital transformation solutions, benefitting the Company’s end-user enterprise customers. Around November 11, 2024, 20,588 ordinary shares of Evvo Labs, representing approximately <span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20241018__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvvoLabsPteLtdMember_zdvdRcpK3GN8" title="Ownership percentage">3.23% of the total shareholding of Evvo Labs, were issued to Orangekloud Investments Pte Ltd. Around November and December 2025, Orangekloud exchanged its entire equity interests in Evvo Labs Pte Ltd to <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251201__20251231__dei--LegalEntityAxis__custom--EvvoLabsPteLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zHEtI6U1yOC7" title="shares issued"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251101__20251130__dei--LegalEntityAxis__custom--EvvoLabsPteLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z8VTdY6cdawb" title="shares issued">1,001,199 class A ordinary shares of Evvolutions LeadTech Inc (“EVVO”), a Cayman-incorporated entity which then held <span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvvoLabsPteLtdMember_zV8KB4Smxhpb" title="Ownership percentage"><span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvvoLabsPteLtdMember_zWZZ3M3jKLwj" title="Ownership percentage">100% shares in Evvo Labs. EVVO filed its F-1 Registration Statement with the US Securities & Exchange Commission on 10 Dec 2025, in connection with a proposed IPO New York Stock Exchange, and subsequently announced its plans to offer up to <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pn5n6_c20251210__20251210__dei--LegalEntityAxis__custom--EvvoLabsPteLtdMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zE3PsCfZjKme" title="shares issued">3.3 million IPO shares at a price range of US$<span id="xdx_90C_eus-gaap--SaleOfStockPricePerShare_iI_uUSDPShares_c20251210__dei--LegalEntityAxis__custom--EvvoLabsPteLtdMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__srt--RangeAxis__srt--MinimumMember_zHgpVNb44uo8" title="Stock price per share">4 to US$<span id="xdx_907_eus-gaap--SaleOfStockPricePerShare_iI_uUSDPShares_c20251210__dei--LegalEntityAxis__custom--EvvoLabsPteLtdMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__srt--RangeAxis__srt--MaximumMember_zV5AOYXsvEpg" title="Stock price per share">5 under the ticker symbol of “EVVO” (as shown in NASDAQ website). The Company accounts for its investment in EVVO in accordance with ASC 321, Investments — Equity Securities, and measures the investment at fair value, with changes in fair value recognized in earnings. As at December 31, 2025, the fair value of the investment was estimated using a combination of observable and unobservable inputs, including the low end of the proposed IPO price range published on the NASDAQ website, following its Form F-1 filing with the US Securities & Exchange Commission (SEC), adjusted for an estimated discount of 25% to reflect factors including IPO completion risk, market volatility, and lack of liquidity. Comparison was also made to the average price-earnings and price-to-sales ratios, as well as EVVO’s forward sales and profits – as prepared by EVVO in consultation with its underwriter - for benchmarking reference. The investment is classified within Level 3 of the fair value hierarchy due to the use of some unobservable inputs. The resulting amount was translated into the Company’s functional currency using the year-end spot exchange rate. During the year, the Company recognized an unrealized gain of S$2.89 million, which is presented as unrealized gain on equity securities in profit or loss under US GAAP.</td></tr> </table> There is no transfer between the levels for the years ended December 31, 2024 and 2025.

<p id="xdx_891_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zdXROfcUQsCb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">The fair value of bank loans payable had been determined based on the variable nature of the interest rates and the proximity to the issuance date. The following table presents the fair value and carrying value of the Company’s long-term investment and bank loans as of December 31, 2024 and 2025: Schedule of fair value and carrying value of the Company’s bank loans <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Carrying</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0pt; padding-left: 0pt">Assets – December 31, 2024 (S$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left; text-indent: 0pt; padding-left: 10pt">Long-term investment (a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--InvestmentsFairValueDisclosure_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKGEp_zqi7peXvMjvk" style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--InvestmentsFairValueDisclosure_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKGEp_ziyS1Mcr9yR5" style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--InvestmentsFairValueDisclosure_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKGEp_zPXeXMBAWZI9" style="width: 12%; text-align: right">1,000,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--InvestmentsFairValueDisclosure_iI_c20241231_fKGEp_zl7FLvKsQaD1" style="width: 12%; text-align: right">1,000,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0pt; padding-left: 0pt">Liabilities – December 31, 2024 (S$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">Bank loans</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--DebtInstrumentFairValue_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z8QM7aupR2G2" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DebtInstrumentFairValue_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z92bqAyV1e26" style="text-align: right">503,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtInstrumentFairValue_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zzuNAwHcRv7b" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtInstrumentFairValue_iI_c20241231_za5AuwEnUtV" style="text-align: right">547,842</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">2 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Summary of significant accounting policies (continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center">Carrying</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0pt; padding-left: 0pt">Assets – December 31, 2025 (S$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left; text-indent: 0pt; padding-left: 10pt">Long-term investment (a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--InvestmentsFairValueDisclosure_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKGEp_z7TgTuOMplBf" style="width: 12%; text-align: right" title="Long-term investment">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--InvestmentsFairValueDisclosure_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKGEp_z2V9t5IAaz6k" style="width: 12%; text-align: right" title="Long-term investment">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--InvestmentsFairValueDisclosure_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKGEp_zOjsbU4jv3g9" style="width: 12%; text-align: right" title="Long-term investment">3,890,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--InvestmentsFairValueDisclosure_iI_c20251231_fKGEp_zdix14QWraOl" style="width: 12%; text-align: right" title="Long-term investment">3,890,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center; text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-indent: 0pt; padding-left: 0pt">Liabilities – December 31, 2025 (S$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">Bank loans</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--DebtInstrumentFairValue_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zYXOXbQOKQB7" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--DebtInstrumentFairValue_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z9wXY8qPMP6k" style="text-align: right">246,664</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtInstrumentFairValue_iI_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_ztRylZrEirCd" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DebtInstrumentFairValue_iI_c20251231_zdnOyyjCE9c1" style="text-align: right">267,316</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-indent: 0pt; padding-left: 0pt">Assets – December 31, 2025 (US$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">Long-term investment (a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--InvestmentsFairValueDisclosure_iI_uUSD_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_fKGEp_zRbaEKodqZx1" style="text-align: right" title="Long-term investment">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--InvestmentsFairValueDisclosure_iI_uUSD_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_fKGEp_zEhh4XnilQzg" style="text-align: right" title="Long-term investment">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--InvestmentsFairValueDisclosure_iI_uUSD_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_fKGEp_zgYCW8jJWUv7" style="text-align: right" title="Long-term investment">3,025,119</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--InvestmentsFairValueDisclosure_iI_uUSD_c20251231_fKGEp_zShrHfD2ZwFc" style="text-align: right" title="Long-term investment">3,025,119</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-indent: 0pt; padding-left: 0pt">Liabilities – December 31, 2025 (US$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">Bank loans</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--DebtInstrumentFairValue_iI_uUSD_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zHhDeqXH16qh" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--DebtInstrumentFairValue_iI_uUSD_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zqYpyMDWJ7y8" style="text-align: right">191,822</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtInstrumentFairValue_iI_uUSD_c20251231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zwTXIrhnkSbf" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtInstrumentFairValue_iI_uUSD_c20251231_zf1leUhIrpDf" style="text-align: right">207,882</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">On October 18, 2024, Orangekloud Technology Inc. (“ORKT” or the “Company”) announced the signing of an Investment Agreement with Evvo Labs Pte. Ltd (“Evvo Labs”), an established Cybersecurity company in Singapore, to invest S$1,000,000 for a <span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20241018__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvvoLabsPteLtdMember_zIqrfny132Ni" title="Ownership percentage">3.23% shareholding stake in Evvo Labs. The strategic investment would enable ORKT to leverage Evvo Labs’ cybersecurity capabilities to elevate ORKT’s offerings of digital transformation solutions, benefitting the Company’s end-user enterprise customers. Around November 11, 2024, 20,588 ordinary shares of Evvo Labs, representing approximately <span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20241018__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvvoLabsPteLtdMember_zdvdRcpK3GN8" title="Ownership percentage">3.23% of the total shareholding of Evvo Labs, were issued to Orangekloud Investments Pte Ltd. Around November and December 2025, Orangekloud exchanged its entire equity interests in Evvo Labs Pte Ltd to <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251201__20251231__dei--LegalEntityAxis__custom--EvvoLabsPteLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zHEtI6U1yOC7" title="shares issued"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251101__20251130__dei--LegalEntityAxis__custom--EvvoLabsPteLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z8VTdY6cdawb" title="shares issued">1,001,199 class A ordinary shares of Evvolutions LeadTech Inc (“EVVO”), a Cayman-incorporated entity which then held <span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251130__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvvoLabsPteLtdMember_zV8KB4Smxhpb" title="Ownership percentage"><span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvvoLabsPteLtdMember_zWZZ3M3jKLwj" title="Ownership percentage">100% shares in Evvo Labs. EVVO filed its F-1 Registration Statement with the US Securities & Exchange Commission on 10 Dec 2025, in connection with a proposed IPO New York Stock Exchange, and subsequently announced its plans to offer up to <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pn5n6_c20251210__20251210__dei--LegalEntityAxis__custom--EvvoLabsPteLtdMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zE3PsCfZjKme" title="shares issued">3.3 million IPO shares at a price range of US$<span id="xdx_90C_eus-gaap--SaleOfStockPricePerShare_iI_uUSDPShares_c20251210__dei--LegalEntityAxis__custom--EvvoLabsPteLtdMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__srt--RangeAxis__srt--MinimumMember_zHgpVNb44uo8" title="Stock price per share">4 to US$<span id="xdx_907_eus-gaap--SaleOfStockPricePerShare_iI_uUSDPShares_c20251210__dei--LegalEntityAxis__custom--EvvoLabsPteLtdMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__srt--RangeAxis__srt--MaximumMember_zV5AOYXsvEpg" title="Stock price per share">5 under the ticker symbol of “EVVO” (as shown in NASDAQ website). The Company accounts for its investment in EVVO in accordance with ASC 321, Investments — Equity Securities, and measures the investment at fair value, with changes in fair value recognized in earnings. As at December 31, 2025, the fair value of the investment was estimated using a combination of observable and unobservable inputs, including the low end of the proposed IPO price range published on the NASDAQ website, following its Form F-1 filing with the US Securities & Exchange Commission (SEC), adjusted for an estimated discount of 25% to reflect factors including IPO completion risk, market volatility, and lack of liquidity. Comparison was also made to the average price-earnings and price-to-sales ratios, as well as EVVO’s forward sales and profits – as prepared by EVVO in consultation with its underwriter - for benchmarking reference. The investment is classified within Level 3 of the fair value hierarchy due to the use of some unobservable inputs. The resulting amount was translated into the Company’s functional currency using the year-end spot exchange rate. During the year, the Company recognized an unrealized gain of S$2.89 million, which is presented as unrealized gain on equity securities in profit or loss under US GAAP.</td></tr> </table>

1000000

503579

547842

3890000

246664

267316

3025119

191822

207882

1000000

0.0323

20588

0.0323

1001199

3300000

2890000

Revenue recognition The Company accounts for its revenue under ASC Topic 606, Revenue from Contracts with Customers. The five-step model defined by ASC Topic 606 requires the Company to: (1) identify its contracts with customers; (2) identify its performance obligations under those contracts; (3) determine the transaction prices of those contracts; (4) allocate the transaction prices to its performance obligations in those contracts; and (5) recognize revenue when each performance obligation under those contracts is satisfied. Revenue is recognized when promised services are transferred to the client in an amount that reflects the consideration expected in exchange for those services. Revenues are generally recognized upon the transfer of control of promised products or services provided to our customers, reflecting the amount of consideration we expect to receive for those products or services. The Company generates revenue from the following streams: (1) Sales of Packaged software solutions The Company enters into packaged software solution contracts with brand-named software and IT product/service providers for consideration that can include various combinations of products and services, which are generally capable of being distinct and accounted for as separate performance obligations. Certain contracts may include the Company’s performance obligations to arrange the IT products/service to be provided by the brand-named providers. The Company considers the following indicators amongst others when determining whether it is acting as a principal in the contract where revenue would be recorded on a gross basis: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.5in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.5in; text-align: justify; padding-left: 0pt; text-indent: 0pt">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">the Company is primarily responsible for arranging the promise to provide the specified products or services;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">the Company has inventory risk before the specified products/services have been transferred to a customer or after transfer of control to the customer; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">(iii)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">the Company has discretion in establishing the price for the specified products or services delivered.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">2</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Summary of significant accounting policies (continued)</td></tr> </table> Revenue recognition (continued) In these arrangements, as the company assumes the principle role in these transactions, revenue is recognized in the amount of the gross fee associated with them being a principle. These arrangements primarily relate to the sale of third party software and services and the Company is in charge of providing services for the coordination, holding, delivery and aftersales services of the software, and thereby assuming the inventory risk and has the full discretion in setting the prices for their these products and services. Determining whether products and services are considered distinct performance obligations that should be accounted for separately versus together may require judgment. The Company allocates the transaction price to each performance obligation in a contract based on its relative standalone selling price, or SSP. The SSP is the observable price at which the Company sells the product or service separately. Products sold are without a right of return and consequently no sales returns allowance is considered necessary. Packaged software solutions we contracted to sale include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Third party licenses and services</td></tr> </table> Revenue generated from third party licenses sold are recognized upon transfer of control of licenses at point in time in an amount that reflects the consideration the Company expects to receive in exchange for the licenses. Third party licenses include third party licenses and products, and subscription of third-party hosting services. In respect of third-party hosting services revenue, Microsoft Corporation (“Microsoft”) provides the hosting services when customers access their cloud offerings. The Company will bill and collect in advance from customers before purchase through Microsoft portal at fixed subscription term at annual basis. Microsoft will generate Admin ID, password, and Tenant ID based on the end customer’s name to register licenses for customer to access the portal for resource creation, then the control of license is considered transferred to customer. The Company does not have any other obligation during the remaining term. The third-party hosting services revenue is non-refundable based on Microsoft’s policy. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">(b) </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Subscription of No-code platform and mobile application</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">No-code platform and mobile application</td></tr> </table> The annual subscription revenue generated from our No-Code platform (eMOBIQ®, OK365®) are non-refundable while customer and Project Manager will sign off on “GO LIVE” document for our own project customers or acceptance of invoice for third party resellers or subscribers as evidence of right to access our platform. The subscription revenue is recognized over time of subscription. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Professional services and support revenue</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Professional service revenue</td></tr> </table> Our professional service is primarily designed to modify or customize digital transformation solutions for our customers, among others, consultation, application development and deployment assistance and training related to our customers. Professional services are billed under fixed-fee arrangements. Each project is assigned a total man-day and each task is allocated a specific number of man days split by specific tasks. Revenue is recognized based on the proportion of number of assigned man-days against the total allocated man days. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Support income</td></tr> </table> Support fee is from support post implementation of software projects. Revenue is recognized ratably over the contractual support period. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">2 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Summary of significant accounting policies (continued)</td></tr> </table>

<p id="xdx_84E_ecustom--ContractAssetsAndContractLiabilitiesPolicyTextBlock_zTUbw6MzBmX8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Contract Assets and contract liabilities The contract assets primarily relate to the Company’s rights to bill for work completed but not billed at the reporting date. The contract assets are transferred to receivables until subsequent billing phase. The contract liabilities primarily relate to advance billing to customers based on the contract, for which project task has yet completed.

Segments In accordance with ASC 280, Segment Reporting, operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by CODM, or decision making group, in deciding how to allocate resources and in assessing performance. The Company uses the “management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s CODM for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. Management, including the CODM, reviews operation results by the revenue of different services. Based on management’s assessment of their business operation and main product lines, the Company has determined that it has two2 operating segments based on product offered as defined by ASC 280 as follow. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Sales of Packaged software solutions</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Sales of No-code platform and mobile application</td></tr> </table> Packaged software solutions Organizations historically rely on packaged software and custom software solutions for their operations and business automation. The packaged software solutions segment acknowledges this reliance and aims to provide solutions to address unique business operating models and requirements, offering competitive advantages. It recognizes that standardized frameworks often necessitate organizations to conform their individual processes, needs, and systems of record. No-code platform and mobile application This segment focuses on providing a rapid development environment through a No-Code platform. The eMOBIQ® platform enables organizations to speed up their enterprise application development cycle by offering an intuitive and visual interface that requires no coding. The platform includes easy-to-use navigation tools and drag-and-drop application building components, facilitating the design process and enabling the launch of business applications in a faster and more productive manner. Additionally, it allows professional and citizen developers to utilize the platform, import custom plugins, and integrate with various ERP systems.

Concentrations and credit risk The Company maintains cash with banks in Singapore (“SGN”). Should any bank holding cash become insolvent, or if the Company is otherwise unable to withdraw funds, the Company would lose the cash with that bank; however, the Company has not experienced any losses in such accounts and believes it is not exposed to any significant risks on its cash in bank accounts. In Singapore, with effect from April 1, 2024, a depositor has up to S$100,000 insured by Singapore Deposit Insurance Corporation (“SDIC”). Financial instruments that potentially expose the Company to concentration of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Company has designed its credit policies with an objective to minimize its exposure to credit risk. The Company’s accounts receivable are short term in nature and the associated risk is minimal. The Company conducts credit evaluations on its clients and generally does not require collateral or other security. The Company periodically evaluates the creditworthiness of the existing clients in determining the allowance for doubtful accounts primarily based upon the age of the receivables and factors surrounding the credit risk of specific clients. As of December 31, 2023, 2024 and 2025, the Company’s assets were located in Singapore and the Company’s revenue was principally derived from the operations in Singapore. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">2 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Summary of significant accounting policies (continued)</td></tr> </table> Concentrations and credit risk (continued) For the year ended December 31, 2024, customer A and customer D each accounted for <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zu5OJFW2Mco5" title="Concentration risk percentage"><span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zcDzwr62vE9k" title="Concentration risk percentage">6% of the Company’s total revenue, and <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerAMember_zSaDTxVJ6Z1e" title="Concentration risk percentage">6% and <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerDMember_zQDuXHqwjZol" title="Concentration risk percentage">5% of the Company’s total accounts receivable as of December 31, 2024, respectively. For the year ended December 31, 2025, customer E, customer F and customer G accounted for <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember_zbOQ175gGSWf" title="Concentration risk percentage">13%, <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerFMember_zR8BMlQAiq9d" title="Concentration risk percentage">7% and <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerGMember_zNVgRpL03iS3" title="Concentration risk percentage">7% of the Company’s total revenue, and <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerEMember_z10fE96x6EN4" title="Concentration risk percentage">1%, <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerFMember_zBXcuFg8j47i" title="Concentration risk percentage">25% and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerGMember_zx2JuO4Un4d8" title="Concentration risk percentage">48% of the Company’s total accounts receivable as of December 31, 2025, respectively. For the year ended December 31, 2024, Microsoft Regional Sales Pte Ltd. and Ingram Micro Asia Marketplace Pte Ltd. accounted for <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfSaleMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--MicrosoftRegionalSalesPteLtdMember_zxrBHgh4UAFc" title="Concentration risk percentage">40% and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfSaleMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--IngramMicroAsiaMarketplacePteLtdMember_zkQ5owsgrGw6" title="Concentration risk percentage">37% of the Company’s total purchases, and <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--MicrosoftRegionalSalesPteLtdMember_zYQWLPrttTw1" title="Concentration risk percentage">47% and <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--IngramMicroAsiaMarketplacePteLtdMember_zJcEKxtsmRSk" title="Concentration risk percentage">12% of the accounts payable as of December 31, 2024, respectively. For the year ended December 31, 2025, Microsoft Regional Sales Pte Ltd., Ingram Micro Asia Marketplace Pte Ltd. and Agentis Intelligence Pte Ltd. accounted for <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfSaleMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--MicrosoftRegionalSalesPteLtdMember_zDJzo46mUNJ8" title="Concentration risk percentage">21%, <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfSaleMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--IngramMicroAsiaMarketplacePteLtdMember_zYB5gHn1D9w6" title="Concentration risk percentage">13% and <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfSaleMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--AgentisIntelligencePteLtdMember_z5bt3pXDWaVi" title="Concentration risk percentage">24% of the Company’s total purchases, and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--MicrosoftRegionalSalesPteLtdMember_zfjES0PN3fZg" title="Concentration risk percentage">74%, <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--IngramMicroAsiaMarketplacePteLtdMember_zbWgxONsogIg" title="Concentration risk percentage">12% and <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--AgentisIntelligencePteLtdMember_z0LT1fTwb8l7" title="Concentration risk percentage">0% of the accounts payable as of December 31, 2025, respectively. Employee benefits Employee benefits are recognized as an expense, unless the cost qualifies to be capitalized as an asset. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.5in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">i)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Defined contribution plans</td></tr> </table> Defined contribution plans are post-employment benefit plans under which the Company pays fixed contributions into separate entities such as the Central Provident Fund on a mandatory, contractual or voluntary basis. The Company has no further payment obligations once the contributions have been paid. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.5in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Short-term compensated absences</td></tr> </table> Employee entitlements to annual leave are recognized when they accrue to employees. A provision is made for the estimated liability for annual leave as a result of services rendered by employees up to the balance sheet date.

100000

0.06

0.05

0.13

0.07

0.01

0.25

0.48

0.40

0.37

0.47

0.12

0.21

0.13

0.24

0.74

0.12

Related parties The Company follows ASC 850 Related Party Disclosures for the identification of related parties and disclosure of related party transactions.

<p id="xdx_844_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_ztC18Cy2DGt7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Foreign currency The accompanying consolidated financial statements are presented in Singapore Dollars (“S$”), which is the reporting currency of the Company. The functional currencies of the Company are the Singapore Dollar, United State Dollars and Malaysia Ringgit. Translations of the consolidated balance sheet, consolidated statement of income and consolidated statements of cash flows from S$ into US$ as of and for the years ended December 31, 2025 are solely for the convenience of the reader and were calculated at the rate of US$ 0.7320 = S$1, as set forth in the statistical release of the Federal Reserve System on December 31, 2025. No representation is made that the SGD amounts could have been, or could be, converted, realized or settled into US$ at that rate on December 31, 2025, or at any other rate. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">2 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Summary of significant accounting policies (continued)</td></tr> </table>

US$ 0.7320 = S$1,

Income taxes The Company accounts for income taxes under FASB ASC 740. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets are also provided for net operating loss carryforwards that can be utilized to offset future taxable income. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period including the enactment date. A valuation allowance is established, when necessary, to reduce net deferred tax assets to the amount expected to be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing authorities. The provisions of FASB ASC 740-10-25, “Accounting for Uncertainty in Income Taxes,” prescribe a more-likely-than-not threshold for consolidated financial statement recognition and measurement of a tax position taken (or expected to be taken) in a tax return. This interpretation also provides guidance on the recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and related disclosures. The Company did not accrue any liability, interest or penalties related to uncertain tax positions in its provision for income taxes for the years ended December 31, 2023,2024 and 2025. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12 months.

Earnings (loss) per share Basic earnings (loss) per share is computed by dividing net earnings (loss) attributable to ordinary shareholders by the weighted average number of Ordinary Share outstanding during the year. Diluted earnings per share reflect the potential dilution that could occur if outstanding stock options, warrants and convertible debt were exercised or converted into Ordinary Share. When the Company has a loss, diluted shares are not included as their effect would be anti-dilutive. The Company has no dilutive securities or debt for each of the years end December 31, 2024 and 2025.

<p id="xdx_84F_ecustom--RecentAdoptedAccountingPronouncementsPolicyTextBlock_z1QTVxWg3rtf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Recent Adopted Accounting Pronouncements In June 2016, the FASB issued ASU 2016-13, “Financial Instruments—Credit Losses”. The standard, including subsequently issued amendments (ASU 2018-19, ASU 2019-04, ASU 2019-05, ASU 2019-10 and ASU 2019-11), requires a financial asset measured at amortized cost basis, such as accounts receivable and certain other financial assets, to be presented at the net amount expected to be collected based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. In November 2019, the FASB issued ASU No. 2019-10 to postpone the effective date of ASU No. 2016-13 for public business entities eligible to be smaller reporting companies defined by the SEC to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company adopted the updates as of January 1, 2023, with no material impact on the Company’s consolidated financial statements.

<p id="xdx_847_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z5UewsjHZHa6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Recent Issued Accounting Pronouncements The Company is an “emerging growth company” (“EGC”) as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, EGC can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company made the election to delay the adoption of new or revised accounting standards. As result of the election, the Company’s financial statements may not be comparable to companies that comply with public company effective dates. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">2 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Summary of significant accounting policies (continued)</td></tr> </table> Recent Accounting Pronouncements (continued) In November 2023, the FASB issued ASU No. 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”, which amends and enhances the disclosure requirements for reportable segments. All disclosure requirements under this standard will also be required for public entities with a single reportable segment. This standard became effective for fiscal years beginning after December 15, 2023 and for interim periods within fiscal years beginning after December 15, 2024. The Company adopted this standard in the fourth quarter of 2024, which did not have a material impact on the consolidated financial statements and related disclosures. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”). ASU 2023-09 requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The ASU is effective for public business entities for annual periods beginning after December 15, 2024. The Company adopted this ASU in fiscal year 2025. As the amendments relate to disclosure requirements only, the adoption did not have a material impact on the Company’s consolidated financial statements. In March 2024, the FASB issued ASU No. 2024-02, Codification Improvements-Amendments to Remove References to the Concepts Statements (“ASU 2024-02”). The amendments in this Update affect a variety of Topics in the Codification. The amendments apply to all reporting entities within the scope of the affected accounting guidance. This update contains amendments to the Codification that remove references to various Concepts Statements. In most instances, the references are extraneous and not required to understand or apply the guidance. In other instances, the references were used in prior statements to provide guidance in certain topical areas. ASU 2024-02 is effective for public business entities for fiscal years beginning after December 15, 2024. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2025. Early adoption is permitted for both interim and annual financial statements that have not yet been issued or made available for issuance. The Company does not expect to adopt this guidance early and does not expect the adoption of this ASU to have a material impact on its future consolidated financial statements. In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40), which requires new disclosures to disaggregate prescribed natural expenses underlying any income statement caption. This ASU is effective for annual periods in fiscal years beginning after December 15, 2026, and interim periods within annual periods beginning after December 15, 2027. Early adoption is permitted. The ASU applies on a prospective basis for periods beginning after the effective date. However, retrospective application to any or all prior periods presented is permitted. The Company is currently evaluating the impact of adoption of this standard on its consolidated financial statements. In September 2025, the FASB issued ASU 2025-06, which modernizes the accounting for internal-use software by removing references to project development stages and introducing a “probable-to-complete” capitalization threshold. The amendments are intended to better align accounting with contemporary software development methods, including agile and iterative development, which are commonly used in SaaS and platform-based businesses. The standard is effective for fiscal years beginning after December 15, 2027, including interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact of this standard on its accounting for capitalized software development costs. Except as mentioned above, the Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s consolidated balance sheets, statements of operations and cash flows.

<p id="xdx_80B_eus-gaap--AccountsAndNontradeReceivableTextBlock_zF9PlmsEwavh" style="font: 10pt Times New Roman, Times, Serif; display: none; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt; width: 0.25in">3</td> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt">Accounts receivable, net</td></tr> </table> <p id="xdx_89B_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zyJPrxh6Pshl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Accounts receivable, net consist of the following: Schedule of accounts receivable, net <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20241231_zu9GU7QOzF4b" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zIku8xzeqhu8" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December, 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--AccountsReceivableGrossCurrent_iI_maARNCzG7v_z6vD6cUWqed7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; text-indent: 0pt; padding-left: 0pt">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">564,772</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,119,330</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--AccountsReceivableGrossCurrent_iI_uUSD_maARNCzG7v_c20251231_z8CcZJOr8Mo8" style="width: 14%; text-align: right" title="Accounts receivable">870,464</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_msARNCzG7v_zDInyR4sFLGe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Less: allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(320,593</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(218,571</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_uUSD_msARNCzG7v_c20251231_zJehbG3nNmy4" style="border-bottom: Black 1pt solid; text-align: right" title="Less: allowance for doubtful accounts">(169,975</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCzG7v_zNm3KBpeAuA8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Accounts receivable, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">244,179</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">900,759</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--AccountsReceivableNetCurrent_iTI_uUSD_mtARNCzG7v_c20251231_zDa4hbPFEP5a" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, net">700,489</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">3</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Accounts receivable, net (continued) </td></tr> </table> <p id="xdx_89F_ecustom--ScheduleOfMovementsOfAllowanceForAoubtfulAccountsTableTextBlock_zjzShxHXPSok" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Movements of allowance for credit losses are as follows: Schedule of movements of allowance for credit losses <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20240101__20241231_z6ZMGqWd3nEk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20251231_zd72JQWmNRk2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_zpNlIo6ljgh9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; text-indent: 0pt; padding-left: 0pt">Allowance for credit losses, beginning of the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">284,542</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">320,593</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_uUSD_c20250101__20251231_zzLGHckLe05c" style="width: 14%; text-align: right" title="Allowance for doubtful accounts, beginning balance of the year">249,314</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_zl5xmY1pWWKf" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Addition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,051</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_uUSD_c20250101__20251231_zF8FFEbuBZr7" style="text-align: right" title="Addition">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ProvisionForDoubtfulAccounts_zjS15bRLmDbi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Reversal</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(102,022</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ProvisionForDoubtfulAccounts_uUSD_c20250101__20251231_zv0caY7aorp3" style="border-bottom: Black 1pt solid; text-align: right" title="Reversal">(79,339</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_zysGdYmxXppb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Allowance for credit losses, ending of the year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">320,593</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">218,571</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_uUSD_c20250101__20251231_zAqMgd60Kdkd" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for doubtful accounts, ending balance of the year">169,975</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

<p id="xdx_89B_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zyJPrxh6Pshl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Accounts receivable, net consist of the following: Schedule of accounts receivable, net <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20241231_zu9GU7QOzF4b" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zIku8xzeqhu8" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December, 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--AccountsReceivableGrossCurrent_iI_maARNCzG7v_z6vD6cUWqed7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; text-indent: 0pt; padding-left: 0pt">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">564,772</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,119,330</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--AccountsReceivableGrossCurrent_iI_uUSD_maARNCzG7v_c20251231_z8CcZJOr8Mo8" style="width: 14%; text-align: right" title="Accounts receivable">870,464</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_msARNCzG7v_zDInyR4sFLGe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Less: allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(320,593</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(218,571</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_uUSD_msARNCzG7v_c20251231_zJehbG3nNmy4" style="border-bottom: Black 1pt solid; text-align: right" title="Less: allowance for doubtful accounts">(169,975</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCzG7v_zNm3KBpeAuA8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Accounts receivable, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">244,179</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">900,759</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--AccountsReceivableNetCurrent_iTI_uUSD_mtARNCzG7v_c20251231_zDa4hbPFEP5a" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, net">700,489</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

564772

1119330

870464

320593

218571

169975

244179

900759

700489

<p id="xdx_89F_ecustom--ScheduleOfMovementsOfAllowanceForAoubtfulAccountsTableTextBlock_zjzShxHXPSok" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Movements of allowance for credit losses are as follows: Schedule of movements of allowance for credit losses <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20240101__20241231_z6ZMGqWd3nEk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20251231_zd72JQWmNRk2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: right"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">SGD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_zpNlIo6ljgh9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; text-indent: 0pt; padding-left: 0pt">Allowance for credit losses, beginning of the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">284,542</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">320,593</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_uUSD_c20250101__20251231_zzLGHckLe05c" style="width: 14%; text-align: right" title="Allowance for doubtful accounts, beginning balance of the year">249,314</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_zl5xmY1pWWKf" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Addition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,051</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_uUSD_c20250101__20251231_zF8FFEbuBZr7" style="text-align: right" title="Addition">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ProvisionForDoubtfulAccounts_zjS15bRLmDbi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Reversal</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(102,022</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ProvisionForDoubtfulAccounts_uUSD_c20250101__20251231_zv0caY7aorp3" style="border-bottom: Black 1pt solid; text-align: right" title="Reversal">(79,339</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_zysGdYmxXppb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Allowance for credit losses, ending of the year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">320,593</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">218,571</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_uUSD_c20250101__20251231_zAqMgd60Kdkd" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for doubtful accounts, ending balance of the year">169,975</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

284542

320593

249314

36051

-102022

-79339

320593

218571

169975

<p id="xdx_80D_ecustom--ContractAssetsAndContractLiabilitiesDisclosureTextBlock_zpd2pFi8Zus2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">4 Contract assets and contract liabilities <p id="xdx_894_eus-gaap--ContractWithCustomerAssetAndLiabilityTableTextBlock_z5CLWNig116" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Schedule of contract assets and contract liabilities Contract assets: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20241231_zGnh3iq6nyyb" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250101__20251231_zBuNxNEmE7I9" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December, 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--ContractWithCustomerAssetNet_iS_zeJcoHswmoO3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; text-indent: 0pt; padding-left: 0pt">Balance - beginning of the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">462,563</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">136,246</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ContractWithCustomerAssetNet_iS_uUSD_c20250101__20251231_zKKKrgY7vIBl" style="width: 14%; text-align: right" title="Contract assets - beginning of the year">105,954</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ContractWithCustomerAssetNet_iS_zVI9qV742yqa" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left; text-indent: 0pt; padding-left: 0pt">Contract assets - beginning of the year</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">462,563</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">136,246</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_983_eus-gaap--ContractWithCustomerAssetNet_iS_uUSD_c20250101__20251231_zdJPsqFLacGa" style="display: none; text-align: right" title="Contract assets - beginning of the year">105,954</td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--ContractWithCustomerAssetIncreaseResultingFromSatisfactionOfPerformanceObligations_zrp4WBJ6XEgg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Increase resulting from satisfaction of performance obligations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,514,420</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,018,368</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ContractWithCustomerAssetIncreaseResultingFromSatisfactionOfPerformanceObligations_uUSD_c20250101__20251231_zbF8TBIrLJPl" style="text-align: right" title="Increase resulting from satisfaction of performance obligations">791,950</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--ContractWithCustomerAssetProgressBillings_iN_di_zGrn09sviQh8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Less: progress billings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,840,737</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,089,547</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--ContractWithCustomerAssetProgressBillings_iN_di_uUSD_c20250101__20251231_z3kysmULT8Zg" style="border-bottom: Black 1pt solid; text-align: right" title="Less: progress billings">(847,303</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ContractWithCustomerAssetNet_iE_zDlvUhHTQLc9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Balance - end of the year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">136,246</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">65,065</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--ContractWithCustomerAssetNet_iE_uUSD_c20250101__20251231_zO5UahffLwW8" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets - end of the year">50,599</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ContractWithCustomerAssetNet_iE_zzDUMsSoPbtd" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Contract assets - end of the year</td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right">136,246</td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right">65,065</td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td id="xdx_980_eus-gaap--ContractWithCustomerAssetNet_iE_uUSD_c20250101__20251231_zlzZPa9Mgol8" style="border-bottom: Black 2.5pt double; display: none; text-align: right" title="Contract assets - end of the year">50,599</td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Contract liabilities: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" id="xdx_49A_20240101__20241231_z27yr70Ie1C5" style="border-bottom: black 1pt solid; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2024</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" id="xdx_49C_20250101__20251231_zH7kM1z96gd8" style="border-bottom: black 1pt solid; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2025</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2025 </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="10" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">As of December, 31</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2024</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2025</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2025 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt">S$</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt">S$</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt">US$</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_40F_eus-gaap--ContractWithCustomerLiability_iS_z5OtzMgCBIfe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 46%; padding-left: 0pt; text-indent: 0pt">Balance - beginning of the year</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 2%; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 1%; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 14%; text-align: right; padding-left: 0pt; text-indent: 0pt">602,475</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 1%; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 2%; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 1%; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 14%; text-align: right; padding-left: 0pt; text-indent: 0pt">1,140,499</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 1%; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 2%; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 1%; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_984_eus-gaap--ContractWithCustomerLiability_iS_uUSD_c20250101__20251231_z2FSRmYwjbLf" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 14%; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Contract liabilities - beginning of the year">886,927</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 1%; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_406_eus-gaap--ContractWithCustomerLiability_iS_zXSi8Fghx9q6" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Contract liabilities - beginning of the year</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt">602,475</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt">1,140,499</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_985_eus-gaap--ContractWithCustomerLiability_iS_uUSD_c20250101__20251231_zuywpTs18yE3" style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Contract liabilities - beginning of the year">886,927</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_401_ecustom--ContractWithCustomerLiabilityAdvancesFromCustomers_zq3XYSryxYec" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Advances from customers</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt">1,871,053 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt">1,412,632</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_983_ecustom--ContractWithCustomerLiabilityAdvancesFromCustomers_uUSD_c20250101__20251231_zwMSYEtSG7P1" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Advances from customers">1,098,555</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_402_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_zMT3BxhgICi5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt">Revenue recognized during the year</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">(1,333,029</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt">)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">(1,639,432</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt">)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_98B_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_uUSD_c20250101__20251231_zAaqjYJiSKL4" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Revenue recognized during the year">(1,274,930</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_402_eus-gaap--ContractWithCustomerLiability_iE_z4v6U1mGi6D8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt">Balance - end of the year</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">1,140,499</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">913,699</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_989_eus-gaap--ContractWithCustomerLiability_iE_uUSD_c20250101__20251231_zS3qnEIaf2wk" style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Contract liabilities - end of the year">710,552</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_40D_eus-gaap--ContractWithCustomerLiability_iE_zVSXN3Bu5Tl8" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt">Contract liabilities - end of the year</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">1,140,499</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">913,699</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_98E_eus-gaap--ContractWithCustomerLiability_iE_uUSD_c20250101__20251231_zjnrUBvSfOw5" style="border-bottom: black 2.25pt double; display: none; font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Contract liabilities - end of the year">710,552</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">4</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Contract assets and contract liabilities (continued)</td></tr> </table> As of December 31, 2025 , the aggregate amount of transaction price allocated to unsatisfied performance obligations related to the Company’s revenue is S$735,764 (US$572,178). The Company expects to recognize revenue upon the service provided and the performance obligations are satisfied during the following time frame: <p id="xdx_89B_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock_zbGUWHbDPAC" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 21.3pt; text-align: justify">Schedule of revenue recognized from service provided and the performance obligations <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2026<span id="xdx_908_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtY_c20251231__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2026-01-01_z50jpYiSDqf2" style="display: none" title="Remaining Performance Obligations, Years">1</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2027<span id="xdx_907_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtY_c20251231__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2027-01-01_zk3zJAZrhjAj" style="display: none" title="Remaining Performance Obligations, Years">1</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">Total<span id="xdx_90D_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtY_c20251231__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2025-12-31_zfSfGFY47b03" style="display: none" title="Remaining Performance Obligations, Years">0</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2027</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Remaining performance obligations (S$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Packaged subscription, license, software and hardware for solution</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; text-indent: 0pt; padding-left: 10pt">- Third party licenses (a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__srt--ProductOrServiceAxis__custom--ThirdPartyLicensesMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2026-01-01_fKGEp_z0gRFukSppD3" style="width: 14%; text-align: right" title="Remaining performance obligations">242,386</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__srt--ProductOrServiceAxis__custom--ThirdPartyLicensesMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2027-01-01_fKGEp_zi9gWZ2CQi1b" style="width: 14%; text-align: right" title="Remaining performance obligations">27,840</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__srt--ProductOrServiceAxis__custom--ThirdPartyLicensesMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2025-12-31_fKGEp_zTLmx4kJhZE1" style="width: 14%; text-align: right" title="Remaining performance obligations">270,226</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">- Subscription of No-Code platform and mobile application (b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__srt--ProductOrServiceAxis__custom--SubscriptionOfNoCodePlatformAndMobileApplicationMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2026-01-01_fKGIp_zezFsBPt7OH5" style="text-align: right" title="Remaining performance obligations">22,990</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__srt--ProductOrServiceAxis__custom--SubscriptionOfNoCodePlatformAndMobileApplicationMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2027-01-01_fKGIp_zIw30zcpgul" style="text-align: right" title="Remaining performance obligations">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__srt--ProductOrServiceAxis__custom--SubscriptionOfNoCodePlatformAndMobileApplicationMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2025-12-31_fKGIp_zvPbcBK1pzqi" style="text-align: right" title="Remaining performance obligations">22,990</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Services and license support (c)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__srt--ProductOrServiceAxis__custom--ServicesAndLicenseSupportMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2026-01-01_fKGMp_zMNpc7QDrKA3" style="border-bottom: Black 1pt solid; text-align: right" title="Remaining performance obligations">380,100</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__srt--ProductOrServiceAxis__custom--ServicesAndLicenseSupportMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2027-01-01_fKGMp_z8zmdsRhXxAf" style="border-bottom: Black 1pt solid; text-align: right" title="Remaining performance obligations">62,448</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__srt--ProductOrServiceAxis__custom--ServicesAndLicenseSupportMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2025-12-31_fKGMp_zHvAYgbROcaa" style="border-bottom: Black 1pt solid; text-align: right" title="Remaining performance obligations">442,548</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2026-01-01_zBQnSTwn3TY4" style="border-bottom: Black 2.5pt double; text-align: right" title="Remaining performance obligations">645,476</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2027-01-01_zYDHTGVzpq9d" style="border-bottom: Black 2.5pt double; text-align: right" title="Remaining performance obligations">90,288</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2025-12-31_zdyo8QU76JD5" style="border-bottom: Black 2.5pt double; text-align: right" title="Remaining performance obligations">735,764</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Remaining performance obligations (US$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Packaged subscription, license, software and hardware for solution</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">- Third party licenses (a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__srt--ProductOrServiceAxis__custom--ThirdPartyLicensesMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2026-01-01_fKGEp_zd8J9wDPpfel" style="text-align: right" title="Remaining performance obligations">188,494</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__srt--ProductOrServiceAxis__custom--ThirdPartyLicensesMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2027-01-01_fKGEp_z2BlLa7JSXV5" style="text-align: right" title="Remaining performance obligations">21,650</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__srt--ProductOrServiceAxis__custom--ThirdPartyLicensesMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2025-12-31_fKGEp_zfrtVZkkKKF7" style="text-align: right" title="Remaining performance obligations">210,144</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">- Subscription of No-Code platform and mobile application (b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__srt--ProductOrServiceAxis__custom--SubscriptionOfNoCodePlatformAndMobileApplicationMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2026-01-01_fKGIp_zdhyqFmMVtkf" style="text-align: right" title="Remaining performance obligations">17,879</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__srt--ProductOrServiceAxis__custom--SubscriptionOfNoCodePlatformAndMobileApplicationMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2027-01-01_fKGIp_zkBpIA7awiTj" style="text-align: right" title="Remaining performance obligations">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__srt--ProductOrServiceAxis__custom--SubscriptionOfNoCodePlatformAndMobileApplicationMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2025-12-31_fKGIp_z7UCd2dWFPj8" style="text-align: right" title="Remaining performance obligations">17,879</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Services and license support (c)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__srt--ProductOrServiceAxis__custom--ServicesAndLicenseSupportMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2026-01-01_fKGMp_z38TY2t797Qc" style="border-bottom: Black 1pt solid; text-align: right" title="Remaining performance obligations">295,591</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__srt--ProductOrServiceAxis__custom--ServicesAndLicenseSupportMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2027-01-01_fKGMp_ziZG9u0pYOfk" style="border-bottom: Black 1pt solid; text-align: right" title="Remaining performance obligations">48,564</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__srt--ProductOrServiceAxis__custom--ServicesAndLicenseSupportMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2025-12-31_fKGMp_z7UkqBqdRky6" style="border-bottom: Black 1pt solid; text-align: right" title="Remaining performance obligations">344,155</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2026-01-01_zzBOZycZet16" style="border-bottom: Black 2.5pt double; text-align: right" title="Remaining performance obligations">501,964</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2027-01-01_zls50glWpyB7" style="border-bottom: Black 2.5pt double; text-align: right" title="Remaining performance obligations">70,214</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2025-12-31_zjxyXYjtVsBj" style="border-bottom: Black 2.5pt double; text-align: right" title="Remaining performance obligations">572,178</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.5in; padding-left: 0pt; text-indent: 0pt">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Advances from customers but packaged subscription, license, software or hardware for solution have not delivered to customer yet as of December 31, 2025.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">The remaining subscription period of No-Code platform and mobile application sold as of December 31, 2025 .</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">(c)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">The remaining performance obligations for professional services or support pursuant to services or support contracts have yet to be rendered pursuant to the ongoing projects.</td></tr> </table>

<p id="xdx_894_eus-gaap--ContractWithCustomerAssetAndLiabilityTableTextBlock_z5CLWNig116" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Schedule of contract assets and contract liabilities Contract assets: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20241231_zGnh3iq6nyyb" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250101__20251231_zBuNxNEmE7I9" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December, 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--ContractWithCustomerAssetNet_iS_zeJcoHswmoO3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; text-indent: 0pt; padding-left: 0pt">Balance - beginning of the year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">462,563</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">136,246</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ContractWithCustomerAssetNet_iS_uUSD_c20250101__20251231_zKKKrgY7vIBl" style="width: 14%; text-align: right" title="Contract assets - beginning of the year">105,954</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ContractWithCustomerAssetNet_iS_zVI9qV742yqa" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left; text-indent: 0pt; padding-left: 0pt">Contract assets - beginning of the year</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">462,563</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">136,246</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_983_eus-gaap--ContractWithCustomerAssetNet_iS_uUSD_c20250101__20251231_zdJPsqFLacGa" style="display: none; text-align: right" title="Contract assets - beginning of the year">105,954</td><td style="display: none; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--ContractWithCustomerAssetIncreaseResultingFromSatisfactionOfPerformanceObligations_zrp4WBJ6XEgg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Increase resulting from satisfaction of performance obligations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,514,420</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,018,368</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ContractWithCustomerAssetIncreaseResultingFromSatisfactionOfPerformanceObligations_uUSD_c20250101__20251231_zbF8TBIrLJPl" style="text-align: right" title="Increase resulting from satisfaction of performance obligations">791,950</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--ContractWithCustomerAssetProgressBillings_iN_di_zGrn09sviQh8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Less: progress billings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,840,737</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,089,547</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--ContractWithCustomerAssetProgressBillings_iN_di_uUSD_c20250101__20251231_z3kysmULT8Zg" style="border-bottom: Black 1pt solid; text-align: right" title="Less: progress billings">(847,303</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ContractWithCustomerAssetNet_iE_zDlvUhHTQLc9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Balance - end of the year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">136,246</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">65,065</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--ContractWithCustomerAssetNet_iE_uUSD_c20250101__20251231_zO5UahffLwW8" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets - end of the year">50,599</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ContractWithCustomerAssetNet_iE_zzDUMsSoPbtd" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Contract assets - end of the year</td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right">136,246</td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right">65,065</td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td id="xdx_980_eus-gaap--ContractWithCustomerAssetNet_iE_uUSD_c20250101__20251231_zlzZPa9Mgol8" style="border-bottom: Black 2.5pt double; display: none; text-align: right" title="Contract assets - end of the year">50,599</td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Contract liabilities: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" id="xdx_49A_20240101__20241231_z27yr70Ie1C5" style="border-bottom: black 1pt solid; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2024</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" id="xdx_49C_20250101__20251231_zH7kM1z96gd8" style="border-bottom: black 1pt solid; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2025</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2025 </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="10" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">As of December, 31</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2024</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2025</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2025 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt">S$</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt">S$</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt">US$</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_40F_eus-gaap--ContractWithCustomerLiability_iS_z5OtzMgCBIfe" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 46%; padding-left: 0pt; text-indent: 0pt">Balance - beginning of the year</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 2%; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 1%; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 14%; text-align: right; padding-left: 0pt; text-indent: 0pt">602,475</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 1%; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 2%; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 1%; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 14%; text-align: right; padding-left: 0pt; text-indent: 0pt">1,140,499</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 1%; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 2%; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 1%; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_984_eus-gaap--ContractWithCustomerLiability_iS_uUSD_c20250101__20251231_z2FSRmYwjbLf" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 14%; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Contract liabilities - beginning of the year">886,927</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 1%; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_406_eus-gaap--ContractWithCustomerLiability_iS_zXSi8Fghx9q6" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Contract liabilities - beginning of the year</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt">602,475</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt">1,140,499</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_985_eus-gaap--ContractWithCustomerLiability_iS_uUSD_c20250101__20251231_zuywpTs18yE3" style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Contract liabilities - beginning of the year">886,927</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_401_ecustom--ContractWithCustomerLiabilityAdvancesFromCustomers_zq3XYSryxYec" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Advances from customers</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt">1,871,053 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt">1,412,632</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_983_ecustom--ContractWithCustomerLiabilityAdvancesFromCustomers_uUSD_c20250101__20251231_zwMSYEtSG7P1" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Advances from customers">1,098,555</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_402_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_zMT3BxhgICi5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt">Revenue recognized during the year</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">(1,333,029</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt">)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">(1,639,432</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt">)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_98B_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_uUSD_c20250101__20251231_zAaqjYJiSKL4" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Revenue recognized during the year">(1,274,930</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_402_eus-gaap--ContractWithCustomerLiability_iE_z4v6U1mGi6D8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt">Balance - end of the year</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">1,140,499</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">913,699</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_989_eus-gaap--ContractWithCustomerLiability_iE_uUSD_c20250101__20251231_zS3qnEIaf2wk" style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Contract liabilities - end of the year">710,552</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_40D_eus-gaap--ContractWithCustomerLiability_iE_zVSXN3Bu5Tl8" style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt">Contract liabilities - end of the year</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">1,140,499</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">913,699</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_98E_eus-gaap--ContractWithCustomerLiability_iE_uUSD_c20250101__20251231_zjnrUBvSfOw5" style="border-bottom: black 2.25pt double; display: none; font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Contract liabilities - end of the year">710,552</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> </table>

462563

136246

105954

462563

136246

105954

1514420 1018368 791950 1840737 1089547 847303

136246

65065

50599

136246

65065

50599

602475

1140499

886927

602475

1140499

886927

1871053 1412632 1098555

-1333029

-1639432

-1274930

1140499

913699

710552

1140499

913699

710552

735764 572178

<p id="xdx_89B_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock_zbGUWHbDPAC" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 21.3pt; text-align: justify">Schedule of revenue recognized from service provided and the performance obligations <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2026<span id="xdx_908_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtY_c20251231__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2026-01-01_z50jpYiSDqf2" style="display: none" title="Remaining Performance Obligations, Years">1</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2027<span id="xdx_907_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtY_c20251231__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2027-01-01_zk3zJAZrhjAj" style="display: none" title="Remaining Performance Obligations, Years">1</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">Total<span id="xdx_90D_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1_iI_dtY_c20251231__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2025-12-31_zfSfGFY47b03" style="display: none" title="Remaining Performance Obligations, Years">0</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2027</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Remaining performance obligations (S$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Packaged subscription, license, software and hardware for solution</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; text-indent: 0pt; padding-left: 10pt">- Third party licenses (a)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__srt--ProductOrServiceAxis__custom--ThirdPartyLicensesMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2026-01-01_fKGEp_z0gRFukSppD3" style="width: 14%; text-align: right" title="Remaining performance obligations">242,386</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__srt--ProductOrServiceAxis__custom--ThirdPartyLicensesMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2027-01-01_fKGEp_zi9gWZ2CQi1b" style="width: 14%; text-align: right" title="Remaining performance obligations">27,840</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__srt--ProductOrServiceAxis__custom--ThirdPartyLicensesMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2025-12-31_fKGEp_zTLmx4kJhZE1" style="width: 14%; text-align: right" title="Remaining performance obligations">270,226</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">- Subscription of No-Code platform and mobile application (b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__srt--ProductOrServiceAxis__custom--SubscriptionOfNoCodePlatformAndMobileApplicationMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2026-01-01_fKGIp_zezFsBPt7OH5" style="text-align: right" title="Remaining performance obligations">22,990</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__srt--ProductOrServiceAxis__custom--SubscriptionOfNoCodePlatformAndMobileApplicationMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2027-01-01_fKGIp_zIw30zcpgul" style="text-align: right" title="Remaining performance obligations">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__srt--ProductOrServiceAxis__custom--SubscriptionOfNoCodePlatformAndMobileApplicationMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2025-12-31_fKGIp_zvPbcBK1pzqi" style="text-align: right" title="Remaining performance obligations">22,990</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Services and license support (c)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__srt--ProductOrServiceAxis__custom--ServicesAndLicenseSupportMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2026-01-01_fKGMp_zMNpc7QDrKA3" style="border-bottom: Black 1pt solid; text-align: right" title="Remaining performance obligations">380,100</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__srt--ProductOrServiceAxis__custom--ServicesAndLicenseSupportMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2027-01-01_fKGMp_z8zmdsRhXxAf" style="border-bottom: Black 1pt solid; text-align: right" title="Remaining performance obligations">62,448</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__srt--ProductOrServiceAxis__custom--ServicesAndLicenseSupportMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2025-12-31_fKGMp_zHvAYgbROcaa" style="border-bottom: Black 1pt solid; text-align: right" title="Remaining performance obligations">442,548</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2026-01-01_zBQnSTwn3TY4" style="border-bottom: Black 2.5pt double; text-align: right" title="Remaining performance obligations">645,476</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2027-01-01_zYDHTGVzpq9d" style="border-bottom: Black 2.5pt double; text-align: right" title="Remaining performance obligations">90,288</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--RevenueRemainingPerformanceObligation_iI_c20251231__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2025-12-31_zdyo8QU76JD5" style="border-bottom: Black 2.5pt double; text-align: right" title="Remaining performance obligations">735,764</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Remaining performance obligations (US$)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Packaged subscription, license, software and hardware for solution</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">- Third party licenses (a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__srt--ProductOrServiceAxis__custom--ThirdPartyLicensesMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2026-01-01_fKGEp_zd8J9wDPpfel" style="text-align: right" title="Remaining performance obligations">188,494</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__srt--ProductOrServiceAxis__custom--ThirdPartyLicensesMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2027-01-01_fKGEp_z2BlLa7JSXV5" style="text-align: right" title="Remaining performance obligations">21,650</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__srt--ProductOrServiceAxis__custom--ThirdPartyLicensesMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2025-12-31_fKGEp_zfrtVZkkKKF7" style="text-align: right" title="Remaining performance obligations">210,144</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">- Subscription of No-Code platform and mobile application (b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__srt--ProductOrServiceAxis__custom--SubscriptionOfNoCodePlatformAndMobileApplicationMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2026-01-01_fKGIp_zdhyqFmMVtkf" style="text-align: right" title="Remaining performance obligations">17,879</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__srt--ProductOrServiceAxis__custom--SubscriptionOfNoCodePlatformAndMobileApplicationMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2027-01-01_fKGIp_zkBpIA7awiTj" style="text-align: right" title="Remaining performance obligations">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__srt--ProductOrServiceAxis__custom--SubscriptionOfNoCodePlatformAndMobileApplicationMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2025-12-31_fKGIp_z7UCd2dWFPj8" style="text-align: right" title="Remaining performance obligations">17,879</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Services and license support (c)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__srt--ProductOrServiceAxis__custom--ServicesAndLicenseSupportMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2026-01-01_fKGMp_z38TY2t797Qc" style="border-bottom: Black 1pt solid; text-align: right" title="Remaining performance obligations">295,591</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__srt--ProductOrServiceAxis__custom--ServicesAndLicenseSupportMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2027-01-01_fKGMp_ziZG9u0pYOfk" style="border-bottom: Black 1pt solid; text-align: right" title="Remaining performance obligations">48,564</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__srt--ProductOrServiceAxis__custom--ServicesAndLicenseSupportMember__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2025-12-31_fKGMp_z7UkqBqdRky6" style="border-bottom: Black 1pt solid; text-align: right" title="Remaining performance obligations">344,155</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2026-01-01_zzBOZycZet16" style="border-bottom: Black 2.5pt double; text-align: right" title="Remaining performance obligations">501,964</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2027-01-01_zls50glWpyB7" style="border-bottom: Black 2.5pt double; text-align: right" title="Remaining performance obligations">70,214</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20251231__us-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis__2025-12-31_zjxyXYjtVsBj" style="border-bottom: Black 2.5pt double; text-align: right" title="Remaining performance obligations">572,178</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.5in; padding-left: 0pt; text-indent: 0pt">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Advances from customers but packaged subscription, license, software or hardware for solution have not delivered to customer yet as of December 31, 2025.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">The remaining subscription period of No-Code platform and mobile application sold as of December 31, 2025 .</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">(c)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">The remaining performance obligations for professional services or support pursuant to services or support contracts have yet to be rendered pursuant to the ongoing projects.</td></tr> </table>

P1Y

P0Y

242386

27840

270226

22990

380100

62448

442548

645476

90288

735764

188494

21650

210144

17879

295591

48564

344155

501964

70214

572178

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt; width: 0.25in">5</td> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt">Long-term investment</td></tr> </table> Orangekloud Investments Pte Ltd invested S$1,000,000 for 20,588 new ordinary shares issued November 11, 2024, representing a <span id="xdx_90C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251018__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvvoLabsPteLtdMember_zuCNGuIkCETj" title="Ownership percentage">3.23% equity interest of Evvo Labs Pte Ltd, a cybersecurity company in Singapore, which was accounted for at fair value. Following a restructuring and share exchange exercise, Orangekloud Investments Pte Ltd held <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251101__20251130__dei--LegalEntityAxis__custom--EvvoLabsPteLtdMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z1m8VdfYkmH3" title="shares issued">1,001,199 Class A ordinary shares of Evvolutions LeadTech Inc. (“EVVO”), a Cayman-incorporated entity. EVVO filed a registration statement on Form F-1 with the U.S. Securities and Exchange Commission on December 10, 2025, in connection with a proposed initial public offering (“IPO”) on the New York Stock Exchange, and subsequently disclosed an indicative IPO price range of US$<span id="xdx_90D_eus-gaap--SaleOfStockPricePerShare_iI_pp2d_uUSDPShares_c20251210__dei--LegalEntityAxis__custom--EvvoLabsPteLtdMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__srt--RangeAxis__srt--MinimumMember_zOe9oRh5TFUe" title="Stock price per share">4.00 to US$<span id="xdx_909_eus-gaap--SaleOfStockPricePerShare_iI_pp2d_uUSDPShares_c20251210__dei--LegalEntityAxis__custom--EvvoLabsPteLtdMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__srt--RangeAxis__srt--MaximumMember_zhzadGeZOsu1" title="Stock price per share">5.00 per share. Our fair value measurement as at December 31, 2025 was S$3,890,000. This strategic investment would enable the Company to leverage Evvo Labs’ cybersecurity capabilities to elevate ORKT’s offerings of digital transformation solutions, benefitting the Company’s end-user enterprise customers.

1000000

20588

0.0323

1001199

4.00

5.00

3890000

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt; width: 0.25in">6</td> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt">Intangible assets</td></tr> </table> Intangible assets include patent and eMOBIQ®, a computer software platform that is not an integral part of a computer-controlled machine. The intangible assets are initially capitalized at cost which includes the purchase price (net of any discounts and rebates) and other directly attributable cost of preparing the asset for its intended use. Direct expenditure which enhances or extends the performance of the intangible assets beyond their specifications and which can be reliably measured, is added to the original cost of the intangible assets. Costs associated with maintaining the intangible assets are recognized as an expense when incurred. Following initial recognition, intangible assets are carried at cost less accumulated amortization and any accumulated impairment losses. Schedule of intangible assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20241231_zkmNhuFgDDD" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231_zsln0ezrpQIk" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December, 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zgJigLxj0GHc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-indent: 0pt; padding-left: 0pt">Patent</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">79,793</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">90,804</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_uUSD_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_z3NhTJgkjDbl" style="width: 14%; text-align: right" title="Total">70,615</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareCostMember_zjK5WyRBf7b3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Software cost</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,826,038</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,826,035</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_uUSD_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareCostMember_zt4rBM5oC0B4" style="border-bottom: Black 1pt solid; text-align: right" title="Total">2,197,710</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maFLIANzHsk_zFOHa1TVXDM4" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,905,831</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,916,839</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_uUSD_maFLIANzHsk_c20251231_zqlhclRKM7cd" style="text-align: right" title="Total">2,268,325</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msFLIANzHsk_zaE74l2rxNvl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Less: accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,152,026</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,491,030</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_uUSD_msFLIANzHsk_c20251231_z6v0LDyGw4y8" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated amortization">(1,159,523</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzHsk_zHpEts7mNVAd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Net book value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,753,805</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,425,809</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_uUSD_mtFLIANzHsk_c20251231_zalBgaVhYGaj" style="border-bottom: Black 2.5pt double; text-align: right" title="Net book value">1,108,802</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Amortization expenses for the years ended December 31, 2024 and 2025 were S$257,342 and S$339,004 (US$263,632), respectively.

Schedule of intangible assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20241231_zkmNhuFgDDD" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231_zsln0ezrpQIk" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December, 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zgJigLxj0GHc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-indent: 0pt; padding-left: 0pt">Patent</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">79,793</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">90,804</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_uUSD_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_z3NhTJgkjDbl" style="width: 14%; text-align: right" title="Total">70,615</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareCostMember_zjK5WyRBf7b3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Software cost</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,826,038</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,826,035</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_uUSD_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareCostMember_zt4rBM5oC0B4" style="border-bottom: Black 1pt solid; text-align: right" title="Total">2,197,710</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maFLIANzHsk_zFOHa1TVXDM4" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,905,831</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,916,839</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_uUSD_maFLIANzHsk_c20251231_zqlhclRKM7cd" style="text-align: right" title="Total">2,268,325</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msFLIANzHsk_zaE74l2rxNvl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Less: accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,152,026</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,491,030</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_uUSD_msFLIANzHsk_c20251231_z6v0LDyGw4y8" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated amortization">(1,159,523</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzHsk_zHpEts7mNVAd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Net book value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,753,805</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,425,809</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_uUSD_mtFLIANzHsk_c20251231_zalBgaVhYGaj" style="border-bottom: Black 2.5pt double; text-align: right" title="Net book value">1,108,802</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

79793

90804

70615

2826038

2826035

2197710

2905831

2916839

2268325

1152026

1491030

1159523

1753805

1425809

1108802

257342

339004

263632

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt; width: 0.25in">7</td> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt">Leases</td></tr> </table> The Company determines if a contract contains a lease at inception. US GAAP requires that the Company’s leases be evaluated and classified as operating or finance leases for financial reporting purposes. The classification evaluation begins at the commencement date and the lease term used in the evaluation includes the non-cancellable period for which the Company has the right to use the underlying asset, together with renewal option periods when the exercise of the renewal option is reasonably certain and failure to exercise such option which results in an economic penalty. The Company has one office premise lease agreement with a lease term of six years , with an option to renew for three years and the monthly lease payment amount to be mutually agreed by taking into account the prevailing market rate at the time of exercise of the option. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. Upon adoption of ASU 2016-02, no right-of-use (“ROU”) assets nor lease liability was recorded for the lease with a lease term with one year. As of December 31, 2025, there’s no non-cancellable lease contracts. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Amount recognized in the consolidated balance sheet:</td></tr> </table> <p id="xdx_899_ecustom--ScheduleOfRightOfUseAssetsAndLeaseLiabilityTableTextBlock_zm8JDWyAv7Q4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Schedule of lease amount recognized in the consolidated balance sheet <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20241231_zMnrCMpB2sqc" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zEBZP5lez355" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December, 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_408_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zKI9CA5Imybd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Right-of-use assets</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">1,296,349</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAsset_iI_uUSD_c20251231_zQng6qKrkPif" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Right-of-use assets">1,008,126</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiabilityCurrent_iI_maOLLzC6n_zo2y5KExZPla" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 10pt">Current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">196,981</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_uUSD_maOLLzC6n_c20251231_zRN86yMBi122" style="border-bottom: Black 1pt solid; text-align: right" title="Current">153,185</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_maOLLzC6n_z2IXk3pjorPb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 10pt">Non-current (2 – 5 years)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,099,368</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_uUSD_maOLLzC6n_c20251231_zkQf2Eh8Ueqj" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current (2 - 5 years)">854,941</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiability_iTI_mtOLLzC6n_zGTM834h12U6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"> Lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,296,349</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingLeaseLiability_iTI_uUSD_mtOLLzC6n_c20251231_zc6lICSAzjxd" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">1,008,126</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="padding: 0pt; text-align: justify; text-indent: 0pt; width: 0.25in">7</td> <td style="padding: 0pt; text-align: justify; text-indent: 0pt">Leases (continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.25in; text-align: justify; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 0.25in; text-align: justify; text-indent: 0pt">(b)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt">A summary of lease cost recognized in the Group’s consolidated statements of operations is as follows:</td></tr> </table> Schedule of summary of lease cost <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20241231_zfDVyQmyt1z4" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250101__20251231_zLvAounTHIJk" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December, 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_zzu4WmsEzRMk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Amortization of right-of-use assets</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">123,881</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">93,804</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_uUSD_c20250101__20251231_ze7xn8UKNo84" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">72,948</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseCost_zSCYq9EA4YFe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Interest of lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,811</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">43,920</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseCost_uUSD_c20250101__20251231_zXtwA5zIa4Va" style="border-bottom: Black 2.5pt double; text-align: right">34,155</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Lease Commitment There’s no future minimum lease payments under non-cancellable operating lease agreements as of December 31, 2025. <p id="xdx_894_ecustom--ScheduleOfSummarizesOtherSupplementalInformationTableTextBlock_zU8f7N1HJpQi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">The following summarizes other supplemental information about the Company’s lease as of December 31, 2025: Schedule of summarizes other supplemental information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-indent: 0pt; padding-left: 0pt">Weighted average discount rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">6.5</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Weighted average remaining lease term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5.5 years</td><td style="text-align: left"> </td></tr> </table>

P1Y

<p id="xdx_899_ecustom--ScheduleOfRightOfUseAssetsAndLeaseLiabilityTableTextBlock_zm8JDWyAv7Q4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Schedule of lease amount recognized in the consolidated balance sheet <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20241231_zMnrCMpB2sqc" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zEBZP5lez355" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December, 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_408_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zKI9CA5Imybd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Right-of-use assets</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">-</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">1,296,349</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAsset_iI_uUSD_c20251231_zQng6qKrkPif" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Right-of-use assets">1,008,126</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiabilityCurrent_iI_maOLLzC6n_zo2y5KExZPla" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 10pt">Current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">196,981</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_uUSD_maOLLzC6n_c20251231_zRN86yMBi122" style="border-bottom: Black 1pt solid; text-align: right" title="Current">153,185</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_maOLLzC6n_z2IXk3pjorPb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 10pt">Non-current (2 – 5 years)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,099,368</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_uUSD_maOLLzC6n_c20251231_zkQf2Eh8Ueqj" style="border-bottom: Black 1pt solid; text-align: right" title="Non-current (2 - 5 years)">854,941</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseLiability_iTI_mtOLLzC6n_zGTM834h12U6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"> Lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,296,349</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingLeaseLiability_iTI_uUSD_mtOLLzC6n_c20251231_zc6lICSAzjxd" style="border-bottom: Black 2.5pt double; text-align: right" title="Lease liabilities">1,008,126</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1296349

1008126

196981

153185

1099368

854941

1296349

1008126

Schedule of summary of lease cost <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20241231_zfDVyQmyt1z4" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250101__20251231_zLvAounTHIJk" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December, 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_zzu4WmsEzRMk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Amortization of right-of-use assets</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">123,881</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">93,804</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_uUSD_c20250101__20251231_ze7xn8UKNo84" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">72,948</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingLeaseCost_zSCYq9EA4YFe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Interest of lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,811</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">43,920</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseCost_uUSD_c20250101__20251231_zXtwA5zIa4Va" style="border-bottom: Black 2.5pt double; text-align: right">34,155</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

123881

93804

72948

2811

43920

34155

<p id="xdx_894_ecustom--ScheduleOfSummarizesOtherSupplementalInformationTableTextBlock_zU8f7N1HJpQi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">The following summarizes other supplemental information about the Company’s lease as of December 31, 2025: Schedule of summarizes other supplemental information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-indent: 0pt; padding-left: 0pt">Weighted average discount rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">6.5</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Weighted average remaining lease term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5.5 years</td><td style="text-align: left"> </td></tr> </table>

0.065

P5Y6M

<p id="xdx_80D_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_zT5WFMFmbeX8" style="font: 10pt Times New Roman, Times, Serif; display: none; margin-top: 0pt; margin-bottom: 0pt; margin-left: 21.3pt; text-align: justify"> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="padding: 0pt; text-align: justify; text-indent: 0pt; width: 0.25in">8</td> <td style="padding: 0pt; text-align: justify; text-indent: 0pt">Accruals and other payables</td></tr> </table> Schedule of accruals and other payables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_49A_20241231_zNCozEdicwe5" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_490_20251231_zmJh0r8DBB37" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December, 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_maALCzI35_zc3ADQbkxgp7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; text-indent: 0pt; padding-left: 0pt">Accruals for staff related costs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">457,286</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">500,632</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_uUSD_maALCzI35_c20251231_z85WVRrsksjl" style="width: 14%; text-align: right" title="Accruals for staff related costs">389,324</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_maALCzI35_z6TiXEJ8WQ7f" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Other payables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">61,430</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">109,740</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_uUSD_maALCzI35_c20251231_znazmRjlSWhb" style="border-bottom: Black 1pt solid; text-align: right" title="Other payables">85,341</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccruedLiabilitiesCurrent_iTI_mtALCzI35_zYmsycDv98t1" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">518,716</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">610,372</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AccruedLiabilitiesCurrent_iTI_uUSD_mtALCzI35_c20251231_z7RRIc4LOHf5" style="text-align: right" title="Total">474,665</td><td style="text-align: left"> </td></tr> </table>

Schedule of accruals and other payables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_49A_20241231_zNCozEdicwe5" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td id="xdx_490_20251231_zmJh0r8DBB37" style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December, 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_maALCzI35_zc3ADQbkxgp7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; text-indent: 0pt; padding-left: 0pt">Accruals for staff related costs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">457,286</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">500,632</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--EmployeeRelatedLiabilitiesCurrent_iI_uUSD_maALCzI35_c20251231_z85WVRrsksjl" style="width: 14%; text-align: right" title="Accruals for staff related costs">389,324</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_maALCzI35_z6TiXEJ8WQ7f" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Other payables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">61,430</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">109,740</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_uUSD_maALCzI35_c20251231_znazmRjlSWhb" style="border-bottom: Black 1pt solid; text-align: right" title="Other payables">85,341</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccruedLiabilitiesCurrent_iTI_mtALCzI35_zYmsycDv98t1" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">518,716</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">610,372</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AccruedLiabilitiesCurrent_iTI_uUSD_mtALCzI35_c20251231_z7RRIc4LOHf5" style="text-align: right" title="Total">474,665</td><td style="text-align: left"> </td></tr> </table>

457286

500632

389324

61430

109740

85341

518716

610372

474665

<p id="xdx_807_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zL1ku4jN9AZi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 21.3pt; text-align: justify"> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="padding: 0pt; text-align: justify; text-indent: 0pt; width: 0.25in">9</td> <td style="padding: 0pt; text-align: justify; text-indent: 0pt">Equity</td></tr> </table> Ordinary shares The Company was incorporated under the laws of the Cayman Islands on 12 May 2023. The original authorized share capital of the Company was US$50,000 divided into 50,000,000 ordinary shares of par value US$0.001 each, comprising (a) 35,000,000 Class A ordinary shares of par value US$0.001 each and (b) 15,000,000 Class B ordinary shares of par value US$0.001 each. A reorganization of the Company’s legal structure (the “Reorganization”) was completed on October 4, 2023. The Reorganization involved the transfer of <span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20231004__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MSCConsultingSPteLtdMember_zdy0OBNsYdxf" title="Equity method investment, ownership percentage">100% of the equity interests in MSC Consulting (S) Pte Ltd and its wholly owned subsidiaries from its original shareholders to Orangekloud Technology Inc. Consequently, Orangekloud Technology Inc. became the ultimate holding company of all the entities mentioned above. The Reorganization has been accounted for as a recapitalization among entities under common control since the same controlling shareholders controlled all these entities before and after the Reorganization. The consolidation of the Company and its subsidiaries has been accounted for at historical cost and prepared on the basis as if the aforementioned transactions had become effective as of the beginning of the first period presented in the accompanying consolidated financial statements. Results of operations for the periods presented comprise those of the previously separate entities combined from the beginning of the period to the end of the period eliminating the effects of intra-entity transactions. On July 24, 2024, the Company entered into an underwriting agreement with Maxim Group LLC as underwriter named thereof, in connection with its IPO of <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240724__20240724__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MaximGroupLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zNTpYfXLgdNf" title="Stock issued during period, shares, new issues">2,750,000 Class A ordinary shares, par value US$<span id="xdx_901_eus-gaap--CommonStockParOrStatedValuePerShare_iI_uUSDPShares_c20240724__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MaximGroupLLCMember_znaA23ltad5b" title="Common stock, par or stated value per share">0.001 per share at a price of $<span id="xdx_907_eus-gaap--SaleOfStockPricePerShare_iI_uSGDPShares_c20240724__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MaximGroupLLCMember_zudncxoyIyo7" title="Sale of stock, price per share">4.75 per share. On July 30, 2024, Maxim Group LLC notified the Company of their decision to further exercise the over-allotment option to purchase an additional <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240730__20240730__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MaximGroupLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z6C275e2CUJ8" title="Stock issued during period, shares, new issues">409,000 Class A ordinary shares of the Company, par value US$<span id="xdx_907_eus-gaap--CommonStockParOrStatedValuePerShare_iI_uUSDPShares_c20240730__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MaximGroupLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_znsNQwFIFVG" title="Common stock, par or stated value per share">0.001 each, at a price of $<span id="xdx_900_eus-gaap--SaleOfStockPricePerShare_iI_uSGDPShares_c20240730__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--OverAllotmentOptionMember__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MaximGroupLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z3DPuK4Pv6hb" title="Sale of stock, price per share">4.75 per share. The closing for the sale of the Over-allotment Shares took place on August 1, 2024. On October 7, 2024, <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20241007__20241007__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MaximPartnersLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zLyXy4v17jKh" title="Stock issued during period, shares, new issues">200,000 Class A ordinary shares of the Company, par value US$<span id="xdx_901_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20241007__us-gaap--TypeOfArrangementAxis__custom--UnderwritingAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MaximPartnersLLCMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zH7nkJ9hyXIe" title="Common stock, par or stated value per share">0.001 each, were issued to Maxim Partners LLC as compensation for the provision of general advisory and investment banking services to the Company. On September 16, 2025, the Company held an extraordinary general meeting of the shareholders (EGM) to approve a 1-for-4 reverse stock split (or 4-to-1 share combination). Following shareholder approval and the reverse split (with rounding up of fractional shares), there were 2,087,022 Class A ordinary shares and 3,742,748 Class B ordinary shares of the Company outstanding. The authorized capital of the Company was also revised to 800,000,000 Class A ordinary shares and 200,000,000 Class B ordinary shares. The par value of each share of the Company (Class A and Class B) became US$<span id="xdx_90D_eus-gaap--CommonStockParOrStatedValuePerShare_iI_uUSDPShares_c20250916__us-gaap--StatementClassOfStockAxis__custom--ClassAOrdinarySharesMember_zNhsvXtXtYX4" title="Ordinary shares, par value"><span id="xdx_90A_eus-gaap--CommonStockParOrStatedValuePerShare_iI_uUSDPShares_c20250916__us-gaap--StatementClassOfStockAxis__custom--ClassBOrdinarySharesMember_zBwdz8XOaPS8" title="Ordinary shares, par value">0.004. The effective date for the trading of the Company’s Class A ordinary shares on Nasdaq after the reverse stock split is September 29, 2025.

50000

50000000

0.001

35000000

0.001

15000000

0.001

2750000

0.001

4.75

409000

0.001

4.75

200000

0.001

1-for-4 reverse stock split

2087022

3742748

800000000

200000000

0.004

<p id="xdx_80E_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zxg1TNOVdlY7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt; width: 0.25in">10</td> <td style="padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Related party transactions and balances</td></tr> </table> <p id="xdx_89D_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_za8Jg2R2BgW6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">The table below sets forth the major related parties and their relationships with the Company as of December 31, 2024 and 2025: Schedule of major related parties and their relationships with the company <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 96%; border-collapse: collapse; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 38%; text-align: center; padding-left: 0pt; text-indent: 0pt">Name of related parties</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 2%; padding-bottom: 0pt; text-align: center; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: center; padding-left: 0pt; text-indent: 0pt">Relationship with the Company</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">AE Computer Systems Pte Ltd</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"><span id="xdx_908_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AEComputerSystemsPteLtdMember_zmCJzCbKLp4k" title="Relationship with the Company"><span id="xdx_906_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AEComputerSystemsPteLtdMember_zDL6kgxrvR84" title="Relationship with the Company">100% owned by the founder and Director, Goh Kian Hwa until September 30, 2022</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Foodopa Technologies Pte Ltd</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"><span id="xdx_904_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FoodopaTechnologiesPteLtdMember_zXTSQ6K0Lx23" title="Relationship with the Company"><span id="xdx_90D_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FoodopaTechnologiesPteLtdMember_z3dLqR1qK2Nc" title="Relationship with the Company">100% owned by Goh Kian Hwa’s son, Goh Song Han, who is also the Chief Innovation Officer of the Company.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">K.H. Goh Holdings Pte Ltd</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"><span id="xdx_90D_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KHGohHoldingsPteLtdMember_zrnGwOVLVaF6" title="Relationship with the Company"><span id="xdx_90C_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KHGohHoldingsPteLtdMember_zlUPJjgZ5Kc8" title="Relationship with the Company">100% owned by the founders and Directors: Goh Kian Hwa (50%) and Lung Lay Hua (50%)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Vertical Software Asia Pte Ltd </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"><span id="xdx_900_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VerticalSoftwareAsiaPteLtdMember_zewxNu4zE1l1" title="Relationship with the Company"><span id="xdx_901_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VerticalSoftwareAsiaPteLtdMember_zNR1zdQggrsi" title="Relationship with the Company">100% owned by the founders and Directors: Goh Kian Hwa (50%) and Lung Lay Hua (50%)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; vertical-align: top; padding-left: 0pt; text-indent: 0pt">Xenturion Technology Pte Ltd</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; vertical-align: top; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"><span id="xdx_90D_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--XenturionTechnologyPteLtdMember_zeUeqtfQVUvj" title="Relationship with the Company"><span id="xdx_904_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--XenturionTechnologyPteLtdMember_zpOa0Y4GrTWh" title="Relationship with the Company">90% owned by the founder and Director: Goh Kian Hwa</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; vertical-align: top; padding-left: 0pt; text-indent: 0pt">Goh Kian Hwa</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; vertical-align: top; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"><span id="xdx_90F_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrGohKianHwaMember_zf7XzfZARExi" title="Relationship with the Company"><span id="xdx_90E_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrGohKianHwaMember_zZMAyIhS85yd" title="Relationship with the Company">Shareholder, Founder and Director</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; vertical-align: top; padding-left: 0pt; text-indent: 0pt">Lung Lay Hua</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; vertical-align: top; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"><span id="xdx_90D_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsLungLayHuaMember_zympZ2kKXfN1" title="Relationship with the Company"><span id="xdx_909_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsLungLayHuaMember_z1b6MKXrp5lc" title="Relationship with the Company">Shareholder, Founder and Director</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; vertical-align: top; padding-left: 0pt; text-indent: 0pt">Chew Kim Chwee</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; vertical-align: top; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"><span id="xdx_90F_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrChewKimChweeMember_zh6uMRUqvDR4" title="Relationship with the Company"><span id="xdx_905_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrChewKimChweeMember_zZ7doC1x7dEb" title="Relationship with the Company">Shareholder, director of pre-sales of MSC Consulting</td></tr> </table> Due to related parties The Company rented the office from K.H. Goh Holdings Pte Ltd, for S$138,210, S$138,210 and S$69,105 (US$53,741) for the years ended December 31, 2023, 2024 and 2025, respectively. The Company paid director fees and director’s remuneration to Ms. Lung Lay Hua amounting to S$238,758, S$241,600 and S$247,559 (US$192,518) for the years ended December 31, 2023, 2024 and 2025, respectively. The interest free, unsecured, and due on demand balance due to Ms. Lung was S$207 and S$31,006 (US$24,112). The Company paid director fees and director’s remuneration to Mr. Goh Kian Hwa amounting to S$237,873, S$241,600 and S$247,569 (US$192,526) for the years ended December 31, 2023, 2024 and 2025, respectively. <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt; width: 0.25in">10</td> <td style="padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Related party transactions and balances (continued)</td></tr> </table> The Company paid director fees and director’s remuneration to Mr. Chew Kim Chwee amounting to S$117,151, S$120,000 and S$121,899 (US$94,797) for the year ended December 31, 2023, 2024 and 2025, respectively.

<p id="xdx_89D_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_za8Jg2R2BgW6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">The table below sets forth the major related parties and their relationships with the Company as of December 31, 2024 and 2025: Schedule of major related parties and their relationships with the company <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 96%; border-collapse: collapse; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 38%; text-align: center; padding-left: 0pt; text-indent: 0pt">Name of related parties</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 2%; padding-bottom: 0pt; text-align: center; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: center; padding-left: 0pt; text-indent: 0pt">Relationship with the Company</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">AE Computer Systems Pte Ltd</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"><span id="xdx_908_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AEComputerSystemsPteLtdMember_zmCJzCbKLp4k" title="Relationship with the Company"><span id="xdx_906_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AEComputerSystemsPteLtdMember_zDL6kgxrvR84" title="Relationship with the Company">100% owned by the founder and Director, Goh Kian Hwa until September 30, 2022</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Foodopa Technologies Pte Ltd</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"><span id="xdx_904_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FoodopaTechnologiesPteLtdMember_zXTSQ6K0Lx23" title="Relationship with the Company"><span id="xdx_90D_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FoodopaTechnologiesPteLtdMember_z3dLqR1qK2Nc" title="Relationship with the Company">100% owned by Goh Kian Hwa’s son, Goh Song Han, who is also the Chief Innovation Officer of the Company.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">K.H. Goh Holdings Pte Ltd</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"><span id="xdx_90D_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KHGohHoldingsPteLtdMember_zrnGwOVLVaF6" title="Relationship with the Company"><span id="xdx_90C_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KHGohHoldingsPteLtdMember_zlUPJjgZ5Kc8" title="Relationship with the Company">100% owned by the founders and Directors: Goh Kian Hwa (50%) and Lung Lay Hua (50%)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Vertical Software Asia Pte Ltd </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"><span id="xdx_900_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VerticalSoftwareAsiaPteLtdMember_zewxNu4zE1l1" title="Relationship with the Company"><span id="xdx_901_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VerticalSoftwareAsiaPteLtdMember_zNR1zdQggrsi" title="Relationship with the Company">100% owned by the founders and Directors: Goh Kian Hwa (50%) and Lung Lay Hua (50%)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; vertical-align: top; padding-left: 0pt; text-indent: 0pt">Xenturion Technology Pte Ltd</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; vertical-align: top; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"><span id="xdx_90D_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--XenturionTechnologyPteLtdMember_zeUeqtfQVUvj" title="Relationship with the Company"><span id="xdx_904_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--XenturionTechnologyPteLtdMember_zpOa0Y4GrTWh" title="Relationship with the Company">90% owned by the founder and Director: Goh Kian Hwa</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; vertical-align: top; padding-left: 0pt; text-indent: 0pt">Goh Kian Hwa</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; vertical-align: top; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"><span id="xdx_90F_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrGohKianHwaMember_zf7XzfZARExi" title="Relationship with the Company"><span id="xdx_90E_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrGohKianHwaMember_zZMAyIhS85yd" title="Relationship with the Company">Shareholder, Founder and Director</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; vertical-align: top; padding-left: 0pt; text-indent: 0pt">Lung Lay Hua</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; vertical-align: top; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"><span id="xdx_90D_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsLungLayHuaMember_zympZ2kKXfN1" title="Relationship with the Company"><span id="xdx_909_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsLungLayHuaMember_z1b6MKXrp5lc" title="Relationship with the Company">Shareholder, Founder and Director</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; vertical-align: top; padding-left: 0pt; text-indent: 0pt">Chew Kim Chwee</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; vertical-align: top; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"><span id="xdx_90F_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrChewKimChweeMember_zh6uMRUqvDR4" title="Relationship with the Company"><span id="xdx_905_eus-gaap--NatureOfCommonOwnershipOrManagementControlRelationships_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrChewKimChweeMember_zZ7doC1x7dEb" title="Relationship with the Company">Shareholder, director of pre-sales of MSC Consulting</td></tr> </table>

100% owned by the founder and Director, Goh Kian Hwa until September 30, 2022

100% owned by Goh Kian Hwa’s son, Goh Song Han, who is also the Chief Innovation Officer of the Company.

100% owned by the founders and Directors: Goh Kian Hwa (50%) and Lung Lay Hua (50%)

90% owned by the founder and Director: Goh Kian Hwa

Shareholder, Founder and Director

Shareholder, director of pre-sales of MSC Consulting

138210

69105

53741

238758

241600

247559

192518

207

31006

24112

237873

241600

247569

192526

117151

120000

121899

94797

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt; width: 0.25in">11</td> <td style="padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Bank loans</td></tr> </table> The Company has a five-year5 S$750,000 fixed rate bank loan which expires in December 2025. The bank loan which carries interest of <span id="xdx_908_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_uPure_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--BankLoanMember_zjcQOlrx6Yyd" title="Debt instrument, interest rate during period">3% per annum is secured by personal guarantee of two of the Company directors. As of December 31, 2024 and 2025, the carrying amount of the bank loan was S$161,719 and S$0 (fully repaid), respectively. On March 23, 2023, the Company has another five-year5 S$500,000 fixed rate bank loan which expires in <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDateDescription_c20230323__20230323__us-gaap--DebtInstrumentAxis__custom--AnotherBankLoanMember_zQzvb06VFGbe" title="Debt instrument, maturity date, description">March 2028. The bank loan which carries interest of <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20230323__20230323__us-gaap--DebtInstrumentAxis__custom--AnotherBankLoanMember_zL4hMQgURiBl" title="Debt instrument, interest rate during period">7% per annum is secured by personal guarantee of two of the Company directors. As of December 31, 2024 and 2025, the carrying amount of the bank loan was S$386,123 and S$246,664 (US$191,822). Interest expenses for the years ended December 31, 2024 and 2025 were S$34,902 and S$23,657 (US$18,397), respectively. <p id="xdx_893_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zbG2sJy0uqU1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">The maturities schedule is as follows: Schedule of maturities of debt <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zClVjL9oyhz2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold">Years ended December 31,</td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_uSGD_maLTDz8O1_z1UJTpLY4pi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; text-indent: 0pt; padding-left: 0pt">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">104,862</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_uUSD_c20251231_zSrTdTv1nYA3" style="width: 16%; text-align: right" title="2026">81,548</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_uSGD_maLTDz8O1_z1nzPQs3ZS38" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">112,443</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_uUSD_c20251231_zb5HN3use4Of" style="text-align: right" title="2027">87,443</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_uSGD_maLTDz8O1_zXHc853892Gj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">2028</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">29,359</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_uUSD_c20251231_zJgL3r0Vkik6" style="border-bottom: Black 1pt solid; text-align: right" title="2028">22,831</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LongTermDebt_iTI_mtLTDz8O1_zzsiFIH5ljX" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">246,664</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LongTermDebt_iTI_uUSD_c20251231_z91yxoThJpmk" style="text-align: right" title="Total">191,822</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LoansPayableToBankCurrent_iNI_di_zBO1vSNUKk0g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Less: current portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(104,863</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--LoansPayableToBankCurrent_iNI_di_uUSD_c20251231_z1wTZ9ThNgbi" style="border-bottom: Black 1pt solid; text-align: right" title="Less: current portion">(81,548</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LongTermLoansFromBank_iI_uSGD_zdBz985q228a" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Long-term portion</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">141,801</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--LongTermLoansFromBank_iI_uUSD_c20251231_zBAQN6Qj8GPl" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term portion">110,274</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

P5Y

750000

December 2025

0.03

161719

P5Y

500000

March 2028

0.07

386123

246664

191822

34902

23657

18397

<p id="xdx_893_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zbG2sJy0uqU1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">The maturities schedule is as follows: Schedule of maturities of debt <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zClVjL9oyhz2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold">Years ended December 31,</td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_uSGD_maLTDz8O1_z1UJTpLY4pi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; text-indent: 0pt; padding-left: 0pt">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">104,862</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_uUSD_c20251231_zSrTdTv1nYA3" style="width: 16%; text-align: right" title="2026">81,548</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_uSGD_maLTDz8O1_z1nzPQs3ZS38" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">112,443</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_uUSD_c20251231_zb5HN3use4Of" style="text-align: right" title="2027">87,443</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_uSGD_maLTDz8O1_zXHc853892Gj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">2028</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">29,359</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_uUSD_c20251231_zJgL3r0Vkik6" style="border-bottom: Black 1pt solid; text-align: right" title="2028">22,831</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LongTermDebt_iTI_mtLTDz8O1_zzsiFIH5ljX" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">246,664</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LongTermDebt_iTI_uUSD_c20251231_z91yxoThJpmk" style="text-align: right" title="Total">191,822</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LoansPayableToBankCurrent_iNI_di_zBO1vSNUKk0g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Less: current portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(104,863</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--LoansPayableToBankCurrent_iNI_di_uUSD_c20251231_z1wTZ9ThNgbi" style="border-bottom: Black 1pt solid; text-align: right" title="Less: current portion">(81,548</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LongTermLoansFromBank_iI_uSGD_zdBz985q228a" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Long-term portion</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">141,801</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--LongTermLoansFromBank_iI_uUSD_c20251231_zBAQN6Qj8GPl" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term portion">110,274</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

104862

81548

112443

87443

29359

22831

246664

191822

104863

81548

141801

110274

<p id="xdx_80B_eus-gaap--SegmentReportingDisclosureTextBlock_z2HgVKg1t638" style="font: 10pt Times New Roman, Times, Serif; display: none; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt; width: 0.25in">12</td> <td style="padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Segmental reporting</td></tr> </table> We realize revenue primarily through the sale of package software solutions and no-code platform and mobile applications and related service provided. The Company managed and reviewed its business through two2 operating and reporting segments based on the products/service offered in accordance with ASC 280. <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">12</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Segmental reporting (continued)</td></tr> </table> <p id="xdx_89E_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zIHqV9N51Kpi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">The following tables present summary information by segment for the years ended December 31,2024 and 2025, respectively: Schedule of segment reporting information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-indent: 0pt; padding-left: 0pt"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_492_20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_z7A3hianyjHd" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_495_20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zZoSbDYaace7" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_49E_20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z44jk5CTF1b" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_49A_20240101__20241231_ze3484eScJHf" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Packaged software solutions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">No-code platform and mobile application</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Corporate Governance</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uSGD_zdYnSxHqGwU8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-indent: 0pt; padding-left: 0pt">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">3,267,891</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">774,883</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,042,774</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CostOfRevenue_iN_di_uSGD_zuRRudKmXib2" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,655,675</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(333,549</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,989,224</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--GrossProfit_zRj5OAHngvch" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Gross profits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">612,216</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">441,334</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,053,550</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_zHiZx83FhxL3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Loss from operation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,431,609</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,097,510</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,157,821</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,686,940</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NonoperatingIncomeExpense_zaPyChGLSNW" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Other income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,940</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">94,491</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">208,645</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zATd9yo2mwH2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Loss before tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,352,395</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,062,570</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(6,063,330</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(8,478,295</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zNcnYmB8FId" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(161,000</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(8,304</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(169,304</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--NetIncomeLoss_zcaEPT5nr9Ok" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Net loss</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,513,395</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,070,874</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(6,063,330</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(8,647,599</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Total reportable assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--Assets_iI_c20241231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zyKImFnqZ2Mg" style="border-bottom: Black 2.5pt double; text-align: right" title="Total reportable assets">951,369</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--Assets_iI_c20241231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zSouJKUej8uf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total reportable assets">3,010,728</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--Assets_iI_c20241231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zTz1O9Ia2Go4" style="border-bottom: Black 2.5pt double; text-align: right" title="Total reportable assets">12,056,517</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--Assets_iI_c20241231_zq5f0qmtPtxd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total reportable assets">16,018,614</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="30" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Packaged software solutions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">No-Code platform and mobile application</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Corporate Governance</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Packaged software solutions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">No-Code platform and mobile application</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Corporate Governance</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center">US$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">US$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">US$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">US$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-indent: 0pt; padding-left: 0pt">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zu4qzAlXFkqa" style="width: 5%; text-align: right" title="Revenue">3,714,411</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zhOrMbGBrli2" style="width: 5%; text-align: right" title="Revenue">1,968,428</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z3Xc66Zm37U7" style="width: 5%; text-align: right" title="Revenue">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uSGD_c20250101__20251231_zrQ8vE0ZocG5" style="width: 5%; text-align: right" title="Revenue">5,682,839</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zhY1IxHTzZ0d" style="width: 5%; text-align: right" title="Revenue">2,888,570</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zOMbZdQnUUn2" style="width: 5%; text-align: right" title="Revenue">1,530,778</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zOctnqYoDtJb" style="width: 5%; text-align: right" title="Revenue">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uUSD_c20250101__20251231_zPEn5NxowxF2" style="width: 5%; text-align: right" title="Revenue">4,419,348</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--CostOfRevenue_iN_di_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zBHWBCWmIMWh" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">(1,785,650</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zfRTHeZpGEX1" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">(1,386,538</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zLZE00uMdHZc" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di_uSGD_c20250101__20251231_zN1pQ8xMpsye" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">(3,172,188</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--CostOfRevenue_iN_di_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zRWJfd6Xjml" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">(1,388,638</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--CostOfRevenue_iN_di_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zpQfuZaSg396" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">(1,078,263</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zCsuO4BgHozl" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--CostOfRevenue_iN_di_uUSD_c20250101__20251231_zPlHbSB0Ono8" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">(2,466,901</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Gross profits</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--GrossProfit_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_ziY3DTty2hR9" style="text-align: right" title="Gross profits">1,928,761</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--GrossProfit_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zjxSusvMfUkd" style="text-align: right" title="Gross profits">581,890</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--GrossProfit_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zbADpBV6mMHi" style="text-align: right" title="Gross profits">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--GrossProfit_uSGD_c20250101__20251231_zjUgHkHjjBwj" style="text-align: right" title="Gross profits">2,510,651</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--GrossProfit_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zKiOYVmslbs9" style="text-align: right" title="Gross profits">1,499,932</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--GrossProfit_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_ziEpKSH5eHn2" style="text-align: right" title="Gross profits">452,515</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--GrossProfit_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z9QtBdRwuMZ2" style="text-align: right" title="Gross profits">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--GrossProfit_uUSD_c20250101__20251231_zgD6VNM0n4Ah" style="text-align: right" title="Gross profits">1,952,447</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Loss from operation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--OperatingIncomeLoss_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zguep7a7gIJ9" style="text-align: right" title="Loss from operation">(2,035,462</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--OperatingIncomeLoss_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zq6XV00iRsqc" style="text-align: right" title="Loss from operation">(773,579</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z6Mh3Ac5Nug4" style="text-align: right" title="Loss from operation">(4,660,526</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--OperatingIncomeLoss_uSGD_c20250101__20251231_z4Vv221gfwE5" style="text-align: right" title="Loss from operation">(7,469,567</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zPUpfgEGLQe" style="text-align: right" title="Loss from operation">(1,582,908</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zlFF8OQfQ2P7" style="text-align: right" title="Loss from operation">(601,586</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zJt5FhHHZQxj" style="text-align: right" title="Loss from operation">(3,624,330</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--OperatingIncomeLoss_uUSD_c20250101__20251231_zVwaQFVQpym3" style="text-align: right" title="Loss from operation">(5,808,824</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Other income (expenses)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--NonoperatingIncomeExpense_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zr3cOftYabQh" style="text-align: right" title="Other income">(767</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--NonoperatingIncomeExpense_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zO5y7o2J4aih" style="text-align: right" title="Other income">2,896,534</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--NonoperatingIncomeExpense_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zXTatpzckUIe" style="text-align: right" title="Other income">219,466</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--NonoperatingIncomeExpense_uSGD_c20250101__20251231_zKOsX6xfYsI4" style="text-align: right" title="Other income">3,115,233</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--NonoperatingIncomeExpense_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_z5rGFIEeIkGc" style="text-align: right" title="Other income">(596</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--NonoperatingIncomeExpense_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zh9IVv2wf1z3" style="text-align: right" title="Other income">2,252,534</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--NonoperatingIncomeExpense_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z0Omff5FpbR9" style="text-align: right" title="Other income">170,671</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--NonoperatingIncomeExpense_uUSD_c20250101__20251231_z25JtczawFTb" style="text-align: right" title="Other income">2,422,609</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Income (loss) before tax expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zYIk0bQ4hv9c" style="text-align: right" title="Income (loss) before tax expense">(2,036,229</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zdaFeNqiWyMl" style="text-align: right" title="Income (loss) before tax expense">2,122,955</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zf4E6pAziKH9" style="text-align: right" title="Income (loss) before tax expense">(4,441,060</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uSGD_c20250101__20251231_zshonQ04mJh2" style="text-align: right" title="Income (loss) before tax expense">(4,354,334</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zt0Jg3mUG7E3" style="text-align: right" title="Income (loss) before tax expense">(1,583,504</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zzNvaz8gQcGf" style="text-align: right" title="Income (loss) before tax expense">1,650,948</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zhIJsR6BNsP2" style="text-align: right" title="Income (loss) before tax expense">(3,453,659</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uUSD_c20250101__20251231_zNCTYB2E3YMl" style="text-align: right" title="Income (loss) before tax expense">(3,386,215</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Income tax expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--IncomeTaxExpenseBenefit_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zaR6eJj5RkV8" style="text-align: right" title="Income tax expense">(17,895</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--IncomeTaxExpenseBenefit_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zx5LwLApg8n4" style="text-align: right" title="Income tax expense">(99,005</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeTaxExpenseBenefit_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zA8iiYHbprAa" style="text-align: right" title="Income tax expense">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--IncomeTaxExpenseBenefit_iN_di_uSGD_c20250101__20251231_z1ylz2hrdUG8" style="text-align: right" title="Income tax expense">(116,900</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--IncomeTaxExpenseBenefit_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zPAGrbJ8YT0j" style="text-align: right" title="Income tax expense">(13,916</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--IncomeTaxExpenseBenefit_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zTRXdHsqyRj1" style="text-align: right" title="Income tax expense">(76,993</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxExpenseBenefit_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zOyrR4frNgsb" style="text-align: right" title="Income tax expense">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--IncomeTaxExpenseBenefit_iN_di_uUSD_c20250101__20251231_z13Fz0xYwh88" style="text-align: right" title="Income tax expense">(90,909</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Net loss</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--NetIncomeLoss_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zYFwgIyg8YX1" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss">(2,054,124</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--NetIncomeLoss_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zv8RkqbCom5" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss">2,023,950</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--NetIncomeLoss_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zg227LYsJyL9" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss">(4,441,060</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--NetIncomeLoss_uSGD_c20250101__20251231_zQfFONFLoR2k" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss">(4,471,234</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--NetIncomeLoss_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zNmL6Mvxf4O" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss">(1,597,420</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--NetIncomeLoss_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zr72kCYv1NS2" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss">1,573,955</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--NetIncomeLoss_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z5AQjgF0YdI2" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss">(3,453,659</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eus-gaap--NetIncomeLoss_uUSD_c20250101__20251231_zANmgDUv7Rx1" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss">(3,477,124</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Total reportable assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--Assets_iI_c20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zepoAQokP9bd" style="border-bottom: Black 2.5pt double; text-align: right">4,178,389</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--Assets_iI_c20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zprb3RPgtzXi" style="border-bottom: Black 2.5pt double; text-align: right">6,494,333</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--Assets_iI_c20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zktZ5ADynm0g" style="border-bottom: Black 2.5pt double; text-align: right">1,177,557</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--Assets_iI_c20251231_zECD5VySpVxh" style="border-bottom: Black 2.5pt double; text-align: right">11,850,279</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--Assets_iI_uUSD_c20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zqTxnBagq9zg" style="border-bottom: Black 2.5pt double; text-align: right">3,249,389</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--Assets_iI_uUSD_c20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zXoxICuvYsRl" style="border-bottom: Black 2.5pt double; text-align: right">5,050,418</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--Assets_iI_uUSD_c20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zSoeom4xr769" style="border-bottom: Black 2.5pt double; text-align: right">915,745</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--Assets_iI_uUSD_c20251231_zhxeP7bSlQa6" style="border-bottom: Black 2.5pt double; text-align: right">9,215,552</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company sells to one geographical location which is Singapore.

<p id="xdx_89E_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zIHqV9N51Kpi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">The following tables present summary information by segment for the years ended December 31,2024 and 2025, respectively: Schedule of segment reporting information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-indent: 0pt; padding-left: 0pt"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_492_20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_z7A3hianyjHd" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_495_20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zZoSbDYaace7" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_49E_20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z44jk5CTF1b" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_49A_20240101__20241231_ze3484eScJHf" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Packaged software solutions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">No-code platform and mobile application</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Corporate Governance</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uSGD_zdYnSxHqGwU8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-indent: 0pt; padding-left: 0pt">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">3,267,891</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">774,883</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">4,042,774</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CostOfRevenue_iN_di_uSGD_zuRRudKmXib2" style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt">Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,655,675</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(333,549</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,989,224</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--GrossProfit_zRj5OAHngvch" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Gross profits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">612,216</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">441,334</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,053,550</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_zHiZx83FhxL3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Loss from operation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,431,609</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,097,510</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,157,821</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,686,940</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NonoperatingIncomeExpense_zaPyChGLSNW" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Other income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,940</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">94,491</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">208,645</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zATd9yo2mwH2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Loss before tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,352,395</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,062,570</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(6,063,330</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(8,478,295</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zNcnYmB8FId" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(161,000</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(8,304</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(169,304</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--NetIncomeLoss_zcaEPT5nr9Ok" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Net loss</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,513,395</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,070,874</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(6,063,330</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(8,647,599</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Total reportable assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--Assets_iI_c20241231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zyKImFnqZ2Mg" style="border-bottom: Black 2.5pt double; text-align: right" title="Total reportable assets">951,369</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--Assets_iI_c20241231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zSouJKUej8uf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total reportable assets">3,010,728</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--Assets_iI_c20241231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zTz1O9Ia2Go4" style="border-bottom: Black 2.5pt double; text-align: right" title="Total reportable assets">12,056,517</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--Assets_iI_c20241231_zq5f0qmtPtxd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total reportable assets">16,018,614</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="30" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Packaged software solutions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">No-Code platform and mobile application</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Corporate Governance</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Packaged software solutions</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">No-Code platform and mobile application</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Corporate Governance</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" style="text-align: center">US$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">US$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">US$</td><td> </td><td> </td> <td colspan="2" style="text-align: center">US$</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-indent: 0pt; padding-left: 0pt">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zu4qzAlXFkqa" style="width: 5%; text-align: right" title="Revenue">3,714,411</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zhOrMbGBrli2" style="width: 5%; text-align: right" title="Revenue">1,968,428</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z3Xc66Zm37U7" style="width: 5%; text-align: right" title="Revenue">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uSGD_c20250101__20251231_zrQ8vE0ZocG5" style="width: 5%; text-align: right" title="Revenue">5,682,839</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zhY1IxHTzZ0d" style="width: 5%; text-align: right" title="Revenue">2,888,570</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zOMbZdQnUUn2" style="width: 5%; text-align: right" title="Revenue">1,530,778</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zOctnqYoDtJb" style="width: 5%; text-align: right" title="Revenue">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_uUSD_c20250101__20251231_zPEn5NxowxF2" style="width: 5%; text-align: right" title="Revenue">4,419,348</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--CostOfRevenue_iN_di_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zBHWBCWmIMWh" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">(1,785,650</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--CostOfRevenue_iN_di_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zfRTHeZpGEX1" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">(1,386,538</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zLZE00uMdHZc" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--CostOfRevenue_iN_di_uSGD_c20250101__20251231_zN1pQ8xMpsye" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">(3,172,188</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--CostOfRevenue_iN_di_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zRWJfd6Xjml" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">(1,388,638</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--CostOfRevenue_iN_di_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zpQfuZaSg396" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">(1,078,263</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--CostOfRevenue_iN_di_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zCsuO4BgHozl" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--CostOfRevenue_iN_di_uUSD_c20250101__20251231_zPlHbSB0Ono8" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue">(2,466,901</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Gross profits</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--GrossProfit_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_ziY3DTty2hR9" style="text-align: right" title="Gross profits">1,928,761</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--GrossProfit_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zjxSusvMfUkd" style="text-align: right" title="Gross profits">581,890</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--GrossProfit_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zbADpBV6mMHi" style="text-align: right" title="Gross profits">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--GrossProfit_uSGD_c20250101__20251231_zjUgHkHjjBwj" style="text-align: right" title="Gross profits">2,510,651</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--GrossProfit_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zKiOYVmslbs9" style="text-align: right" title="Gross profits">1,499,932</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--GrossProfit_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_ziEpKSH5eHn2" style="text-align: right" title="Gross profits">452,515</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--GrossProfit_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z9QtBdRwuMZ2" style="text-align: right" title="Gross profits">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--GrossProfit_uUSD_c20250101__20251231_zgD6VNM0n4Ah" style="text-align: right" title="Gross profits">1,952,447</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Loss from operation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--OperatingIncomeLoss_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zguep7a7gIJ9" style="text-align: right" title="Loss from operation">(2,035,462</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--OperatingIncomeLoss_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zq6XV00iRsqc" style="text-align: right" title="Loss from operation">(773,579</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z6Mh3Ac5Nug4" style="text-align: right" title="Loss from operation">(4,660,526</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--OperatingIncomeLoss_uSGD_c20250101__20251231_z4Vv221gfwE5" style="text-align: right" title="Loss from operation">(7,469,567</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zPUpfgEGLQe" style="text-align: right" title="Loss from operation">(1,582,908</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zlFF8OQfQ2P7" style="text-align: right" title="Loss from operation">(601,586</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zJt5FhHHZQxj" style="text-align: right" title="Loss from operation">(3,624,330</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--OperatingIncomeLoss_uUSD_c20250101__20251231_zVwaQFVQpym3" style="text-align: right" title="Loss from operation">(5,808,824</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Other income (expenses)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--NonoperatingIncomeExpense_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zr3cOftYabQh" style="text-align: right" title="Other income">(767</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--NonoperatingIncomeExpense_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zO5y7o2J4aih" style="text-align: right" title="Other income">2,896,534</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--NonoperatingIncomeExpense_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zXTatpzckUIe" style="text-align: right" title="Other income">219,466</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--NonoperatingIncomeExpense_uSGD_c20250101__20251231_zKOsX6xfYsI4" style="text-align: right" title="Other income">3,115,233</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--NonoperatingIncomeExpense_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_z5rGFIEeIkGc" style="text-align: right" title="Other income">(596</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--NonoperatingIncomeExpense_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zh9IVv2wf1z3" style="text-align: right" title="Other income">2,252,534</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--NonoperatingIncomeExpense_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z0Omff5FpbR9" style="text-align: right" title="Other income">170,671</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--NonoperatingIncomeExpense_uUSD_c20250101__20251231_z25JtczawFTb" style="text-align: right" title="Other income">2,422,609</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Income (loss) before tax expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zYIk0bQ4hv9c" style="text-align: right" title="Income (loss) before tax expense">(2,036,229</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zdaFeNqiWyMl" style="text-align: right" title="Income (loss) before tax expense">2,122,955</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zf4E6pAziKH9" style="text-align: right" title="Income (loss) before tax expense">(4,441,060</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uSGD_c20250101__20251231_zshonQ04mJh2" style="text-align: right" title="Income (loss) before tax expense">(4,354,334</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zt0Jg3mUG7E3" style="text-align: right" title="Income (loss) before tax expense">(1,583,504</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zzNvaz8gQcGf" style="text-align: right" title="Income (loss) before tax expense">1,650,948</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zhIJsR6BNsP2" style="text-align: right" title="Income (loss) before tax expense">(3,453,659</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uUSD_c20250101__20251231_zNCTYB2E3YMl" style="text-align: right" title="Income (loss) before tax expense">(3,386,215</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Income tax expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--IncomeTaxExpenseBenefit_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zaR6eJj5RkV8" style="text-align: right" title="Income tax expense">(17,895</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--IncomeTaxExpenseBenefit_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zx5LwLApg8n4" style="text-align: right" title="Income tax expense">(99,005</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeTaxExpenseBenefit_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zA8iiYHbprAa" style="text-align: right" title="Income tax expense">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--IncomeTaxExpenseBenefit_iN_di_uSGD_c20250101__20251231_z1ylz2hrdUG8" style="text-align: right" title="Income tax expense">(116,900</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--IncomeTaxExpenseBenefit_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zPAGrbJ8YT0j" style="text-align: right" title="Income tax expense">(13,916</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--IncomeTaxExpenseBenefit_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zTRXdHsqyRj1" style="text-align: right" title="Income tax expense">(76,993</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeTaxExpenseBenefit_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zOyrR4frNgsb" style="text-align: right" title="Income tax expense">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--IncomeTaxExpenseBenefit_iN_di_uUSD_c20250101__20251231_z13Fz0xYwh88" style="text-align: right" title="Income tax expense">(90,909</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Net loss</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--NetIncomeLoss_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zYFwgIyg8YX1" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss">(2,054,124</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--NetIncomeLoss_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zv8RkqbCom5" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss">2,023,950</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--NetIncomeLoss_uSGD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zg227LYsJyL9" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss">(4,441,060</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--NetIncomeLoss_uSGD_c20250101__20251231_zQfFONFLoR2k" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss">(4,471,234</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--NetIncomeLoss_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zNmL6Mvxf4O" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss">(1,597,420</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--NetIncomeLoss_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zr72kCYv1NS2" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss">1,573,955</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--NetIncomeLoss_uUSD_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z5AQjgF0YdI2" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss">(3,453,659</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eus-gaap--NetIncomeLoss_uUSD_c20250101__20251231_zANmgDUv7Rx1" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss">(3,477,124</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Total reportable assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--Assets_iI_c20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zepoAQokP9bd" style="border-bottom: Black 2.5pt double; text-align: right">4,178,389</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--Assets_iI_c20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zprb3RPgtzXi" style="border-bottom: Black 2.5pt double; text-align: right">6,494,333</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--Assets_iI_c20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zktZ5ADynm0g" style="border-bottom: Black 2.5pt double; text-align: right">1,177,557</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--Assets_iI_c20251231_zECD5VySpVxh" style="border-bottom: Black 2.5pt double; text-align: right">11,850,279</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--Assets_iI_uUSD_c20251231__us-gaap--StatementBusinessSegmentsAxis__custom--PackagedSoftwareSolutionsMember_zqTxnBagq9zg" style="border-bottom: Black 2.5pt double; text-align: right">3,249,389</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--Assets_iI_uUSD_c20251231__us-gaap--StatementBusinessSegmentsAxis__custom--NoCodePlatformAndMobileApplicationMember_zXoxICuvYsRl" style="border-bottom: Black 2.5pt double; text-align: right">5,050,418</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--Assets_iI_uUSD_c20251231__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zSoeom4xr769" style="border-bottom: Black 2.5pt double; text-align: right">915,745</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--Assets_iI_uUSD_c20251231_zhxeP7bSlQa6" style="border-bottom: Black 2.5pt double; text-align: right">9,215,552</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

3267891

774883

4042774

2655675

333549

2989224

612216

441334

1053550

-1431609

-1097510

-6157821

-8686940

79214

34940

94491

208645

-1352395

-1062570

-6063330

-8478295

161000

8304

169304

-1513395

-1070874

-6063330

-8647599

951369

3010728

12056517

16018614

3714411

1968428

5682839

2888570

1530778

4419348

1785650

1386538

3172188

1388638

1078263

2466901

1928761

581890

2510651

1499932

452515

1952447

-2035462

-773579

-4660526

-7469567

-1582908

-601586

-3624330

-5808824

-767

2896534

219466

3115233

-596

2252534

170671

2422609

-2036229

2122955

-4441060

-4354334

-1583504

1650948

-3453659

-3386215

-17895

-99005

116900

-13916

-76993

90909

-2054124

2023950

-4441060

-4471234

-1597420

1573955

-3453659

-3477124

4178389

6494333

1177557

11850279

3249389

5050418

915745

9215552

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt; width: 0.25in">13</td> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt">Income taxes</td></tr> </table> Cayman Islands and BVI The Company and its subsidiaries are domiciled in the Cayman Islands and British Virgin Islands. The locality currently enjoys permanent income tax holidays; accordingly, the Company do not accrue for income taxes. Singapore MSC Consulting (S) Pte. Ltd. is incorporated in Singapore and is subject to Singapore Corporate Tax on the taxable income as reported in its statutory financial statements adjusted in accordance with relevant Singapore tax laws. The applicable tax rate is<span id="xdx_90A_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20250101__20251231__srt--StatementGeographicalAxis__country--SG_ziuB0cijnkEb" title="Effective income tax rate reconciliation, at federal statutory income tax rate, percent"> 17% in Singapore, with <span id="xdx_903_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20250101__20251231__srt--StatementGeographicalAxis__country--SG__srt--StatementScenarioAxis__custom--FirstTenThousandTaxableIncomeMember_zu6i0m79LLh6" title="Effective income tax rate reconciliation, at federal statutory income tax rate, percent">75% of the first S$<span id="xdx_902_eus-gaap--IncomeTaxesPaid_c20250101__20251231__srt--StatementGeographicalAxis__country--SG__srt--StatementScenarioAxis__custom--FirstTenThousandTaxableIncomeMember_zCUW4Womvd1j" title="Income taxes paid">10,000 taxable income and <span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20250101__20251231__srt--StatementGeographicalAxis__country--SG__srt--StatementScenarioAxis__custom--NextOneLakhNinetyThousandTaxableIncomeMember_zRzWC7M1q5Uh" title="Effective income tax rate reconciliation, at federal statutory income tax rate, percent">50% of the next S$<span id="xdx_90C_eus-gaap--IncomeTaxesPaid_c20250101__20251231__srt--StatementGeographicalAxis__country--SG__srt--StatementScenarioAxis__custom--NextOneLakhNinetyThousandTaxableIncomeMember_z8jCuJg9Fhn" title="Income taxes paid">190,000 taxable income exempted from income tax. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">13</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Income taxes (continued)</td></tr> </table> Malaysia MSCI Consulting Sdn. Bhd., the subsidiary, is subject to Malaysia Corporate tax on the taxable income as reported in its statutory financial statements adjusted in accordance with relevant Malaysia tax laws. The standard corporate income tax rate in Malaysia is<span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20250101__20251231__srt--StatementGeographicalAxis__country--MY_zfZiWffR2owj" title="Effective income tax rate reconciliation, at federal statutory income tax rate, percent"> 24%. However, as the subsidiary fulfilled conditions where it has paid-up capital of MYR 2.5 million or less, and gross income from business operations is not more than MYR 50 million, for years of assessment (YA) 2023-2024 and also YA 2025, the tax rate is: <span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20250101__20251231__srt--StatementGeographicalAxis__country--MY__srt--StatementScenarioAxis__custom--FirstMYRSixLakhMember_z7RhHcJ8GTyf" title="Effective income tax rate reconciliation, at federal statutory income tax rate, percent">15% on the first MYR <span id="xdx_900_eus-gaap--IncomeTaxesPaid_uMYR_c20250101__20251231__srt--StatementGeographicalAxis__country--MY__srt--StatementScenarioAxis__custom--FirstMYRSixLakhMember_zlGFfbflMVhc" title="Income taxes paid">150,000, <span id="xdx_90D_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20250101__20251231__srt--StatementGeographicalAxis__country--MY__srt--StatementScenarioAxis__custom--ExceedingMYRSixLakhMember_zA65DaRECwPh" title="Effective income tax rate reconciliation, at federal statutory income tax rate, percent">17% on MYR <span id="xdx_908_eus-gaap--IncomeTaxesPaid_uMYR_c20250101__20251231__srt--StatementGeographicalAxis__country--MY__srt--StatementScenarioAxis__custom--ExceedingMYRSixLakhMember__srt--RangeAxis__srt--MinimumMember_zrPUTxoyQdLa" title="Income taxes paid">150,001 to MYR <span id="xdx_90B_eus-gaap--IncomeTaxesPaid_uMYR_c20250101__20251231__srt--StatementGeographicalAxis__country--MY__srt--StatementScenarioAxis__custom--ExceedingMYRSixLakhMember__srt--RangeAxis__srt--MaximumMember_zsaUuqC7l9a" title="Income taxes paid">600,000, and <span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20250101__20251231__srt--StatementGeographicalAxis__country--MY__srt--StatementScenarioAxis__custom--ExceedingMYRSixLakhMember__srt--RangeAxis__srt--MaximumMember_zg5TZtlhEiH" title="Effective income tax rate reconciliation, at federal statutory income tax rate, percent">24% on amount of chargeable income exceeding MYR <span id="xdx_90B_eus-gaap--IncomeTaxesPaid_uMYR_c20250101__20251231__srt--StatementGeographicalAxis__country--MY__srt--StatementScenarioAxis__custom--ExceedingMYRSixLakhMember__srt--RangeAxis__srt--MaximumMember_zTHXVW5x723b" title="Income taxes paid">600,000 . The subsidiary had operating profit of S$12,405 (US$9,080) but no tax liabilities for the year ended December 31, 2024, after offsetting of unutilized trade losses brought forward. For the year ended December 31, 2025, the subsidiary had operating profit of S$73,770 (US$57,368) but no tax liabilities after offsetting of unutilized trade losses brought forward. California Orangekloud, Inc., the subsidiary, is considered California tax resident enterprises under California tax laws; accordingly, they are subject to enterprise income tax on their taxable income as determine under California tax laws and accounting standards at a statutory tax rate of <span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20250101__20251231__srt--StatementGeographicalAxis__stpr--CA_zga3xpibPXm1" title="Effective income tax rate reconciliation, at federal statutory income tax rate, percent">8.84% (2024: <span id="xdx_902_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20240101__20241231__srt--StatementGeographicalAxis__stpr--CA_zjzOhkGJsjnk" title="Effective income tax rate reconciliation, at federal statutory income tax rate, percent">8.84%). The subsidiary has no operating profit or tax liabilities for the years ended December 31, 2024 and 2025. <p id="xdx_896_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zmoE761OWCYl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Significant components of the provision for income taxes are as follows: Schedule of provision for income taxes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240101__20241231_zu5zbvxxTdBi" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20251231_zADlwB8inZnl" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; text-indent: 0pt; padding-left: 0pt">Income tax expense is comprised of the following:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--CurrentIncomeTaxExpenseBenefit_maITEBz5Xt_zvzlllo2wI1c" style="vertical-align: bottom; background-color: White"> <td style="width: 49%; text-indent: 0pt; padding-left: 0pt">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">8,304</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">99,005</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--CurrentIncomeTaxExpenseBenefit_uUSD_c20250101__20251231_zbZH7SnB2M4b" style="width: 13%; text-align: right">76,993</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredIncomeTaxExpenseBenefit_maITEBz5Xt_zbREVrIhquBl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Deferred</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">161,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">17,895</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--DeferredIncomeTaxExpenseBenefit_uUSD_c20250101__20251231_zmfuMhclIFF1" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred">13,916</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBz5Xt_zqeC18SRkxgd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Total income tax expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">169,304</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">116,900</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--IncomeTaxExpenseBenefit_iT_uUSD_c20250101__20251231_zdDYLo38VRTf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total income tax expenses">90,909</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_89F_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zLVKF4AecZLf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">A reconciliation between of the statutory tax rate to the effective tax rate are as follows: Schedule of reconciliation between the statutory tax rate to the effective tax rate <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20241231_zpCfh2w7YeCe" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20251231_zV7Vx92b0o81" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uSGD_zZ8XigdHeLV3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Loss before tax</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">(8,478,295</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">(4,354,334</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uUSD_c20250101__20251231_zqeT1K8AD6M8" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Income (loss) before tax">(3,386,215</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--EffectiveIncomeTaxRateReconciliationAtStatutoryIncomeTaxRate_iN_dpi_maETR_zxfCe9cypLOi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Singapore income tax rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(17.0</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(17.0</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(17.0</td><td style="text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Reconciling items:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_iN_dpi_maETR_zvkN9FrmJsB7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Non-deductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.5</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.4</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.4</td><td style="text-align: left">%</td></tr> <tr id="xdx_40E_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxExemptIncome_dp_msETR_zzAxjiR3fd53" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Income not subject to tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11.3</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11.3</td><td style="text-align: left">)%</td></tr> <tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_iN_dpi_maETR_zDLekKbOYSt9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Effect on different tax rate in different countries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12.4</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18.0</td><td style="text-align: left">%</td></tr> <tr id="xdx_40E_eus-gaap--EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes_iN_dpi_maETR_zNuEg75uKpV3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Under provision of current taxation in respect of prior year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td></tr> <tr id="xdx_400_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_iN_dpi_maETR_ztXPASerTuSc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6.0</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7.2</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7.2</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iNT_dpi_mtETR_zuyLbqwOG5f5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Effective tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2.0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2.7</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2.7</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; width: 0.25in; text-align: justify; padding-left: 0pt; text-indent: 0pt">13</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Income taxes (continued)</td></tr> </table> Deferred tax <p id="xdx_894_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zQid6GC0jP4h" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Significant components of deferred tax were as follows: Schedule of components of deferred tax <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" id="xdx_498_20241231_ztkyTOrVShG4" style="border-bottom: black 1pt solid; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2024</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" id="xdx_49B_20251231_zIHFzr6SLPGe" style="border-bottom: black 1pt solid; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2025</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2025 </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="10" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">As of December, 31</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2024</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2025</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2025 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt">S$</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt">S$</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt">US$</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zop1D291TDi3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 49%; padding-bottom: 0pt; text-indent: 0pt">Net operating loss carried forward</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 2%; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 1%; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right; padding-left: 0pt; text-indent: 0pt">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 1%; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 2%; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 1%; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right; padding-left: 0pt; text-indent: 0pt">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 1%; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 2%; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 1%; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_981_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_uUSD_c20251231_zdwWU0W4AJ71" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Net operating loss carried forward">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 1%; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsGross_iI_maDTANziLt_zlZSn7MVwnKi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Deferred tax assets, gross</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_98C_eus-gaap--DeferredTaxAssetsGross_iI_uUSD_c20251231_zVFelb2Xnz07" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Deferred tax assets, gross">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANziLt_zYFVvdTcjsp6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt">Valuation allowance</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_982_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_uUSD_c20251231_zW51e7TDzSoj" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Valuation allowance">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANziLt_z9aRNSStJj28" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt">Deferred tax assets, net of valuation allowance</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_981_eus-gaap--DeferredTaxAssetsNet_iTI_uUSD_c20251231_zJi68GJ25Yii" style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Deferred tax assets, net of valuation allowance">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> </table> Deferred tax assets are recognized in the consolidated financial statements only to the extent that it is probable that future taxable profits will be available against which the Company can utilize the benefits. The use of these tax losses is subject to the agreement of the tax authorities and compliance with certain provisions of the tax legislations of the respective countries in which the group companies operate.

0.17

0.75

10000

0.50

190000

0.24

2500000

50000000

0.15

150000

0.17

150001

600000

0.24

600000

12405

9080

73770

57368

0.0884

<p id="xdx_896_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zmoE761OWCYl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Significant components of the provision for income taxes are as follows: Schedule of provision for income taxes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240101__20241231_zu5zbvxxTdBi" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20251231_zADlwB8inZnl" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; text-indent: 0pt; padding-left: 0pt">Income tax expense is comprised of the following:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--CurrentIncomeTaxExpenseBenefit_maITEBz5Xt_zvzlllo2wI1c" style="vertical-align: bottom; background-color: White"> <td style="width: 49%; text-indent: 0pt; padding-left: 0pt">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">8,304</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">99,005</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--CurrentIncomeTaxExpenseBenefit_uUSD_c20250101__20251231_zbZH7SnB2M4b" style="width: 13%; text-align: right">76,993</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredIncomeTaxExpenseBenefit_maITEBz5Xt_zbREVrIhquBl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Deferred</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">161,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">17,895</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--DeferredIncomeTaxExpenseBenefit_uUSD_c20250101__20251231_zmfuMhclIFF1" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred">13,916</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBz5Xt_zqeC18SRkxgd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Total income tax expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">169,304</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">116,900</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--IncomeTaxExpenseBenefit_iT_uUSD_c20250101__20251231_zdDYLo38VRTf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total income tax expenses">90,909</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

8304

99005

76993

161000

17895

13916

169304

116900

90909

<p id="xdx_89F_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zLVKF4AecZLf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">A reconciliation between of the statutory tax rate to the effective tax rate are as follows: Schedule of reconciliation between the statutory tax rate to the effective tax rate <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20241231_zpCfh2w7YeCe" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20251231_zV7Vx92b0o81" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uSGD_zZ8XigdHeLV3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Loss before tax</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">(8,478,295</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">(4,354,334</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uUSD_c20250101__20251231_zqeT1K8AD6M8" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Income (loss) before tax">(3,386,215</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--EffectiveIncomeTaxRateReconciliationAtStatutoryIncomeTaxRate_iN_dpi_maETR_zxfCe9cypLOi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Singapore income tax rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(17.0</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(17.0</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(17.0</td><td style="text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Reconciling items:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_iN_dpi_maETR_zvkN9FrmJsB7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Non-deductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.5</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.4</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.4</td><td style="text-align: left">%</td></tr> <tr id="xdx_40E_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxExemptIncome_dp_msETR_zzAxjiR3fd53" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Income not subject to tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11.3</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11.3</td><td style="text-align: left">)%</td></tr> <tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_iN_dpi_maETR_zDLekKbOYSt9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Effect on different tax rate in different countries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12.4</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18.0</td><td style="text-align: left">%</td></tr> <tr id="xdx_40E_eus-gaap--EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes_iN_dpi_maETR_zNuEg75uKpV3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Under provision of current taxation in respect of prior year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td></tr> <tr id="xdx_400_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_iN_dpi_maETR_ztXPASerTuSc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6.0</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7.2</td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7.2</td><td style="padding-bottom: 1pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iNT_dpi_mtETR_zuyLbqwOG5f5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Effective tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2.0</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2.7</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2.7</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table>

-8478295

-4354334

-3386215

0.170 0.170 0.170

-0.005

-0.004

0.000

-0.113

-0.124

-0.180

-0.001

-0

-0.060

-0.072

-0.020

-0.027

<p id="xdx_894_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zQid6GC0jP4h" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify">Significant components of deferred tax were as follows: Schedule of components of deferred tax <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" id="xdx_498_20241231_ztkyTOrVShG4" style="border-bottom: black 1pt solid; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2024</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" id="xdx_49B_20251231_zIHFzr6SLPGe" style="border-bottom: black 1pt solid; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2025</td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; display: none; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2025 </td> <td style="font: 10pt Times New Roman, Times, Serif; display: none; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="10" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">As of December, 31</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2024</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2025</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-left: 0pt; text-indent: 0pt">2025 </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt">S$</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt">S$</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt">US$</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: center; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_zop1D291TDi3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 49%; padding-bottom: 0pt; text-indent: 0pt">Net operating loss carried forward</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 2%; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 1%; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right; padding-left: 0pt; text-indent: 0pt">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 1%; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 2%; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 1%; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right; padding-left: 0pt; text-indent: 0pt">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 1%; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 2%; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 1%; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_981_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_uUSD_c20251231_zdwWU0W4AJ71" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Net operating loss carried forward">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; width: 1%; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsGross_iI_maDTANziLt_zlZSn7MVwnKi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt">Deferred tax assets, gross</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_98C_eus-gaap--DeferredTaxAssetsGross_iI_uUSD_c20251231_zVFelb2Xnz07" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Deferred tax assets, gross">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANziLt_zYFVvdTcjsp6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt">Valuation allowance</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_982_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_uUSD_c20251231_zW51e7TDzSoj" style="border-bottom: black 1pt solid; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Valuation allowance">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; text-align: right; padding-left: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 0pt; padding-left: 0pt; text-indent: 0pt"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANziLt_z9aRNSStJj28" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt">Deferred tax assets, net of valuation allowance</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td> <td style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-indent: 0pt"> </td> <td id="xdx_981_eus-gaap--DeferredTaxAssetsNet_iTI_uUSD_c20251231_zJi68GJ25Yii" style="border-bottom: black 2.25pt double; padding-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: right; padding-left: 0pt; text-indent: 0pt" title="Deferred tax assets, net of valuation allowance">-</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; padding-bottom: 0pt; text-indent: 0pt"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt; width: 0.25in">14</td> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt">Other income</td></tr> </table> Schedule of other income <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231_zz68UijxUuKe" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20241231_z4ISNID2pvae" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zNDZ4GkgYaN4" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December, 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Government grant</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherIncome_i01_hcustom--StatementOfIncomeLocationBalanceAxis__custom--GovernmentGrantJobSupportSchemeMember_zV9sBAWmlxFk" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left; text-indent: 0pt; padding-left: 10pt">-Job support scheme</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">63,190</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">69,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">44,601</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--OtherIncome_uUSD_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--GovernmentGrantJobSupportSchemeMember_zU4ME9jtxDaa" style="width: 12%; text-align: right" title="Other income">34,685</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherIncome_i01_hcustom--StatementOfIncomeLocationBalanceAxis__custom--GovernmentGrantOthersMember_zh4mNkjwTun8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 10pt">-others</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--OtherIncome_uUSD_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--GovernmentGrantOthersMember_zW4LyZ7nSQE6" style="text-align: right" title="Other income">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherIncome_i01_hcustom--StatementOfIncomeLocationBalanceAxis__custom--OtherInterestIncomeMember_zkvV1gJt2pU3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">143,695</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">179,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--OtherIncome_uUSD_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--OtherInterestIncomeMember_zq0oOB9bUNZ" style="text-align: right" title="Other income">139,591</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherIncome_i01_hcustom--StatementOfIncomeLocationBalanceAxis__custom--GainLossOnSaleOfInvestmentsMember_zD1sET1kUvae" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Gain on fair value measurement of investment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,890,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--OtherIncome_uUSD_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--GainLossOnSaleOfInvestmentsMember_zxgzblJlH5Eb" style="text-align: right" title="Other income">2,247,453</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherIncome_i01_hcustom--StatementOfIncomeLocationBalanceAxis__custom--OthersMember_zbr6bQhNXJf6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">37,098</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">52,963</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">71,260</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherIncome_uUSD_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--OthersMember_z7Qqk223KpTb" style="border-bottom: Black 1pt solid; text-align: right" title="Other income">55,416</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherIncome_i01_zjgSpVUdfvgd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Other income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">100,288</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">266,158</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,185,361</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--OtherIncome_uUSD_c20250101__20251231_zoAOA6jmRkFa" style="border-bottom: Black 2.5pt double; text-align: right" title="Other income">2,477,145</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Schedule of other income <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 96%; margin-left: 0.25in"> <tr style="display: none; vertical-align: bottom"> <td style="display: none"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231_zz68UijxUuKe" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2023</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20241231_z4ISNID2pvae" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2024</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zNDZ4GkgYaN4" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td><td style="display: none; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">2025</td><td style="display: none; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December, 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">S$</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">US$</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Government grant</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherIncome_i01_hcustom--StatementOfIncomeLocationBalanceAxis__custom--GovernmentGrantJobSupportSchemeMember_zV9sBAWmlxFk" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left; text-indent: 0pt; padding-left: 10pt">-Job support scheme</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">63,190</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">69,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">44,601</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--OtherIncome_uUSD_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--GovernmentGrantJobSupportSchemeMember_zU4ME9jtxDaa" style="width: 12%; text-align: right" title="Other income">34,685</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OtherIncome_i01_hcustom--StatementOfIncomeLocationBalanceAxis__custom--GovernmentGrantOthersMember_zh4mNkjwTun8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 10pt">-others</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--OtherIncome_uUSD_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--GovernmentGrantOthersMember_zW4LyZ7nSQE6" style="text-align: right" title="Other income">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherIncome_i01_hcustom--StatementOfIncomeLocationBalanceAxis__custom--OtherInterestIncomeMember_zkvV1gJt2pU3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">143,695</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">179,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--OtherIncome_uUSD_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--OtherInterestIncomeMember_zq0oOB9bUNZ" style="text-align: right" title="Other income">139,591</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherIncome_i01_hcustom--StatementOfIncomeLocationBalanceAxis__custom--GainLossOnSaleOfInvestmentsMember_zD1sET1kUvae" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Gain on fair value measurement of investment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,890,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--OtherIncome_uUSD_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--GainLossOnSaleOfInvestmentsMember_zxgzblJlH5Eb" style="text-align: right" title="Other income">2,247,453</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherIncome_i01_hcustom--StatementOfIncomeLocationBalanceAxis__custom--OthersMember_zbr6bQhNXJf6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">37,098</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">52,963</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">71,260</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherIncome_uUSD_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--OthersMember_z7Qqk223KpTb" style="border-bottom: Black 1pt solid; text-align: right" title="Other income">55,416</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherIncome_i01_zjgSpVUdfvgd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Other income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">100,288</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">266,158</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,185,361</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--OtherIncome_uUSD_c20250101__20251231_zoAOA6jmRkFa" style="border-bottom: Black 2.5pt double; text-align: right" title="Other income">2,477,145</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

63190

69500

44601

34685

143695

179500

139591

2890000

2247453

37098

52963

71260

55416

100288

266158

3185361

2477145

<p id="xdx_802_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z2s2m5e55w03" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt; width: 0.25in">15</td> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt">Commitment and Contingencies </td></tr> </table> As of December 31, 2024 and 2025, the Company did not have any capital commitments.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt; width: 0.25in">16</td> <td style="text-align: justify; padding-left: 0pt; text-indent: 0pt">Subsequent events</td></tr> </table> The Company has assessed all subsequent events through April 30, 2026, which is the date that these consolidated financial statements are available to be issued and other than the following, there are no further material subsequent events that require disclosure in these consolidated financial statements. On January 29, 2026, the Company received a Staff Delisting Determination letter from the Listing Qualifications Department of The Nasdaq Stock Market LLC (“Nasdaq”), notifying the Company that Nasdaq had initiated delisting proceedings due to non-compliance with Nasdaq Listing Rule 5550(a)(2), which requires a minimum bid price of $1.00 per share. The Company was not eligible for an additional 180-day compliance period as it had effected a reverse stock split to cure a prior deficiency within the preceding twelve months. The Company subsequently requested a hearing. On March 2, 2026, Nasdaq notified the Company that it had regained compliance with the minimum bid price requirement. As a result, the previously scheduled hearing was cancelled, and the Company’s Class A Ordinary Shares continue to be listed and traded on Nasdaq. On February 10, 2026, the Company entered into a non-binding Letter of Intent with Orbis Technology Limited (“Orbis”), to negotiate a proposed reverse merger transaction involving the acquisition of the entire issued share capital and business of Orbis through the issuance of the Company’s shares. Upon completion of the proposed transaction, the existing shareholders of Orbis, including its co-founders, are expected to hold a majority of the Company’s issued shares, while the Company’s current shareholders would hold a minority interest. The Company intends to maintain its dual-class share structure following the transaction. The parties are in the process of negotiating a definitive agreement; however, there can be no assurance that such a definitive agreement will be entered into. On March 9, 2026, Goh Kian Hwa and Lung Lay Hua each converted <span id="xdx_903_eus-gaap--ConversionOfStockSharesConverted1_c20260309__20260309__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrGohKianHwaMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--ClassAOrdinarySharesMember_zRQTIJRhWc2b" title="Converted shares"><span id="xdx_90B_eus-gaap--ConversionOfStockSharesConverted1_c20260309__20260309__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsLungLayHuaMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--ClassAOrdinarySharesMember_zHSAQmKTHjj" title="Converted shares">1,462,590 Class B Ordinary Shares to Class A Ordinary Shares. Following the conversion, Goh Kian Hwa and Lung Lay Hua each held <span id="xdx_906_eus-gaap--ConversionOfStockSharesConverted1_c20260309__20260309__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrGohKianHwaMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--ClassBOrdinarySharesMember_zX5iEzQJXm33" title="Converted shares"><span id="xdx_90D_eus-gaap--ConversionOfStockSharesConverted1_c20260309__20260309__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsLungLayHuaMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--ClassBOrdinarySharesMember_z08p8sl2lpW8" title="Converted shares">408,784 Class B Ordinary Shares and <span id="xdx_903_eus-gaap--ConversionOfStockSharesConverted1_c20260309__20260309__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrGohKianHwaMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--ClassAOrdinarySharesMember_zaOOZKWnbLFf" title="Converted shares"><span id="xdx_90D_eus-gaap--ConversionOfStockSharesConverted1_c20260309__20260309__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsLungLayHuaMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--ClassAOrdinarySharesMember_zs7qnwiQrRbi" title="Converted shares">1,462,590 Class A Ordinary Shares, representing <span id="xdx_90C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260309__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MsLungLayHuaMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zVo1zhxJtKo5" title="Ownership percentage"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260309__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MrGohKianHwaMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zMZqHtF5DXFg" title="Ownership percentage">32.045% of the total Ordinary Shares and <span id="xdx_902_eus-gaap--CommonStockVotingRights_c20260309__20260309__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrGohKianHwaMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zAsQ2ZemGLbl" title="Voting power"><span id="xdx_90E_eus-gaap--CommonStockVotingRights_c20260309__20260309__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsLungLayHuaMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zYnOdIOvLXr3" title="Voting power">48.79% of the voting power of the Company.

1462590

408784

1462590

0.32045

48.79% of the voting power

The share numbers and amounts are presented on a retrospective basis, see Note 9. Note: Arising from to late audit adjustment by subsidiary auditors for deferred tax asset recognition for FY 2024. On October 18, 2024, Orangekloud Technology Inc. (“ORKT” or the “Company”) announced the signing of an Investment Agreement with Evvo Labs Pte. Ltd (“Evvo Labs”), an established Cybersecurity company in Singapore, to invest S$1,000,000 for a 3.23% shareholding stake in Evvo Labs. The strategic investment would enable ORKT to leverage Evvo Labs’ cybersecurity capabilities to elevate ORKT’s offerings of digital transformation solutions, benefitting the Company’s end-user enterprise customers. Around November 11, 2024, 20,588 ordinary shares of Evvo Labs, representing approximately 3.23% of the total shareholding of Evvo Labs, were issued to Orangekloud Investments Pte Ltd. Advances from customers but packaged subscription, license, software or hardware for solution have not delivered to customer yet as of December 31, 2025. The remaining subscription period of No-Code platform and mobile application sold as of December 31, 2025 . The remaining performance obligations for professional services or support pursuant to services or support contracts have yet to be rendered pursuant to the ongoing projects.