v3.26.1
TRADE AND OTHER PAYABLES - Schedule of Trade and Other Payables (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Trade payables:    
Amount due to third parties $ 2,673,054 $ 1,260,351
Other payables:    
Accrued payroll and pension 3,054,727 1,055,415
Accrued operating expenses 500,240 136,268
Loan from a third party (interest-bearing)* [1] 506,191 477,836
GST payables 1,716,568 983,659
Provision for taxation 181,756 246,219
Unpaid consideration for acquisition of subsidiaries (Note 8) 1,452,746 0
Amount due to directors of subsidiaries** [2] 361,633 0
Others 390,610 63,365
Total trade and other payables $ 10,837,525 $ 4,223,113
[1] The balance represents a loan from a third party amounting to S$650,000 which equal to $506,191 which is interest-bearing at 8% per annum and repayable on demand.
[2] The amount represents non-trade balances that are unsecured, interest-free and repayable on demand.