v3.26.1
DEFERRED TAX LIABILITIES (Tables)
 12 Months Ended
Dec. 31, 2025
Deferred Tax Liabilities  
SCHEDULE OF DEFERRED TAX LIABILITIES

 

   As of
Dec 31, 2023		     As of
Dec 31, 2024		   As of
Dec 31, 2025		 
   S$’000      S$’000    S$’000 
                   
Deferred tax liabilities, beginning    861      1,586    2,017 
Additions    725      431    596 
Deferred tax liabilities, ending    1,586      2,017    2,613 
SCHEDULE OF DEFERRED INCOME TAX LIABILITY

The temporary differences which give rises to the deferred income tax liability are as follows:

 

   As of
Dec 31, 2024		   As of
Dec 31, 2025		 
    S$’000    S$’000 
           
Net book value of fixed assets   30,233    33,137 
Net book value of ROUA   1,199    11 
Less: Lease liabilities (ROUA)   (1,221)   (12)
Less: Net book value of non-qualifying assets   (27)   (53)
Deferred tax liability gross   30,184    33,083 
Less: Tax written down value   (18,309)   (17,711)
Timing difference   11,875    15,372 
           
Deferred tax liability @ 17%   2,017    2,613