SCHEDULE OF DEFERRED INCOME TAX LIABILITY (Details) - SGD ($) $ in Thousands |
Dec. 31, 2025 |
Dec. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
|---|---|---|---|---|
| Deferred Tax Liabilities | ||||
| Net book value of fixed assets | $ 33,137 | $ 30,233 | ||
| Net book value of ROUA | 11 | 1,199 | ||
| Less: Lease liabilities (ROUA) | (12) | (1,221) | ||
| Less: Net book value of non-qualifying assets | (53) | (27) | ||
| Deferred tax liability gross | 33,083 | 30,184 | ||
| Less: Tax written down value | (17,711) | (18,309) | ||
| Timing difference | 15,372 | 11,875 | ||
| Deferred tax liability @ 17% | $ 2,613 | $ 2,017 | $ 1,586 | $ 861 |