v3.26.1
SCHEDULE OF EFFECTIVE INCOME TAX RATE (Details)
$ in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2025
SGD ($)
Dec. 31, 2024
SGD ($)
Dec. 31, 2023
SGD ($)
Effective Income Tax Rate Reconciliation [Line Items]        
Income before income taxes $ 5,571 $ 7,163 $ 2,615 $ 8,126
(Over)/ Under provision in previous financial year   (13) 300 (360)
Income tax expense $ 1,226 1,577 731 1,046
SINGAPORE        
Effective Income Tax Rate Reconciliation [Line Items]        
Income before income taxes   $ 7,163 $ 2,615 $ 8,126
Statutory income tax rate 17.00% 17.00% 17.00% 17.00%
Income tax expense at statutory rate   $ 1,218 $ 445 $ 1,381
(Over)/ Under provision in previous financial year   (13) 300 (360)
Tax effect of non-taxable income   (133) (228)
Tax effect of non-deductible items   489 41 156
Tax effect on temporary differences   (22) 78 211
Statutory stepped income tax exemption   (95) (114)
Income tax expense   $ 1,577 $ 731 $ 1,046