v3.26.1
SCHEDULE OF RECONCILIATION OF INCOME TAX RATE (Details)
$ in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2025
SGD ($)
Dec. 31, 2024
SGD ($)
Dec. 31, 2023
SGD ($)
Income Tax Disclosure [Abstract]        
Effect of foreign tax rates   $ (231) $ 29 $ 210
Tax effect on non-deductible expenses   11 10 7
Tax effect on non-taxable income   (9)
Corporate tax exemption   (22) (17)
Deferred tax assets not recognized   165
Effect of lower tax rates in foreign jurisdictions   74 23
(Over)/Under-provision in prior year   4 (5)
Corporate tax rebate   (16) (40)
Utilization of prior year tax losses   (19) (20) (34)
Income tax expense/(benefit) $ 3 $ 4 $ (1) $ 117