REVENUES BY PRODUCT AND GEOGRAPHY AND SEGMENTS (Tables)

6 Months Ended

Jun. 30, 2025

Revenue from Contract with Customer [Abstract]

SCHEDULE OF PRINCIPAL TRANSACTIONS REVENUE

	For the six-month period ended June 30,
	2024		2025		2025
	SGD’000		SGD’000		USD’000
Sales of cleaning systems and other equipment		6,981		2,814		2,213
Provision of centralized dishware washing and general cleaning services		3,562		3,433		2,699
Leasing of dishware washing equipment		199		247		194
Revenue		10,742		6,494		5,106

SCHEDULE OF DISAGGREGATION OF REVENUE BY TIMING OF REVENUE RECOGNITION

In the following table, revenue is disaggregated by the timing of revenue recognition.

	For the six-month period ended June 30, 2025
	Cleaning Systems		Dishware Washing Services		Total		Total
	SGD’000		SGD’000		SGD’000		US$’000
Timing of revenue recognition:
Point in time		2,814		-		2,814		2,213
Over time		-		3,680		3,680		2,893
Revenue		2,814		3,680		6,494		5,106

	For the six-month period ended June 30, 2024
	Cleaning Systems		Dishware Washing Services		Total
	SGD’000		SGD’000		SGD’000
Timing of revenue recognition:
Point in time		6,981		-		6,981
Over time		-		3,761		3,761
		6,981		3,761		10,742

SCHEDULE OF BREAKDOWN OF NET REVENUES BY SEGMENTS

	For the six-month period ended June 30,
	2024			2025			2025
	SGD’000			SGD’000			USD’000
Net revenues:
Sales of cleaning systems and other equipment		6,981			2,814			2,213
Provision of centralized dishware washing and general cleaning services		3,761			3,680			2,893
		10,742			6,494			5,106
Cost of revenues:
Sales of cleaning systems and other equipment		(4,615	)		(1,749	)		(1,375	)
Provision of centralized dishware washing and general cleaning services		(3,293	)		(3,117	)		(2,451	)
		(7,908	)		(4,866	)		(3,826	)
Gross profit:
Sales of cleaning systems and other equipment		2,366			1,065			838
Provision of centralized dishware washing and general cleaning services		468			563			442
		2,834			1,628			1,280
Significant expenses:
Sales of cleaning systems and other equipment
Payroll expense		(997	)		(837	)		(658	)
Other segment items (Note (i))		(562	)		(466	)		(366	)
		(1,559	)		(1,303	)		(1,024	)
Provision of centralized dishware washing and general cleaning services
Payroll expense		(181	)		(166	)		(131	)
Other segment items (Note (i))		(64	)		(48	)		(38	)
		(245	)		(214	)		(169	)
Provision of expected credit loss		(17	)		-			-
Interest income		554			75			59
Interest expense		(236	)		(238	)		(187	)
Other unallocated (expense)/income (Note (ii))		(733	)		(780	)		(613	)
		(432	)		(943	)		(741	)
Net profit		598			(832	)		(654	)

Notes:-

(i)	Other segment items include selling and marketing expenses and general and administrative expenses other than payroll expenses.
(ii)	Other unallocated expenses include legal and professional fees, income tax expense, and change in fair value in financial instrument and exchange difference.

SCHEDULE OF DISAGGREGATION OF REVENUE BY GEOGRAPHICAL CUSTOMER LOCATIONS

In the following table, revenue is disaggregated by the geographical locations of customers and by the timing of revenue recognition.

	For the six-month period ended June 30, 2025
	Cleaning Systems		Dishware Washing Services		Total		Total
	SGD’000		SGD’000		SGD’000		US$’000
Geographical location:
Singapore		693		3,680		4,373		3,438
Malaysia		630		-		630		496
Other countries		1,491		-		1,491		1,172
Revenue		2,814		3,680		6,494		5,106

	For the six-month period ended June 30, 2024
	Cleaning Systems		Dishware Washing Services		Total
	SGD’000		SGD’000		SGD’000
Geographical location:
Singapore		555		3,761		4,316
Malaysia		4,723		-		4,723
Other countries		1,703		-		1,703
		6,981		3,761		10,742