REVENUES BY PRODUCT AND GEOGRAPHY AND SEGMENTS (Tables)

12 Months Ended

Dec. 31, 2024

Revenue from Contract with Customer [Abstract]

SCHEDULE OF PRINCIPAL TRANSACTIONS REVENUE

	For the years ended December 31,
	2022		2023		2024		2024
	SGD’000		SGD’000		SGD’000		USD’000
Sales of cleaning systems and other equipment		11,443		10,991		11,979		8,768
Provision of centralized dishware washing and general cleaning services		6,879		6,710		6,843		5,009
Leasing of dishware washing equipment		309		331		457		334
Revenue		18,631		18,032		19,279		14,111

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 year ended December 31, 2024
	Cleaning Systems		Dishware Washing Services		Total		Total
	SGD’000		SGD’000		SGD’000		US$’000
Timing of revenue recognition:
Point in time		11,979		-		11,979		8,768
Over time		-		7,300		7,300		5,343
Revenue		11,979		7,300		19,279		14,111

	For the year ended December 31, 2023
	Cleaning Systems		Dishware Washing Services		Total
	SGD’000		SGD’000		SGD’000
Timing of revenue recognition:
Point in time		10,991		-		10,991
Over time		-		7,041		7,041
Revenue		10,991		7,041		18,032

	For the year ended December 31, 2022
	Cleaning Systems		Dishware Washing Services		Total
	SGD’000		SGD’000		SGD’000
Timing of revenue recognition:
Point in time		11,443		-		11,443
Over time		-		7,188		7,188
Revenue		11,443		7,188		18,631

SCHEDULE OF BREAKDOWN OF NET REVENUES BY SEGMENTS

	For the years ended December 31,
	2022			2023			2024			2024
	SGD’000			SGD’000			SGD’000			USD’000
Net revenues:
Sales of cleaning systems and other equipment		11,443			10,991			11,979			8,768
Provision of centralized dishware washing and general cleaning services		7,188			7,041			7,300			5,343
		18,631			18,032			19,279			14,111
Cost of revenues:
Sales of cleaning systems and other equipment		(7,113	)		(7,570	)		(7,686	)		(5,626	)
Provision of centralized dishware washing and general cleaning services		(6,390	)		(6,096	)		(6,399	)		(4,684	)
		(13,503	)		(13,666	)		(14,085	)		(10,310	)
Gross profit:
Sales of cleaning systems and other equipment		4,330			3,421			4,293			3,142
Provision of centralized dishware washing and general cleaning services		798			945			901			659
		5,128			4,366			5,194			3,801
Significant expenses:
Sales of cleaning systems and other equipment
Payroll expense		(1,472	)		(1,104	)		(2,069	)		(1,514	)
Other segment items (Note (i))		(758	)		(657	)		(874	)		(640	)
		(2,230	)		(1,761	)		(2,943	)		(2,154	)
Provision of centralized dishware washing and general cleaning services
Payroll expense		(367	)		(342	)		(479	)		(351	)
Other segment items (Note (i))		(124	)		(104	)		(130	)		(95	)
		(491	)		(446	)		(609	)		(446	)
Provision of expected credit loss		27			11			(55	)		(40	)
Interest income		-			175			194			142
Interest expense		(336	)		(511	)		(516	)		(378	)
Other unallocated expense (Note (ii))		(906	)		(1,315	)		(1,233	)		(900	)
		(1,215	)		(1,640	)		(1,610	)		(1,176	)
Net profit		1,192			519			32			25

Note
(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 year ended December 31, 2024
	Cleaning Systems		Dishware Washing Services		Total		Total
	SGD’000		SGD’000		SGD’000		US$’000
Geographical location:
Singapore		1,424		7,300		8,724		6,386
Malaysia		7,280		-		7,280		5,329
Other countries		3,275		-		3,275		2,396
Revenue		11,979		7,300		19,279		14,111

	For the year ended December 31, 2023
	Cleaning Systems		Dishware Washing Services		Total
	SGD’000		SGD’000		SGD’000
Geographical location:
Singapore		6,128		7,041		13,169
Malaysia		1,018		-		1,018
Other countries		3,845		-		3,845
Revenue		10,991		7,041		18,032

	For the year ended December 31, 2022
	Cleaning Systems		Dishware Washing Services		Total
	SGD’000		SGD’000		SGD’000
Geographical location:
Singapore		2,946		7,188		10,134
Malaysia		4,264		-		4,264
Other countries		4,233		-		4,233
Revenue		11,443		7,188		18,631