SEGMENT REPORTING (Tables)

6 Months Ended

Jun. 30, 2025

Disclosure of operating segments [abstract]

Schedule of Reportable Segment

The following summary describes the operations of each reportable segment:

Reportable segments	Operations
IFM services	Encompass cleaning services, property and facility management, and security guard services, delivered as part of a unified service package. Cleaning services include commercial, hospitality, industrial, and disinfection work, while property and facility management covers maintenance, landscaping, administrative support, and compliance functions. Security services include on-site monitoring, safety inspection, and related support.
Manpower outsourcing services	Providing casual workers by comprehensively understanding the corporate customers’ requirements and matching their requirements with qualified casual workers from various kinds of work including, but not limited to, Food & Beverage Crews, Kitchen helper, retail assistant and etc.
Other services	including web design and development, digital marketing, and rental income from investment properties.

Schedule of Net Profit or Loss

Total revenue for reportable segments equals consolidated revenue for the Group. Segment (loss) profit is defined as net profit or loss of each operating segment excluding the unallocated overhead cost.

	IFM services			Manpower and outsourcing services			Other services			Unallocated			Total
	$			$			$			$			$
June 30, 2025
Segment revenue		14,458,114			9,578,180			1,718,179			-			25,754,473
Cost of revenue		(12,642,786	)		(7,974,014	)		(869,538	)		-			(21,486,338	)
Other income		619,491			99,646			95,320			-			814,457
Selling and marketing expenses		(44,011	)		(102,815	)		(59,380	)		(1,356,071	)		(1,562,277	)
General and administrative expenses		(2,880,204	)		(894,279	)		(612,822	)		(2,719,695	)		(7,107,000	)
Other expenses		(19,964	)		(11,954	)		-			-			(31,918	)
Finance cost		(301,581	)		(57,933	)		(7,038	)		(718	)		(367,270	)
Change in fair value of warrant liability		-			-			-			(24,075	)		(24,075	)
Impairment loss on intangible asset		-			-			(4,063,000	)		-			(4,063,000	)
Income tax expenses		(43,972	)		(58,715	)		(20,351	)		-			(123,038	)
Segment (loss)/profit		(854,913	)		578,116			(3,818,630	)		(4,100,559	)		(8,195,986	)
June 30, 2024
Segment revenue		11,372,886			7,886,606			-			-			19,259,492
Cost of revenue		(10,282,219	)		(6,599,599	)		-			-			(16,881,818	)
Other income		2,960			47,725			-			1,162,251			1,212,936
Selling and marketing expenses		(31,226	)		(83,650	)		-			(19,101	)		(133,977	)
General and administrative expenses		(321,064	)		(1,055,371	)		-			(1,225,328	)		(2,601,764	)
Other expenses		(148	)		-			-			(25,881	)		(26,029	)
Change in fair value of warrant liability		-			-			-			55,125			55,125
Finance cost		-			(77,818	)		-			(113,324	)		(191,142	)
Income tax expenses		(44,795	)		(46,042	)		-			-			(90,837	)
Segment profit/(loss)		696,394			71,852			-			(166,260	)		601,986

Schedule of Segment Assets and Liabilities

Segment assets and liabilities

	IFM services		Manpower and outsourcing services		Other services		Unallocated		Total
	$		$		$		$		$
2025 H1
Total assets		15,476,191		6,052,427		6,296,774		16,153,834		43,979,226
Total liabilities		12,090,501		4,575,701		992,441		1,428,842		19,087,485
2024
Total assets		2,896,892		8,022,029		-		4,450,471		15,369,392
Total liabilities		5,608,602		2,684,509		-		881,706		9,174,817