Deferred Tax Assets/Liabilities (Tables)

12 Months Ended

Dec. 31, 2022

Text Block [Abstract]

Summary of Deferred Tax Assets (Liabilities)

	December 31, 2022			December 31, 2021
	S$’000			S$’000
Deferred tax assets		3,463			1,943
Deferred tax liabilities		(852	)		(1,507	)
		2,611			436

Summary of Major Deferred Tax Liabilities and Assets Recognized by the Group

Following are the major deferred tax liabilities and assets recognized by the Group:

Deferred tax asset (net)	Provisions			Tax depreciation			Undistributed earnings			Others			Total
	S$’000			S$’000			S$’000			S$’000			S$’000
At January 1, 2021		1,078			34			—			339			1,451
Credit (charge) to profit or loss (Note 27)		46			(158	)		(1,402	)		—			(1,514	)
Over (Under) provision in prior years (Note 27)		707			(109	)		—			—			598
Currency alignment		(81	)		(40	)		—			22			(99	)
At December 31, 2021		1,750			(273	)		(1,402	)		361			436
(Charge) credit to profit or loss (Note 27)		(116	)		475			874			411			1,644
Over (Under) provision in prior years (Note 27)		1,070			(36	)		—			—			1,034
Acquired on acquisition of a subsidiary (Note 34)		—			—			—			(317	)		(317	)
Currency alignment		(235	)		4			—			45			(186	)
At December 31, 2022		2,469			170			(528	)		500			2,611