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SCHEDULE OF UNUTILIZED TAX LOSSES (Details) - SGD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
At beginning of year $ 3,016,000 $ 1,741,000 $ 666,000
Addition 1,485,000 1,275,000 1,075,000
At end of year 4,501,000 3,016,000 1,741,000
At beginning of year 776,000 789,000 471,000
Addition /(Utilization) 442,000 (13,000) 318,000
At end of year 1,218,000 776,000 789,000
Total 5,719,000 3,792,000 2,530,000
Unrecorded deferred tax benefits @ 17% $ 972,230 $ 644,640 $ 430,100