RESEARCH AND DEVELOPMENT EXPENSES (Tables)

12 Months Ended

Dec. 31, 2022

SCHEDULE OF RESEARCH AND DEVELOPMENT EXPENSES

	2020		2021		2022
	S$		S$		S$
Employee benefits expenses (Note 18)		342,835		400,250		500,038
Depreciation of property, plant and equipment (Note 7)		195,202		217,945		270,421
Amortization of intangible assets (Note 8)		10,700		10,700		10,700
Consumables expense		158,130		304,120		310,938
Royalty expenses		10,700		10,700		9,592
Professional fees		202,515		63,387		317,613
Electricity expenses		61,278		60,366		64,968
Others		56,731		23,155		38,495
Total		1,038,091		1,090,623		1,522,765