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Business combination (Tables) | 6 Months Ended
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Jun. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract] |
Schedule of consideration paid for assets and liabilities acquired | Schedule of consideration paid for assets and liabilities acquired
|  | October 6, 2023 |
Consideration |  | SGD |
Cash |  |  | 513,600 |
Equity instruments |  |  | 750,000 |
Consideration payables |  |  | 3,239,193 |
Fair value of total consideration transferred |  |  | 4,502,793 |
|  | SGD |
ASSETS |  |  |  |
Cash and bank balances |  |  | 204,289 |
Accounts receivable |  |  | 190,283 |
Prepayments |  |  | 12,926 |
Deposits |  |  | 16,160 |
Property and equipment, net |  |  | 27,845 |
Intangible assets |  |  | 271,693 |
Operating lease right-of-use assets, net |  |  | 14,817 |
Other assets |  |  | 43,235 |
Total assets |  |  | 781,248 |
LIABILITIES |  |  |  |
Accounts payable |  |  | 86,798 |
Accrued liabilities and other payables |  |  | 242,604 |
Bank loans, current portion |  |  | 43,413 |
Operating lease obligation, current |  |  | 15,241 |
Bank loans, non-current portion |  |  | 47,903 |
Total liabilities |  |  | 435,959 |
Total identifiable net assets |  |  | 345,289 |
Intangible asset (customer relationship) |  |  | 1,944,044 |
Goodwill |  |  | 2,213,460 |
Fair value of total consideration transferred |  |  | 4,502,793 |
Schedule of supplemental unaudited pro forma information | Schedule of supplemental unaudited pro forma information
|  | December 31, 2023 |  |  | December 31, 2023 |
|  | SGD |  |  | USD |
Revenue |  |  | 7,315,963 |  |  |  | 5,545,337 |
Net loss |  |  | (6,368,852 | ) |  |  | (4,827,448 | )
Basic earnings per share |  |  | (0.36 | ) |  |  | (0.27 | )
Diluted earnings per share |  |  | (0.34 | ) |  |  | (0.26 | )

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- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(2) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h)(3) -SubTopic 10 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
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- Definition Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
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