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v3.26.1

Related party transactions and balances (Tables) | 12 Months Ended
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Dec. 31, 2025
Related Party Transactions [Abstract] |
Schedule of related parties and their relationships | The table below sets forth the major related parties and their relationships with the Company as of December 31, 2024 and 2025: Schedule of related parties and their relationships
Name of related parties |  | Relationship with the Company
Mains D’ Or Investments Ltd |  | A company controlled by the Company’s controlling shareholder
WIS Holdings Pte Ltd |  | A common shareholder of Mains D’Or Investments Ltd
Campaign Complete Solutions Pte Ltd |  | Subsidiary of WIS Holdings Pte Ltd
Weishen Industrial Services Pte Ltd |  | Subsidiary of WIS Holdings Pte Ltd
WIS ICT Pte Ltd |  | A common shareholder of Mains D’Or Investments Ltd
IFSC Founders |  | Subsidiary of Mains D’Or Investments Ltd
Pat Kah Kit Daryl |  | Executive Officer
Soo Qikai |  | Executive Officer
Poo Chong Hee |  | Person significant influence
James Yataras |  | Country Head, Australia
Schedule of related parties transactions | Schedule of related parties transactions
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | For the years ended December 31, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | S$ |  |  | S$ |  |  | US$ |
Sales1 to Campaign Complete Solutions Pte Ltd |  |  | 35,958 |  |  |  | 20,140 |  |  |  | 15,662 |
Sales2 to Weishen Industrial Services Pte Ltd |  |  | 483,083 |  |  |  | 444,921 |  |  |  | 346,000 |
Total sales to related party |  |  | 519,041 |  |  |  | 465,061 |  |  |  | 361,662 |
Purchases from Weishen Industrial Services Pte Ltd |  |  | - |  |  |  | 5,410 |  |  |  | 4,207 |
Total purchases from related party |  |  | - |  |  |  | 5,410 |  |  |  | 4,207 |
Loan from Poo Chong Hee |  |  | 100,000 |  |  |  | 112,000 |  |  |  | 89,022 |
Total loan from related party |  |  | 100,000 |  |  |  | 112,000 |  |  |  | 89,022 |
| ii) | Significant balances with related parties were as follows:
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | As of December 31, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | S$ |  |  | S$ |  |  | US$ |
Trade receivable – related parties |  |  |  |  |  |  |  |  |  |  |  |
Campaign Complete Solutions Pte Ltd |  |  | 29,735 |  |  |  | - |  |  |  | - |
Weishen Industrial Services Pte Ltd |  |  | 115,472 |  |  |  | 46,879 |  |  |  | 36,456 |
IFSC Founders |  |  | - |  |  |  | 2,305 |  |  |  | 1,793 |
Trade receivable - related parties |  |  | - |  |  |  | 2,305 |  |  |  | 1,793 |
Trade payables – related party |  |  |  |  |  |  |  |  |  |  |  |
Weishen Industrial Services Pte Ltd |  |  | - |  |  |  | (2,017 | ) |  |  | (1,569 | )
Trade payables - related parties |  |  | - |  |  |  | (2,017 | ) |  |  | (1,569 | )
Other payable - related parties 3 |  |  |  |  |  |  |  |  |  |  |  |
Campaign Complete Solutions Pte Ltd | 3 |  | (42,950 | ) |  |  | - |  |  |  | - |
WIS Holdings Pte Ltd | 3 |  | (388,939 | ) |  |  | (388,939 | ) |  |  | (302,464 | )
Other payable - related party | 3 |  | (100,000 | ) |  |  | (136,200 | ) |  |  | (105,918 | )
Other payable - related party | 3 |  | (100,000 | ) |  |  | (136,200 | ) |  |  | (105,918 |
Salary payable - related party 4 | 4 |  | - |  |  |  | (10,777 | ) |  |  | (8,381 | )
Salary payable - related party 4 | 4 |  | - |  |  |  | (10,777 | ) |  |  | (8,381 | )
Advance billing - related parties |  |  |  |  |  |  |  |  |  |  |  |
Campaign Complete Solutions Pte Ltd |  |  | (24,306 | ) |  |  | (2,100 | ) |  |  | (1,633 | )
Weishen Industrial Services Pte Ltd |  |  | (84,383 | ) |  |  | (72,453 | ) |  |  | (56,344 | )
Advance billing – related parties |  |  | (108,689 | ) |  |  | (74,553 | ) |  |  | (57,977 | )
1 |  | Sales comprise sales of robots of S$Nil (2024: S$8,278) and software revenue of S$20,140 (2024: S$27,680).
2 |  | Sales comprise sales of robots of S$126,074 (2024: S$67,994) and software revenue of S$318,847 (2024: S$415,089).
3 |  | The Company borrows money from the related parties for operation purposes. The loans are interest free, unsecured and repayable in February 2026.
4 |  | The balance was settled on January 02, 2026 merely due to timing difference.

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- Definition Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1 + Details
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