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REVENUES BY PRODUCT AND GEOGRAPHY | 12 Months Ended
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Dec. 31, 2022
Revenue from Contract with Customer [Abstract] |
REVENUES BY PRODUCT AND GEOGRAPHY | 16. REVENUES BY PRODUCT AND GEOGRAPHY SCHEDULE OF PRINCIPAL TRANSACTIONS REVENUE
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | For the years ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | SGD’000 |  |  | SGD’000 |  |  | SGD’000 |
Sales of cleaning systems and other equipment |  |  | 16,945 |  |  |  | 8,975 |  |  |  | 11,443 |
Provision of centralized dishware washing and general cleaning services |  |  | 4,357 |  |  |  | 5,636 |  |  |  | 6,879 |
Leasing of dishware washing equipment |  |  | 95 |  |  |  | 153 |  |  |  | 309 |
Revenue |  |  | 21,397 |  |  |  | 14,764 |  |  |  | 18,631 |
The following tables present summary information by product type for the years ended December 31, 2020, 2021 and 2022, respectively: SCHEDULE OF REVENUE INFORMATION BY PRODUCT TYPE
|  | Cleaning Systems |  |  | Dishware Washing Services |  |  | Total |
|  | For the years ended December 31, 2022 |
|  | Cleaning Systems |  |  | Dishware Washing Services |  |  | Total |
|  | SGD’000 |  |  | SGD’000 |  |  | SGD’000 |
Revenue |  |  | 11,443 |  |  |  | 7,188 |  |  |  | 18,631 |
Gross Profit |  |  | 4,330 |  |  |  | 798 |  |  |  | 5,128 |
|  | Cleaning Systems |  |  | Dishware Washing Services |  |  | Total |
|  | For the years ended December 31, 2021 |
|  | Cleaning Systems |  |  | Dishware Washing Services |  |  | Total |
|  | SGD’000 |  |  | SGD’000 |  |  | SGD’000 |
Revenue |  |  | 8,975 |  |  |  | 5,789 |  |  |  | 14,764 |
Gross Profit |  |  | 2,090 |  |  |  | 258 |  |  |  | 2,348 |
|  | Cleaning Systems |  |  | Dishware Washing Services |  |  | Total |
|  | For the years ended December 31, 2020 |
|  | Cleaning Systems |  |  | Dishware Washing Services |  |  | Total |
|  | SGD’000 |  |  | SGD’000 |  |  | SGD’000 |
Revenue |  |  | 16,945 |  |  |  | 4,452 |  |  |  | 21,397 |
Gross Profit |  |  | 5,721 |  |  |  | 183 |  |  |  | 5,904 |
In the following table, revenue is disaggregated by the geographical locations of customers and by the timing of revenue recognition. SCHEDULE OF DISAGGREGATION OF REVENUE BY GEOGRAPHICAL CUSTOMER LOCATIONS
|  | Cleaning Systems |  |  | Dishware Washing Services |  |  | Total |
|  | For the years ended December 31, 2022 |
|  | Cleaning Systems |  |  | Dishware Washing Services |  |  | Total |
|  | SGD’000 |  |  | SGD’000 |  |  | SGD’000 |
Geographical location: |  |  |  |  |  |  |  |  |  |  |  |
Singapore |  |  | 2,946 |  |  |  | 7,188 |  |  |  | 10,134 |
Malaysia |  |  | 4,264 |  |  |  | - |  |  |  | 4,264 |
Other countries |  |  | 4,233 |  |  |  | - |  |  |  | 4,233 |
Revenue |  |  | 11,443 |  |  |  | 7,188 |  |  |  | 18,631 |
|  | Cleaning Systems |  |  | Dishware Washing Services |  |  | Total |
|  | For the years ended December 31, 2021 |
|  | Cleaning Systems |  |  | Dishware Washing Services |  |  | Total |
|  | SGD’000 |  |  | SGD’000 |  |  | SGD’000 |
Geographical location: |  |  |  |  |  |  |  |  |  |  |  |
Singapore |  |  | 651 |  |  |  | 5,789 |  |  |  | 6,440 |
Malaysia |  |  | 4,877 |  |  |  | - |  |  |  | 4,877 |
Other countries |  |  | 3,447 |  |  |  | - |  |  |  | 3,447 |
Revenue |  |  | 8,975 |  |  |  | 5,789 |  |  |  | 14,764 |
|  | Cleaning Systems |  |  | Dishware Washing Services |  |  | Total |
|  | For the years ended December 31, 2020 |
|  | Cleaning Systems |  |  | Dishware Washing Services |  |  | Total |
|  | SGD’000 |  |  | SGD’000 |  |  | SGD’000 |
Geographical location: |  |  |  |  |  |  |  |  |  |  |  |
Singapore |  |  | 1,075 |  |  |  | 4,452 |  |  |  | 5,527 |
Malaysia |  |  | 12,289 |  |  |  | - |  |  |  | 12,289 |
Other countries |  |  | 3,581 |  |  |  | - |  |  |  | 3,581 |
Revenue |  |  | 16,945 |  |  |  | 4,452 |  |  |  | 21,397 |
In the following table, revenue is disaggregated by the timing of revenue recognition.
|  | Cleaning Systems |  |  | Dishware Washing Services |  |  | Total |
|  | For the years ended December 31, 2022 |
|  | Cleaning Systems |  |  | Dishware Washing Services |  |  | Total |
|  | SGD’000 |  |  | SGD’000 |  |  | SGD’000 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |  |  |  |
Point in time |  |  | 11,443 |  |  |  | - |  |  |  | 11,443 |
Over time |  |  | - |  |  |  | 7,188 |  |  |  | 7,188 |
Revenue |  |  | 11,443 |  |  |  | 7,188 |  |  |  | 18,631 |
|  | Cleaning Systems |  |  | Dishware Washing Services |  |  | Total |
|  | For the years ended December 31, 2021 |
|  | Cleaning Systems |  |  | Dishware Washing Services |  |  | Total |
|  | SGD’000 |  |  | SGD’000 |  |  | SGD’000 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |  |  |  |
Point in time |  |  | 8,975 |  |  |  | - |  |  |  | 8,975 |
Over time |  |  | - |  |  |  | 5,789 |  |  |  | 5,789 |
Revenue |  |  | 8,975 |  |  |  | 5,789 |  |  |  | 14,764 |
|  | Cleaning Systems |  |  | Dishware Washing Services |  |  | Total |
|  | For the years ended December 31, 2020 |
|  | Cleaning Systems |  |  | Dishware Washing Services |  |  | Total |
|  | SGD’000 |  |  | SGD’000 |  |  | SGD’000 |
Timing of revenue recognition: |  |  |  |  |  |  |  |  |  |  |  |
Point in time |  |  | 16,897 |  |  |  | - |  |  |  | 16,897 |
Over time |  |  | 48 |  |  |  | 4,452 |  |  |  | 4,500 |
Revenue |  |  | 16,945 |  |  |  | 4,452 |  |  |  | 21,397 |

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI https://asc.fasb.org/topic&trid=49130388 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(2) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130550-203045 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 15 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130558-203045 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 + Details
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