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SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details)
$ in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2022
USD ($)
Dec. 31, 2022
SGD ($)
Dec. 31, 2021
SGD ($)
Dec. 31, 2020
SGD ($)
Income Tax Disclosure [Abstract]        
Income before tax expenses: $ 1,064 $ 1,427 $ 2 $ 2,345
Tax at the domestic income tax rate   243 1 399
Tax effect of expenses that are not deductible in determining taxable profit   27 6 391
Under provision in prior years   7 37 34
Tax effect of non-taxable incomes   (42) (44) (98)
Tax incentives   (110)
Others   2
Income Tax Expense (Benefit) $ 175 $ 235 $ 618