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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Taxes [Abstract] |
Schedule of Statutory Effective Tax Rate | The following table reconciles Singapore statutory rates to the Company’s effective tax rate:
|  | For the Years Ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |  |  | 2024 |
|  | S$ |  |  | S$ |  |  | S$ |  |  | $ |
Income tax expenses |  |  |  |  |  |  |  |  |  |  |  |
Current income tax expenses |  |  | 112,457 |  |  |  | — |  |  |  | 20,597 |  |  |  | 15,076 |
Deferred income tax (benefit)/expenses |  |  | (1,402 | ) |  |  | 478,009 |  |  |  | (186,547 | ) |  |  | (136,544 | )
Income tax expenses (benefit) |  |  | 111,055 |  |  |  | 478,009 |  |  |  | (165,950 | ) |  |  | (121,468 | )
Income before tax |  |  | 728,780 |  |  |  | 2,868,175 |  |  |  | (1,197,088 | ) |  |  | (876,218 | )
Singapore statutory income tax rate |  |  | 17 | % |  |  | 17 | % |  |  | 17 | % |  |  | 17 | %
Income tax expenses computed at Singapore statutory rate |  |  | 123,893 |  |  |  | 487,590 |  |  |  | (203,505 | ) |  |  | (148,957 | )
Reconciling items: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-deductible expenses |  |  | 4,587 |  |  |  | 7,530 |  |  |  | 5,916 |  |  |  | 4,331 |
Tax exemption and rebates |  |  | (17,425 | ) |  |  | — |  |  |  | — |  |  |  | — |
Difference from the effect of tax rates in a foreign jurisdiction |  |  | — |  |  |  | — |  |  |  | 31,639 |  |  |  | 23,158 |
Others |  |  | — |  |  |  | (17,111 | ) |  |  | — |  |  |  | — |
Income tax expenses (benefit) |  |  | 111,055 |  |  |  | 478,009 |  |  |  | (165,950 | ) |  |  | (121,468 | )
Schedule of Deferred Tax Assets and Liabilities | The Company measures deferred tax assets and liabilities based on the difference between the financial statement and tax bases of assets and liabilities at the applicable tax rates. Components of the Company’s deferred tax asset and liability are as follows:
|  | As of December 31, |
|  | 2023 |  |  | 2024 |  |  | 2024 |
|  | S$ |  |  | S$ |  |  | $ |
Deferred tax assets |  |  |  |  |  |  |  |  |
Allowance for credit losses |  |  | — |  |  |  | 10,369 |  |  |  | 7,590 |
Lease liabilities |  |  | 35,415 |  |  |  | 66,845 |  |  |  | 48,928 |
Net operating loss carry-forwards |  |  | 226,384 |  |  |  | 150,781 |  |  |  | 110,364 |
Depreciation |  |  | — |  |  |  | 7,421 |  |  |  | 5,432 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
Right-of-use assets |  |  | (33,244 | ) |  |  | (66,416 | ) |  |  | (48,614 | )
Depreciation |  |  | (6,586 | ) |  |  | — |  |  |  | — |
Unbilled revenue |  |  | (800,352 | ) |  |  | (560,836 | ) |  |  | (410,507 | )
Deferred tax liabilities, net |  |  | (578,383 | ) |  |  | (391,836 | ) |  |  | (286,807 | )

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