0001493152-26-015631 | 20-F | XBRL Viewer

Segmental reporting (Details Narrative)	12 Months Ended
Segmental reporting (Details Narrative)	Dec. 31, 2025
Segment Reporting [Abstract]
Number of reportable segments not disclosed flag	true

Schedule of intangible asset estimated useful life (Details)	Dec. 31, 2025
Software Development Cost [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible asset estimated useful life	5 years

- Definition

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+ Details

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
Cybersecurity Risk Management and Strategy Disclosure	Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Abstract]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	Risk Management and StrategyWe identify and assess material risks from cybersecurity threats to our information systems and the information residing in our information systems by monitoring and evaluating our threat environment on an ongoing basis using various methods including, for example, using manual and automated tools, subscribing to reports and services that identify cybersecurity threats, analyzing reports of threats and threat actors, conducting scans of the threat environment, and conducting risk assessments. We manage material risks from cybersecurity threats to our information systems and the information residing in our information systems through various processes and procedures, including, depending on the environment, risk assessment, incident detection and response, vulnerability management, disaster recovery and business continuity plans, internal controls within our accounting and financial reporting functions, encryption of data, network security controls, access controls, physical security, asset management, systems monitoring, and employee training. We engage third-party service providers to provide some of the resources used in our information systems and some third-party service providers have access to information residing in our information systems. With respect to such third parties, we seek to engage reliable, reputable service providers that maintain cybersecurity programs. Depending on the nature and extent of the services provided, the sensitivity and quantity of information processed, and the identity of the service provider, our processes may include conducting due diligence on the cybersecurity practices of such provider and contractually imposing cybersecurity related obligations on the provider. We are not aware of any risks from cybersecurity threats, including as a result of any cybersecurity incidents, which have materially affected or are reasonably likely to materially affect our Group, including our business strategy, results of operations, or financial condition. Refer to “Item 3. Key Information—D. Risk Factors—Risks Relating to Our Business and Industry — Unauthorized disclosure, destruction or modification of data, through cybersecurity breaches, computer viruses or otherwise or disruption of our services could expose us to liability, protracted and costly litigation and damage our reputation” and “Item 3. Key Information—D. Risk Factors—Risks Relating to Our Business and Industry — We could incur substantial costs as a result of data protection concerns or IT systems disruption or failure .”
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	We manage material risks from cybersecurity threats to our information systems and the information residing in our information systems through various processes and procedures, including, depending on the environment, risk assessment, incident detection and response, vulnerability management, disaster recovery and business continuity plans, internal controls within our accounting and financial reporting functions, encryption of data, network security controls, access controls, physical security, asset management, systems monitoring, and employee training.
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag]	false
Cybersecurity Risk Board of Directors Oversight [Text Block]	Cybersecurity GovernanceOur Board of Directors holds oversight responsibility over our Group’s risk management and strategy, including material risks related to cybersecurity threats. This oversight is executed directly by our board of directors and through its committees. Our audit committee oversees the management of our Group’s major financial risk exposures, the steps management has taken to monitor and control such exposures, and the process by which risk assessment and management is undertaken and handled, which would include cybersecurity risks, in accordance with its charter. The audit committee holds regular meetings and receives periodic reports from management regarding risk management, including major financial risk exposures from cybersecurity threats or incidents. Within management, the Group’s Chief Financial Officer is primarily responsible for assessing and managing our material risks from cybersecurity threats and keep the senior executive officers informed on a regular basis of the identification, assessment, and management of cybersecurity risks and of any cybersecurity incidents. Such management personnel have prior experience and training in managing information systems and cybersecurity matters and participate in ongoing training programs. As of the date hereof, the Company has not encountered cybersecurity incidents that the company believes to have been material to the Company taken as a whole.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	This oversight is executed directly by our board of directors and through its committees.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]	Our audit committee oversees the management of our Group’s major financial risk exposures, the steps management has taken to monitor and control such exposures, and the process by which risk assessment and management is undertaken and handled, which would include cybersecurity risks, in accordance with its charter.
Cybersecurity Risk Management Positions or Committees Responsible [Flag]	true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]	Within management, the Group’s Chief Financial Officer is primarily responsible for assessing and managing our material risks from cybersecurity threats and keep the senior executive officers informed on a regular basis of the identification, assessment, and management of cybersecurity risks and of any cybersecurity incidents.

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Short-term borrowings (Details Narrative)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)
Short-Term Debt [Line Items]
Short term debt	$ 248,853	$ 320,000
Other Short term debt	$ 1,283,148	$ 1,650,000
Short Term Bank Loans And Notes Payable [Member]
Short-Term Debt [Line Items]
Interest rate	3.00%	3.00%
Other Short Term Borrowings [Member]
Short-Term Debt [Line Items]
Interest rate	1.00%	1.00%

Schedule of revenues (Details)	12 Months Ended
Schedule of revenues (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 SGD ($)
Disaggregation of Revenue [Line Items]
Revenues	$ 4,594,433	$ 5,907,981	$ 3,773,324	$ 4,686,925
Robot Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenues	3,443,012	4,427,369	1,535,783	3,633,740
Robot Revenue [Member] \| Sale Of Robotics [Member]
Disaggregation of Revenue [Line Items]
Revenues	3,402,418	4,375,169	1,535,783	3,633,740
Robot Revenue [Member] \| Sale Commission [Member]
Disaggregation of Revenue [Line Items]
Revenues	40,594	52,200
Software Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenues	$ 1,151,421	$ 1,480,612	$ 2,237,541	$ 1,053,185

- Definition

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-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Paragraph 1A
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Reference 22: http://www.xbrl.org/2003/role/disclosureRef
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Reference 24: http://www.xbrl.org/2003/role/disclosureRef
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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
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Reference 26: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (SX 210.13-02(a)(4)(iv))
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Reference 27: http://www.xbrl.org/2003/role/disclosureRef
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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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Reference 29: http://www.xbrl.org/2003/role/disclosureRef
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Reference 30: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 280
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 32: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

+ Details

Schedule of other income (Details)	12 Months Ended
Schedule of other income (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 SGD ($)
Other Income
Government grant	$ 8,642	$ 11,113	$ 132,509	$ 80,310
Miscellaneous Revenue	32,211	41,420	27,769	181,106
Exchange (loss)				(48,492)
Unrealized gain				25,117
Others	1,949	2,506	16,262	27,167
Other income	$ 42,802	$ 55,039	$ 176,540	$ 265,208

Schedule of property and equipment estimated useful life (Details)	Dec. 31, 2025
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of the assets	3 years
Machineries [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of the assets	3 years
Office Equipment & Computers [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of the assets	1 year
Renovation [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of the assets	3 years
Renovation [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of the assets	5 years

Inventory

12 Months Ended

Dec. 31, 2025

Inventory Disclosure [Abstract]

Inventory

5 Inventory

Schedule of inventory

	2024		2025		2025
	As of December 31,
	2024		2025		2025
	S$		S$		US$

Finished goods		793,470		816,874		635,255

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Income tax

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Income tax

16 Income tax

Cayman Islands

Under the current tax laws of Cayman Islands, SIMPPLE is not subject to tax on income or capital gain. Additionally, the Cayman Islands does not impose a withholding tax on payment of dividends to shareholders.

The Company’s subsidiaries are governed by the income tax laws in Singapore. The tax on the Company’s loss before tax differs from theoretical amount that would arise using the Singapore standard rate of income tax as follows:

Schedule of income tax provision

	2023			2024			2025			2025
	For years ended December 31,
	2023			2024			2025			2025
	S$			S$			S$			US$
Tax expense attributable to income (loss) is made up of:
Current income tax		23,086			(368,542	)		-			-

Loss before tax		(7,547,787	)		(4,301,507	)		(4,185,192	)		(3,254,679	)

Tax calculated at tax rate @17%		(1,283,124	)		(731,257	)		(711,483	)		(553,296	)
Effects of:
- Effect of tax rates in foreign jurisdiction		930,664			141,421			227,834			177,179
- Tax effect on expense not deductible for tax purposes		129,502			149,973			211,824			164,729
- Income not subject to tax		-			(12,096	)		(10,083	)		(7,841	)
- Utilization of capital allowance		(1,041	)		-			-			-
- Recognition of tax effect of previously unrecognized tax losses		(15,809	)		-			-			-
- Deferred tax assets on temporary differences not recognized		239,808			461,877			325,949			253,478
- Under provision of current taxation in respect of prior year		23,086			(368,542	)		-			-
- Others		-			(9,918	)		(44,041	)		(34,249	)
Tax charge		23,086			(368,542	)		-			-

As of December 31, 2024 and 2025, the Company has tax loss carry forwards of approximately S$$4,833,862 and S$4,827,374 respectively. The related benefits have not been recognized in the financial statements. This is due to the unpredictability of future profit streams. The realization of the future income tax benefits from the above is available for an unlimited future period subject to the conditions imposed by law including the retention of majority shareholders as defined.

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 740
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477617/942-740-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 740
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478822/944-740-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12B

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/740/tableOfContent

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-14

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-21

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-17

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-2

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

Organization and business overview (Tables)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Schedule of subsidiaries of the company

Name	Date of incorporation	Percentage of direct or indirect interests	Place of incorporation	Principal activities
IFSC Pte. Ltd. (“IFSC”)	March 18, 2016	100%	Singapore	Sale of facilities management software
Gaussian Robotics Pte. Ltd.	May 18, 2017	100%	Singapore	Provision of trading and maintenance of robotic equipment
Simpple Pte. Ltd.	October 13, 2020	100%	Singapore	Research and experimental development on environment and clean technologies
Simpple Australia Pty Ltd	September 6, 2023	100%	Australia	Sale of facilities management software

Income tax (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of income tax provision

	2023			2024			2025			2025
	For years ended December 31,
	2023			2024			2025			2025
	S$			S$			S$			US$
Tax expense attributable to income (loss) is made up of:
Current income tax		23,086			(368,542	)		-			-

Loss before tax		(7,547,787	)		(4,301,507	)		(4,185,192	)		(3,254,679	)

Tax calculated at tax rate @17%		(1,283,124	)		(731,257	)		(711,483	)		(553,296	)
Effects of:
- Effect of tax rates in foreign jurisdiction		930,664			141,421			227,834			177,179
- Tax effect on expense not deductible for tax purposes		129,502			149,973			211,824			164,729
- Income not subject to tax		-			(12,096	)		(10,083	)		(7,841	)
- Utilization of capital allowance		(1,041	)		-			-			-
- Recognition of tax effect of previously unrecognized tax losses		(15,809	)		-			-			-
- Deferred tax assets on temporary differences not recognized		239,808			461,877			325,949			253,478
- Under provision of current taxation in respect of prior year		23,086			(368,542	)		-			-
- Others		-			(9,918	)		(44,041	)		(34,249	)
Tax charge		23,086			(368,542	)		-			-

Intangible assets (Tables)

12 Months Ended

Dec. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of intangible assets

	2024			2025			2025
	As of December 31,
	2024			2025			2025
	S$			S$			US$

Software development costs		3,486,415			4,930,690			3,834,427
Accumulated amortization		(1,088,395	)		(1,655,604	)		(1,287,506	)
Intangible assets, net of accumulated amortization		2,398,020			3,275,086			2,546,921

Schedule of estimated amortization expense

Based on the carrying value of definite-lived intangible assets as of December 31, 2025, the Company estimates its amortization expense for following years will be as follows:

	Amortization expense
	S$
For years ended December 31,
2026		933,671
2027		877,791
2028		668,082
2029		506,688
Total amortization expense		2,986,232

Bank loans (Tables)

12 Months Ended

Dec. 31, 2025

Debt Disclosure [Abstract]

Schedule of short-term bank loan

The bank loans as of December 31,2024 and 2025 are set out below:

Schedule of short-term bank loan

2024

Bank loans

Currency

Period

Interest

Individual guarantee

Directors’ personal guarantee

Carrying amount

(S$)

Carrying amount

(US$)

Secured fixed rate bank loans

SGD

2020 - 2025

2.75% -6.75%p P.a.

Guarantee from Poo Kow Peok, Poo Chen Boon and Poo Chong Hee

Corporate guarantee from Campaign Complete Solutions Pte Ltd and WIS Holdings Pte Ltd

520,740

381,159

520,740

381,159

2025

Bank loans

Currency

Period

Interest

Individual guarantee

Directors’ personal guarantee

Carrying amount

(S$)

Carrying amount

(US$)

Secured variable rate bank loans

SGD

2025 - 2026

1.75% + 3 months compounded SORA per annum on monthly rests

750,000

583,249

750,000

583,249

Schedule of bank loans

December 31, 2024 (All amounts in S$)

Bank loans		Carrying amount				Within 1 year				2026				2027				2028				2029				Thereafter
Secured fixed rate bank loans			520,740				520,740				-				-				-				-				-

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

13 Bank loans (cont’d)

December 31, 2025 (All amounts in S$)

Bank loans		Carrying amount				Within 1 year				2027				2028				2029				2030				Thereafter
Secured fixed rate bank loans			750,000				750,000				-				-				-				-				-

December 31, 2025 (All amounts in US$)

Bank loans		Carrying amount				Within 1 year				2027				2028				2029				2030				Thereafter
Secured fixed rate bank loans			583,249				583,249				-				-				-				-				-

Right-of-use assets and lease liabilities (Tables)

12 Months Ended

Dec. 31, 2025

Right-of-use Assets And Lease Liabilities

Schedule of non-cancellable lease contracts

As of December 31, 2025, the Company subsisted of the following non-cancellable lease contracts.

Description of lease		Lease term
Motor vehicles		7 to 8 years
Corporate office premises		3 years

Schedule of lease cost recognized of balance sheet

	2024		2025		2025
	As of December 31,
	2024		2025		2025
	S$		S$		US$

Right-of-use assets		136,970		716,507		557,203
Lease liabilities
Current		85,582		260,331		202,450
Non-current		13,294		427,418		332,388
Total lease liabilities		98,876		687,749		534,838

Schedule of lease cost recognized of consolidated statements of income

	2024		2025		2025
	For the years ended December 31,
	2024		2025		2025
	S$		S$		US$

Amortization charge of right-of-use assets		91,480		167,001		129,871
Interest of lease liabilities		11,208		2,919		2,270

Plant and equipment, net (Tables)

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

Schedule of plant and equipment

	2024			2025			2025
	As of December 31,
	2024			2025			2025
	S$			S$			US$

Furniture and fittings		22,496			22,496			17,494
Machinery		142,419			142,419			110,754
Office equipment and computers		274,456			286,561			222,849
Renovation		49,406			598,188			465,190
Total		488,777			1,049,664			816,287
Gross book value		488,777			1,049,664			816,287
Less: Accumulated depreciation		(481,760	)		(526,234	)		(409,234	)
Net book value		7,017			523,430			407,053

Schedule of depreciation expense for plant and equipment

Based on the carrying value of definite-lived plant and equipment as of December 31, 2025, the Company estimates its depreciation expense for following years will be as follows:

	Depreciation expense
	S$
For years ended December 31,
2026		120,214
2027		109,756
2028		109,756
2029		109,756
Total depreciation expense		449,482

Organization and business overview

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Organization and business overview

1 Organization and business overview

SIMPPLE LTD. (“SIMPPLE” or “Company”) was incorporated in the Cayman Islands on 24 August, 2022 as an exempted company. SIMPPLE is an investment holding company. Through its wholly owned subsidiaries, SIMPPLE is principally engaged in the provision of i) sale of facilities management software and ii) trading and maintenance of robotics equipment.

The consolidated financial statements of the Company include the following entities:

SIMPPLE owns 100% interest in its subsidiaries which are in the table as below:

Schedule of subsidiaries of the company

Name	Date of incorporation	Percentage of direct or indirect interests	Place of incorporation	Principal activities
IFSC Pte. Ltd. (“IFSC”)	March 18, 2016	100%	Singapore	Sale of facilities management software
Gaussian Robotics Pte. Ltd.	May 18, 2017	100%	Singapore	Provision of trading and maintenance of robotic equipment
Simpple Pte. Ltd.	October 13, 2020	100%	Singapore	Research and experimental development on environment and clean technologies
Simpple Australia Pty Ltd	September 6, 2023	100%	Australia	Sale of facilities management software

A reorganization of the Company’s legal structure (the “Reorganization”) was completed on 21 October 2022. The Reorganization involved the transfer of 100% of the equity interests in IFSC and its wholly owned subsidiaries from its original shareholders to SIMPPLE. Consequently, SIMPPLE became the ultimate holding company of all the entities mentioned above.

The Reorganization has been accounted for as a recapitalization among entities under common control since the same controlling shareholders controlled all these entities before and after the Reorganization. The consolidation of the Company and its subsidiaries has been accounted for at historical cost and prepared on the basis as if the aforementioned transactions had become effective as of the beginning of the first period presented in the accompanying consolidated financial statements. Results of operations for the periods presented comprise those of the previously separate entities combined from the beginning of the period to the end of the period eliminating the effects of intra-entity transactions.

Account receivables (Tables)

12 Months Ended

Dec. 31, 2025

Credit Loss [Abstract]

Schedule of accounts receivables

	2024		2025			2025
	As of December 31,
	2024		2025			2025
	S$		S$			US$

Account receivables		496,012		953,424			741,445
Less: allowance for expected credit losses		-		(129,517	)		(100,721	)
Account receivables, net		496,012		823,907			640,724

Schedule of allowance for expected credit losses

The change in the allowance for expected credit losses in respect of accounts receivable during the year was as follows.

	2024			2025		2025
	As of December 31,
	2024			2025		2025
	S$			S$		US$

Balance at beginning of year		546,892			-		-
(Reversals) / Additions		(546,892	)		129,517		100,721
Balance at end of year		-			129,517		100,721

Revenues (Tables)

12 Months Ended

Dec. 31, 2025

Disclosure Revenues Abstract

Schedule of revenues

Schedule of revenues

	2023		2024		2025		2025
	For the years ended December 31,
	2023		2024		2025		2025
	S$		S$		S$		US$

Robot revenue
Sale of robotics		3,633,740		1,535,783		4,375,169		3,402,418
Sales commission, net		-		-		52,200		40,594
Revenues		3,633,740		1,535,783		4,427,369		3,443,012

Software revenue
Software services		1,053,185		2,237,541		1,480,612		1,151,421
Revenues		4,686,925		3,773,324		5,907,981		4,594,433

Organization and business overview (Details Narrative)	12 Months Ended
Organization and business overview (Details Narrative)	Dec. 31, 2025
IFSC [Member]
Related Party Transaction [Line Items]
Proportion of ownership interest in subsidiary	100.00%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-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/2003/role/disclosureRef
-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

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-3

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(k)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481990/310-10-45-13

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c)(2)(i))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c)(2)(ii))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

+ Details

Summary of significant accounting policies (Policies)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Basis of presentation

Basis of presentation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”).

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2 Summary of significant accounting policies (cont’d)

Going concern

Going concern

The Company has incurred a net loss and significant cash outflows from cash used in operating activities over the last year, and as at December 31, 2025, had an accumulated deficit of S$18,815,989 (US$14,632,545). These conditions indicate that there were factors which may have cast doubt on the Company’s ability to continue as a going concern.

Notwithstanding the above, these financial statements have been prepared on a going concern basis, which assumes that the Company will continue in operation for the foreseeable future and will be able to realize its assets and discharge its liabilities in the normal course of business as they fall due.

In assessing the appropriateness of the going concern assumption, management has performed a detailed evaluation of the Company’s financial position, liquidity, and cash flow forecasts for a period of at least twelve months from the date of these financial statements. While the Company experienced operating cash outflows during the year, management notes that a number of mitigating actions have already been executed subsequent to year end, which significantly improve the Company’s liquidity, cost structure, and revenue outlook.

Subsequent to the reporting period, the Company successfully completed a fund raise on March 26, 2026, strengthening its cash position. In addition, the Company divested its loss-making subsidiary in Australia on February 6, 2026, thereby eliminating a source of recurring losses. The Company has also implemented cost reduction initiatives, including staff restructuring, resulting in annualised cost savings of more than US$1 million.

Management’s cash flow projections incorporate the impact of these completed actions, as well as an increase in forecasted revenue primarily driven by improved performance in the Company’s core Singapore market, supported by enhanced sales execution and a strengthening customer pipeline. Based on these projections, the Company is expected to generate improved operating cash flows over the forecast period.

Accordingly, management is of the view that the Company will have sufficient liquidity to meet its obligations as they fall due for at least twelve months from the date of these financial statements, and that the use of the going concern basis of accounting is appropriate.

Consolidation

Consolidation

The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. A subsidiary is an entity (including a structured entity), directly or indirectly, controlled by the Company. The financial statements of the subsidiaries are prepared for the same reporting period as the Company, using consistent accounting policies. All intra-group assets and liabilities, equity, income, expenses and cash flows relating to transactions between members of the Company are eliminated on consolidation.

Foreign currency translation

Foreign currency translation

The functional currency for SIMPPLE and its subsidiaries, IFSC Pte. Ltd., Gaussian Robotics Pte. Ltd. and Simpple Pte. Ltd., is the Singapore Dollar (“S$”), while the functional currency for Simpple Australia Pty Ltd is Australian Dollar (“AUD”). The Company uses Singapore Dollar (“S$”) as its reporting currency.

In the consolidated financial statements of the Company, transactions in currencies other than the functional currency are measured and recorded in the functional currency using the exchange rate in effect at the date of the transaction. At the balance sheet date, monetary assets and liabilities that are denominated in currencies other than the functional currency are translated into the functional currency using the exchange rate at the balance sheet date. All gains and losses arising from foreign currency transactions are recorded in the income statements during the year in which they occur.

Translations of the consolidated balance sheet, consolidated statements of operations and comprehensive income and consolidated statements of cash flow from S$ into US$ as of and for the year ended December 31, 2025 are solely for the convenience of the reader and were calculated at the rate of US$0.7777 = S$1, as set forth in the statistical release of the Federal Reserve System on December 31, 2025. No representation is made that the SGD amounts could have been, or could be, converted, realized or settled into US$ at that rate on December 31, 2025, or at any other rate.

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2 Summary of significant accounting policies (cont’d)

Use of estimates

Use of estimates

The preparation of consolidated financial statements in conformity with US GAAP requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances, the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources. Significant accounting estimates reflected in the Company’s consolidated financial statements include allowance for credit losses on receivables, impairment of intangible assets, the useful lives of property and equipment, and interest rate of leases. Actual results may differ from these estimates.

Cash and cash equivalents

Cash and cash equivalents

Cash and cash equivalents mainly represent cash at bank and demand deposits which have original maturities less than three months and are unrestricted as to withdrawal or use.

Deposits and prepayments

Deposits and prepayments

Deposits and prepayments are classified as either current or non-current based on the terms of the respective agreements. Management reviews its deposits and prepayments on a regular basis to determine if the allowance is adequate and adjusts the allowance when necessary. As of December 31, 2024 and 2025, no allowance was deemed necessary.

Account receivables and allowance for current expected credit losses

Account receivables and allowance for current expected credit losses

Account receivables mainly represent amounts due from clients for sale of goods and services fees which are recorded net of allowance. Management reviews its receivables on a regular basis to determine if the allowance for expected credit loss is adequate and provides allowance when necessary. The allowance is based on management’s best estimates of specific losses on individual customer exposures, as well as the historical trends of collections. Account balances are charged off against the allowance after all means of collection have been exhausted and the likelihood of collection is not probable. As of December 31, 2024 and 2025, the Company made S$Nil and S$129,517 (US$100,721) allowance for current expected credit losses for account receivables, respectively.

Inventory

Inventory

Inventories are measured at the lower of cost and net realizable value. The cost of inventories is based on the first-in, first-out principle, and includes expenditure incurred in acquiring the inventories, production or conversion costs and other costs incurred in bringing them to their existing location and condition.

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2 Summary of significant accounting policies (cont’d)

Intangible assets

Intangible assets

Intangible assets with finite lives are initially recorded at cost and amortized in a method which reflects the pattern in which the economic benefits of the intangible assets are expected to be consumed or otherwise used up.

We evaluate the recoverability of intangible assets with finite lives in accordance with ASC 360-10 whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Under ASC 360-10, long-lived assets are tested for recoverability at the asset group level, which represents the lowest level for which identifiable cash flows are largely independent. For purposes of the Company’s impairment assessment, the asset group was determined at the Company level, and the intangible asset represents the primary asset within the asset group.

The recoverability of the asset group is assessed by comparing its carrying amount to the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset group. If the carrying amount exceeds the sum of such undiscounted cash flows, the asset group is not considered recoverable. In such cases, management estimates the fair value of the asset group, and an impairment loss is recognized for the amount by which the carrying amount exceeds its fair value.

The Company performed a recoverability assessment and determined that the sum of the undiscounted cash flows expected from the use and eventual disposition of the asset group exceeded its carrying amount. Accordingly, the asset group was considered recoverable and no impairment loss was recognized.

The intangible asset is amortized using the straight-line approach over the estimated useful life as follows:

Software development cost

5 years

Property and equipment, net

Property and equipment, net

Property and equipment are stated at cost less accumulated depreciation and impairment if applicable. The Company computes depreciation using the straight-line method over the estimated useful lives of the assets as follows:

	Furniture and fittings	3 years
	Machineries	3 years
	Office equipment & computers	1 year
	Renovation	3 - 5 years

The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts and any gain or loss is included in the consolidated statement of income. Expenditures for maintenance and repairs are charged to earnings as incurred, while additions renewals and betterments, which are expected to extend the useful life of assets, are capitalized. The Company also re-evaluates the periods of depreciation to determine whether subsequent events and circumstances warrant revised estimates of useful lives.

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2 Summary of significant accounting policies (cont’d)

Impairment of long-lived assets

Impairment of long-lived assets

Long-lived assets primarily include property and equipment and intangible assets. In accordance with ASC 360-10, the Company evaluates its long-lived assets for recoverability whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. The unit of account for impairment testing is the asset group, which represents the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities.

The recoverability of an asset group is assessed by comparing the carrying amount of the asset group to the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset group. An asset group is not recoverable if its carrying amount exceeds the sum of such undiscounted cash flows. If the asset group is not recoverable, management estimates the fair value of the asset group, and an impairment loss is recognized for the amount by which the carrying amount of the asset group exceeds its fair value.

As of December 31, 2023, 2024 and 2025, management identified indicators of impairment for its asset groups and performed a recoverability assessment in accordance with ASC 360-10. Based on the assessment performed, the sum of the undiscounted cash flows expected from the use and eventual disposition of the asset groups exceeded their carrying amounts. Accordingly, the asset groups were determined to be recoverable and no impairment loss was recognized.

Contract assets and liabilities

Contract assets and liabilities

The Company bills its clients based upon contractual schedules. The timing of revenue recognition, billings and cash collections result in accounts receivable, contract assets and contract liabilities.

Leases

Leases

The Company is a lessee of non-cancellable operating leases for its corporate office premise and vehicles. The Company determines if an arrangement is a lease at inception. Lease assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value of the future lease payments is the Company’s incremental borrowing rate based on the information available at the lease commencement date. The Company generally uses the base, non-cancellable lease term in calculating the right-of-use assets and liabilities.

The Company adopted the practical expedient that allows lessees to treat the lease and non-lease components of a lease as a single lease component. Non-lease components include payments for building management, utilities and property tax. It separates the non-lease components from the lease components to which they relate.

The Company evaluates the impairment of its right-of-use assets consistent with the approach applied for its other long-lived assets. The Company reviews the recoverability of its long-lived assets when events or changes in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on its ability to recover the carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations. The Company has elected to include the carrying amount of finance and operating lease liabilities in any tested asset group and include the associated lease payments in the undiscounted future pre-tax cash flows. For the years ended December 31, 2024 and 2025, the Company did not have any impairment loss against its operating lease right-of-use assets.

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2 Summary of significant accounting policies (cont’d)

Fair value measurements

Fair value measurements

ASC 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which pricing the asset or liability. ASC 820 establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows:

	Level 1	- Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.
	Level 2	- Other inputs that are directly or indirectly observable in the marketplace.
	Level 3	- Unobservable inputs which are supported by little or no market activity.

The carrying amounts of cash and cash equivalents, account receivables, account payables, other payables to related parties, and accruals and other payables approximate their fair values because of their generally short maturities.

Revenue recognition

Revenue recognition

The Company applied ASC Topic 606 “Revenue from Contracts with Customers” (“ASC 606”) for all periods presented.

The five-step model defined by ASC 606 required the Company to (1) identify its contracts with customers, (2) identify its performance obligations under those contracts, (3) determine the transaction prices of those contracts, (4) allocate the transaction prices to its performance obligations in those contracts, and (5) recognize revenue when each performance obligation under those contracts is satisfied. Revenue is recognized when promised goods or services are transferred to the customer in an amount that reflects the consideration expected in exchange for those goods or services.

The Company has elected to apply the practical expedient in paragraph ASC 606-10-50-14 and does not disclose information about remaining performance obligations that have original expected durations of one year or less.

The Company elected a practical expedient that it does not adjust the promised amount of consideration for the effects of a significant financing component if the Company expects that, upon inception of revenue contracts, the period between when the Company transfers its promised services or deliverables to its clients and when the clients pay for those services or deliverables will be one year or less.

Revenue is measured based on the consideration to which the Company expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties.

Revenue is recognised when the Company satisfies a performance obligation by transferring a promised good or service to the customer, which is when the customer obtains control of the good or service. A performance obligation may be satisfied at a point in time or over time. The amount of revenue recognised is the amount allocated to the satisfied performance obligation.

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2 Summary of significant accounting policies (cont’d)

Revenue recognition (cont’d)

The Company’s principal revenue streams include:

Sale of goods – Commercial customers

The Company supplies autonomous robotic cleaning equipment for commercial applications.

Revenue is recognised when the goods are delivered to the customer and all criteria for acceptance have been satisfied. No element of financing is deemed present as the sales are made with credit terms consistent with market practice. The Company recognises contract liabilities for consideration received in respect of unsatisfied performance obligations and reports these amounts in its balance sheet.

Revenue from sale of goods – commercial customers also include revenue from service type warranty, comprehensive and non-comprehensive maintenance service. For these contracts. We account for the service type warranty and maintenance services separately from the sales of goods as they are distinct performance obligations. Refer to the discussion below related to contracts with multiple performance obligations for further details. The transaction price is allocated to separate performance obligations on a relative stand-alone selling price (“SSP”) basis. The transactions price allocated to the sales of goods is recognized when transfer of control of the goods to the customer. The transaction price allocated to the service type warranty and maintenance services are recognized over the contract term.

Sale of goods – Distributors

The Company also sells the above products wholesale to third party distributors. Sales are recognized when control of the products have transferred to these distributors, being when the products are delivered and accepted. The third party distributors have limited discretion over sales channels and price to sell the products, and there are no unfulfilled obligations that could affect the distributors’ acceptance of the products. No element of financing is deemed present as the sales are made with a credit term of 30 days, which is consistent with market practice.

Software services rendered

Revenue from software services rendered is recognized in the accounting period in which the services are rendered, as a performance obligation satisfied over time. For fixed-price contracts, revenue is recognized based on the actual service provided to the end of the reporting period as a proportion of the total services to be provided. Payments for services rendered are not due from the customer until the services are complete.

Revenue from software services rendered also include revenues from sales of hardware. For these contracts, we account for the hardware separately from the software service rendered as they are distinct performance obligations. Refer to the discussion below related to contracts with multiple performance obligations for further details. The transaction price is allocated to separate performance obligations on a relative SSP basis. The transaction price allocated to the hardware is recognized when transfer of control of the hardware to the customer is complete. The transaction price allocated to the software service is recognized ratably over contract term.

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2 Summary of significant accounting policies (cont’d)

Significant judgements

The Group enters into contracts with customers for the sale of robotic equipment bundled with comprehensive maintenance service packages. These arrangements typically include multiple performance obligations comprising (i) robotic equipment and (ii) maintenance services provided over a specified period.

Determining whether the robotic equipment and maintenance services are distinct performance obligations requires judgement. The Group has assessed that the robotic equipment is capable of being distinct as it can operate independently upon delivery, while the maintenance services are separately identifiable as they do not significantly modify or customise the underlying asset. Accordingly, these are generally accounted for as separate performance obligations.

The SSP of the comprehensive maintenance service packages is generally observable, as these services are sold separately on a consistent basis to customers. Observable pricing is derived from standalone maintenance contracts, taking into consideration contract duration, service scope, and customer-specific factors.

For the robotic equipment, the SSP is not directly observable due to limited standalone sales and significant variability in pricing across bundled arrangements. Accordingly, the Group applies the residual approach to estimate the SSP of the robotic equipment. Under this approach, the SSP of the robotic equipment is determined by deducting the observable SSP of the maintenance services from the total transaction price of the contract.

Principal vs agent consideration

When another party is involved in providing goods to the customer, the Company applies the principal versus agent guidance under ASC 606 to determine whether it acts as a principal or an agent in the transaction. For arrangements involving the referral of customers for the sale of robots, the Company does not control the robots before they are transferred to the customer and does not have discretion in establishing the transaction price. Accordingly, the Company acts as an agent and recognises revenue on a net basis, representing the commission earned from referral.

The Company’s agent revenue streams include:

Robot sales commission

Revenue from commissions earned on robot sales referrals is recognised when the Company satisfies its performance obligation of successfully referring a customer that results in a completed sale. The Company earns a commission from the robot supplier upon completion of the sale to the end customer. As the Company acts as an agent in these arrangements and does not control the robots before they are transferred to the customer, revenue is recognised on a net basis, representing the commission earned from the referral services.

Employee benefits

Employee benefits

Employee benefits are recognized as an expense, unless the cost qualifies to be capitalized as an asset.

	i)	Defined contribution plans

		Defined contribution plans are post-employment benefit plans under which the Company pays fixed contributions into separate entities such as the Central Provident Fund on a mandatory, contractual or voluntary basis. The Company has no further payment obligations once the contributions have been paid.

	ii)	Short-term compensated absences

		Employee entitlements to annual leave are recognized when they accrue to employees. A provision is made for the estimated liability for annual leave as a result of services rendered by employees up to the balance sheet date.

	iii)	Key management personnel

		Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the entity. Directors are considered key management personnel.

Related parties

Related parties

Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or significant influence of the same party, such as a family member or relative, shareholder, or a related corporation.

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2 Summary of significant accounting policies (cont’d)

Income taxes

Income taxes

The Company accounts for income taxes under ASC 740. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases.

Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period including the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing authorities.

The provisions of ASC 740-10-25, “Accounting for Uncertainty in Income Taxes,” prescribe a more-likely-than-not threshold for consolidated financial statement recognition and measurement of a tax position taken (or expected to be taken) in a tax return. This interpretation also provides guidance on the recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, and related disclosures.

The Company did not accrue any liability, interest or penalties related to uncertain tax positions in its provision for income taxes line of its consolidated statements of income for the years ended December 31, 2024 and 2025, respectively. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12 months.

Earnings or Loss per share

Earnings or Loss per share

Basic earnings or loss per share is computed by dividing net income or loss attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the year. Diluted earnings or loss per share reflect the potential dilution that could occur if convertible bonds to issue ordinary shares were exercised or converted into ordinary shares.

Credit risk

Credit risk

Assets that potentially subject the Company to a significant concentration of credit risk primarily consist of cash, accounts receivable and other current assets.

The Company has designed their credit policies with an objective to minimize their exposure to credit risk. The Company’s accounts receivable are short term in nature and the associated risk is minimal. The Company conducts credit evaluations on its clients and generally does not require collateral or other security from such clients. Management reviews its receivables on a regular basis to determine if the allowance for expected credit loss is adequate and provides allowance when necessary. The allowance is based on management’s best estimates of specific losses on individual customer exposures, as well as the historical trends of collections. Account balances are charged off against the allowance after all means of collection have been exhausted and the likelihood of collection is not probable.

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2 Summary of significant accounting policies (cont’d)

Interest rate risk

Interest rate risk

Interest rate risk is the risk that the fair value or future cash flows of the Company’s financial instruments will fluctuate because of changes in market interest rates. The Company’s exposure to interest rate risk arises mainly from its interest-bearing financial liabilities. The Company periodically reviews its liabilities and monitors interest rate fluctuations to ensure that the exposure to interest rate risk is within acceptable levels. The interest-bearing financial liabilities are carried at fixed interest rates. There is no impact on the other comprehensive income.

Recent Accounting Pronouncements

Recent Accounting Pronouncements

The Company is an “emerging growth company” (“EGC”) as defined in the Jumpstart Our Business Startups Act of 2012 (the “ JOBS Act “). Under the JOBS Act, EGC can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company made the election to delay the adoption of new or revised accounting standards.

In November 2024, the FASB issued ASU 2024-03 Income Statement (Topic 220): Reporting Comprehensive Income - Expense Disaggregation Disclosures (“ASU 2024-03”), which requires more detailed information about specified categories of expenses presented on the face of the income statement, in addition to disclosures about selling expenses. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, with early adoption permitted. The amendment may be applied either prospectively to financial statements issued for reporting periods after the effective date or retrospectively to all prior periods presented in the financial statements. The Company is currently evaluating ASU 2024-03 to determine the impact it may have on its consolidated financial statements and related disclosures.

In July 2025, the FASB issued ASU 2025-05, Financial Instruments - Credit Losses (Topic 326), Measurement of Credit Losses for Accounts Receivable and Contract Assets, which provides a practical expedient when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606, Revenue from Contracts with Customers. The practical expedient assumes that current conditions as of the balance sheet date do not change for the remaining life of the assets. The guidance is effective for the Company beginning December 15, 2025, with early adoption permitted. The Company does not expect the adoption to have a material impact on its consolidated financial statements.

In September 2025, the FASB issued ASU 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software (“ASU 2025-06”), to modernize the accounting guidance for the costs to develop software for internal use. The standard applies to costs incurred to develop or obtain software for internal use. ASU 2025-06 amends the existing standard that refers to various stages of a software development project to align better with current software development methods, such as agile programming. Under the new standard, entities will commence capitalizing eligible costs when (i) management has authorized and committed to funding the software project, and (ii) it is probable that the project will be completed and the software will be used to perform the function intended. The new standard also supersedes the guidance related to costs incurred to develop a website. ASU 2025-06 guidance is effective for annual periods beginning after December 15, 2027. The guidance can be applied on a prospective basis, a modified basis for in-process projects or on a retrospective basis. The Company is currently evaluating the impact of the adoption of this standard.

Except as mentioned above, the Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s consolidated balance sheets, statements of income and cash flows.

Schedule of accruals and other current liabilities (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)
Accruals And Other Current Liabilities
Other accruals	$ 232,079	$ 298,430	$ 426,694
Other payables	672,238	864,431
GST payables	45,250	58,186	22,125
Interest payable			21,516
Accruals and other current liabilities	$ 949,567	$ 1,221,047	$ 470,335

Schedule of related parties transactions (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 SGD ($)
Related Party Transaction [Line Items]
Sales	$ 32,211	$ 41,420	$ 27,769	$ 181,106
Revenue	$ 4,594,433	5,907,981	3,773,324	$ 4,686,925
Software [Member]
Related Party Transaction [Line Items]
Revenue		20,140	27,680
Software One [Member]
Related Party Transaction [Line Items]
Revenue		318,847	415,089
Sales of Robot [Member]
Related Party Transaction [Line Items]
Sales			8,278
Sales of Robot One [Member]
Related Party Transaction [Line Items]
Sales		$ 126,074	$ 67,994

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Segmental reporting

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

Segmental reporting

15 Segmental reporting

An operating segment is a component of the Company that engages in business activities from which it may earn revenues and incur expenses, and is identified on the basis of the internal financial reports that are provided to and regularly reviewed by the Company’s chief operating decision maker in order to allocate resources and assess performance of the segment.

In accordance with ASC 280, Segment Reporting, operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”), or decision making group, in deciding how to allocate resources and in assessing performance. The Company uses the “management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions and assessing performance as the source for determining the Company’s reportable segments. Management, including the chief operating decision maker, reviews operation results by the revenue of different services. Based on management’s assessment, the Company has determined that it has two operating segments as defined by ASC 280 as follow:

	1.	Sale of autonomous robotic cleaning equipment: Sale, warranty and maintenance of robots (“Robots”)
	2.	Sale of facilities management software (“Facilities management software”)

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

15 Segmental reporting (cont’d)

The following tables present summary information by segment for the years ended December 31, 2023, 2024 and 2025, respectively:

Schedule of Information by segments

	Robots			Software services rendered			Others			Total
	For the year ended December 31, 2023
	Robots			Software services rendered			Others			Total
	S$			S$			S$			S$
Revenue		3,633,740			1,053,185			-			4,686,925
Cost of revenues		(1,985,601	)		(258,885	)		-			(2,244,486	)
Gross profit		1,648,139			794,300			-			2,442,439
Operating expenses:
General and administrative expenses		(91,391	)		(4,369,709	)		(526,398	)		(4,987,498	)
IPO related expenses		-			-			(5,003,802	)		(5,003,802	)
Total operating expenses		(91,391	)		(4,369,709	)		(5,530,200	)		(9,991,300	)

Income (loss) from operations		1,556,748			(3,575,409	)		(5,530,200	)		(7,548,861	)

Other income (loss), net:
Other income		94,514			163,606			7,088			265,208
Interest expense		(14,070	)		(168,976	)		-			(183,046	)
Other expense		-			(18,678	)		(62,410	)		(81,088	)
Total other income (loss)		80,444			(24,048	)		(55,322	)		1,074

Income (loss) before tax expense		1,637,192			(3,599,457	)		(5,585,522	)		(7,547,787	)
Income tax expense		-			(11,024	)		(12,062	)		(23,086	)
Net income (loss)		1,637,192			(3,610,481	)		(5,597,584	)		(7,570,873	)

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

15 Segmental reporting (cont’d)

	Robots			Software services rendered			Others			Total
	For the year ended December 31, 2024
	Robots			Software services rendered			Others			Total
	S$			S$			S$			S$
Revenue		1,535,783			2,237,541			-			3,773,324
Cost of revenues		(768,545	)		(743,382	)		-			(1,511,927	)
Gross profit		767,238			1,494,159			-			2,261,397
Operating expenses:
General and administrative expenses		(869,078	)		(4,360,352	)		(1,454,298	)		(6,683,728	)
Total operating expenses		(869,078	)		(4,360,352	)		(1,454,298	)		(6,683,728	)

Loss from operations		(101,840	)		(2,866,193	)		(1,454,298	)		(4,422,331	)

Other income, net:
Other income		22,500			153,109			931			176,540
Interest expense		(662	)		(33,573	)		(611	)		(34,846	)
Other expense		(7,218	)		(13,621	)		(31	)		(20,870	)
Total other income		14,620			105,915			289			120,824

Loss before tax expense		(87,220	)		(2,760,278	)		(1,454,009	)		(4,301,507	)
Income tax expense		345,455			11,025			12,062			368,542
Net income (loss)		258,235			(2,749,253	)		(1,441,947	)		(3,932,965	)

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

15 Segmental reporting (cont’d)

	Robots			Software services rendered			Others			Total
	For the year ended December 31, 2025
	Robots			Software services rendered			Others			Total
	S$			S$			S$			S$
Revenue		4,427,369			1,480,612			-			5,907,981
Cost of revenues		(2,633,026	)		(344,790	)		-			(2,977,816	)
Gross profit		1,794,343			1,135,822			-			2,930,165
Operating expenses:
General and administrative expenses		(1,347,704	)		(3,702,047	)		(1,593,395	)		(6,643,146	)
Total operating expenses		(1,347,704	)		(3,702,047	)		(1,593,395	)		(6,643,146	)

Loss from operations		446,639			(2,566,225	)		(1,593,395	)		(3,712,981	)

Other income (loss), net:
Other income		-			55,039			-			55,039
Interest expense		-			(503,963	)		611			(503,352	)
Other expense		60,389			(47,432	)		(36,855	)		(23,898	)
Total other income (loss)		60,389			(496,356	)		(36,244	)		(472,211	)

Income (loss) before tax expense		507,028			(3,062,581	)		(1,629,639	)		(4,185,192	)
Income tax expense		-			-			-			-
Net income (loss)		507,028			(3,062,581	)		(1,629,639	)		(4,185,192	)

The Company sells to mainly two geographical locations which are Singapore and Australia.

In the following table, revenue is disaggregated by the timing of revenue recognition.

For the year ended December 31, 2023

Robots

Facilities Management Software

Total

Point in time

3,385,605

167,736

3,553,341

Over time

248,135

885,449

1,133,584

For the year ended December 31, 2024

Robots

Facilities Management Software

Total

Point in time

1,031,350

1,000,734

2,032,084

Over time

504,433

1,236,807

1,741,240

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

15 Segmental reporting (cont’d)

For the year ended December 31, 2025

Robots

Facilities Management Software

Total

Point in time

3,684,257

610,674

4,294,931

Over time

743,112

869,938

1,613,050

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 12: http://www.xbrl.org/2003/role/exampleRef
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Reference 13: http://www.xbrl.org/2003/role/exampleRef
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Reference 14: http://www.xbrl.org/2003/role/exampleRef
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Reference 15: http://www.xbrl.org/2003/role/exampleRef
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Reference 17: http://www.xbrl.org/2003/role/exampleRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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Reference 20: http://www.xbrl.org/2003/role/disclosureRef
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Reference 21: http://www.xbrl.org/2003/role/disclosureRef
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Reference 22: http://www.xbrl.org/2003/role/disclosureRef
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Reference 23: http://www.xbrl.org/2003/role/disclosureRef
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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Related party transactions and balances (Tables)

12 Months Ended

Dec. 31, 2025

The table below sets forth the major related parties and their relationships with the Company as of December 31, 2024 and 2025:

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

	2024		2025		2025
	For the years ended December 31,
	2024		2025		2025
	S$		S$		US$

Sales¹to Campaign Complete Solutions Pte Ltd		35,958		20,140		15,662
Sales²to 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	)

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.

Schedule of related parties and their relationships (Details)	12 Months Ended
	Dec. 31, 2025
Mains D’ Or Investments Ltd [Member]
Related Party Transaction [Line Items]
Description of relationships of related party	A company controlled by the Company’s controlling shareholder
WIS Holdings Pte Ltd [Member]
Related Party Transaction [Line Items]
Description of relationships of related party	A common shareholder of Mains D’Or Investments Ltd
Campaign Complete Solutions Pte Ltd [Member]
Related Party Transaction [Line Items]
Description of relationships of related party	Subsidiary of WIS Holdings Pte Ltd
Weishen Industrial Services Pte Ltd [Member]
Related Party Transaction [Line Items]
Description of relationships of related party	Subsidiary of WIS Holdings Pte Ltd
WIS ICT Pte Ltd [Member]
Related Party Transaction [Line Items]
Description of relationships of related party	A common shareholder of Mains D’Or Investments Ltd
IFSC Founders [Member]
Related Party Transaction [Line Items]
Description of relationships of related party	Subsidiary of Mains D’Or Investments Ltd
Pat Kah Kit Daryl [Member]
Related Party Transaction [Line Items]
Description of relationships of related party	Executive Officer
Soo Qikai [Member]
Related Party Transaction [Line Items]
Description of relationships of related party	Executive Officer
Poo Chong Hee [Member]
Related Party Transaction [Line Items]
Description of relationships of related party	Person significant influence
James Yataras [Member]
Related Party Transaction [Line Items]
Description of relationships of related party	Country Head, Australia

Schedule of accounts receivables (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 SGD ($)
Credit Loss [Abstract]
Account receivables	$ 741,445	$ 953,424	$ 496,012
Less: allowance for expected credit losses	(100,721)	(129,517)		$ (546,892)
Account receivables, net	$ 640,724	$ 823,907	$ 496,012

Right-of-use assets and lease liabilities

12 Months Ended

Dec. 31, 2025

Right-of-use Assets And Lease Liabilities

Right-of-use assets and lease liabilities

8 Right-of-use assets and lease liabilities

As of December 31, 2025, the Company subsisted of the following non-cancellable lease contracts.

Description of lease		Lease term
Motor vehicles		7 to 8 years
Corporate office premises		3 years

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

8 Right-of-use assets and lease liabilities (cont’d)

(a) Amount recognized in the consolidated balance sheet:

	2024		2025		2025
	As of December 31,
	2024		2025		2025
	S$		S$		US$

Right-of-use assets		136,970		716,507		557,203
Lease liabilities
Current		85,582		260,331		202,450
Non-current		13,294		427,418		332,388
Total lease liabilities		98,876		687,749		534,838

(b) A summary of lease cost recognized in the Company’s consolidated statements of income is as follows:

	2024		2025		2025
	For the years ended December 31,
	2024		2025		2025
	S$		S$		US$

Amortization charge of right-of-use assets		91,480		167,001		129,871
Interest of lease liabilities		11,208		2,919		2,270

Other income (Tables)

12 Months Ended

Dec. 31, 2025

Other Income

Schedule of other income

Schedule of other income

	2023			2024		2025		2025
	For years ended December 31,
	2023			2024		2025		2025
	S$			S$		S$		US$

Government grant		80,310			132,509		11,113		8,642
Miscellaneous revenue		181,106			27,769		41,420		32,211
Exchange (loss)		(48,492	)		-		-		-
Unrealized gain		25,117			-		-		-
Others		27,167			16,262		2,506		1,949
Other income		265,208			176,540		55,039		42,802

Schedule of non-cancellable lease contracts (Details)	Dec. 31, 2025
Motor Vehicles [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Lease contractual term	7 years
Motor Vehicles [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Lease contractual term	8 years
Corporate Office Premises [Member]
Property, Plant and Equipment [Line Items]
Lease contractual term	3 years

Schedule of intangible assets (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Software development costs	$ 3,834,427	$ 4,930,690	$ 3,486,415
Accumulated amortization	(1,287,506)	(1,655,604)	(1,088,395)
Intangible assets, net of accumulated amortization	$ 2,546,921	$ 3,275,086	$ 2,398,020

Schedule of depreciation expense for plant and equipment (Details)	12 Months Ended
	Dec. 31, 2025 SGD ($)
Property, Plant and Equipment [Line Items]
Total depreciation expense	$ 449,482
Depreciation Expenses To Be Paid Due Next Twelve Months [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	120,214
Depreciation Expenses To Be Paid Due Next Two Years [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	109,756
Depreciation Expenses To Be Paid Due Next Three Years [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	109,756
Depreciation Expenses To Be Paid Due Next Four Years [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	$ 109,756

Schedule of deposits, prepaid expenses and other assets (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Advances to suppliers	$ 109,975	$ 141,417	$ 448,384
Deposits	17,082	21,966	66,921
Deposits	15,014	19,305	23,026
Prepaid expenses	439,131	564,679	632,127
Other receivables	2,912	3,745	642,181
Deposits prepaid expenses and other current assets	584,114	751,112	1,812,639
Prepaid expenses			408,020
Prepaid expenses
Deposits prepaid expenses and other assets	$ 584,114	$ 751,112	$ 2,220,659

Plant and equipment, net

12 Months Ended

Dec. 31, 2025

Property, Plant and Equipment [Abstract]

Plant and equipment, net

7 Plant and equipment, net

Schedule of plant and equipment

	2024			2025			2025
	As of December 31,
	2024			2025			2025
	S$			S$			US$

Furniture and fittings		22,496			22,496			17,494
Machinery		142,419			142,419			110,754
Office equipment and computers		274,456			286,561			222,849
Renovation		49,406			598,188			465,190
Total		488,777			1,049,664			816,287
Gross book value		488,777			1,049,664			816,287
Less: Accumulated depreciation		(481,760	)		(526,234	)		(409,234	)
Net book value		7,017			523,430			407,053

Based on the carrying value of definite-lived plant and equipment as of December 31, 2025, the Company estimates its depreciation expense for following years will be as follows:

	Depreciation expense
	S$
For years ended December 31,
2026		120,214
2027		109,756
2028		109,756
2029		109,756
Total depreciation expense		449,482

Depreciation expense of plant and equipment for the years ended December 31, 2024 and 2025 is S$56,412 and S$45,306 (US$35,233).

Cover	12 Months Ended
Cover	Dec. 31, 2025 shares
Entity Addresses [Line Items]
Document Type	20-F
Amendment Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Period End Date	Dec. 31, 2025
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2025
Current Fiscal Year End Date	--12-31
Entity File Number	001-41798
Entity Registrant Name	SIMPPLE LTD.
Entity Central Index Key	0001948697
Entity Incorporation, State or Country Code	E9
Entity Address, Address Line One	200 Braddell Road
Entity Address, City or Town	Singapore
Entity Address, Country	SG
Entity Address, Postal Zip Code	579700
Title of 12(b) Security	Ordinary shares, par value $0.0008 per share
Trading Symbol	SPPL
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Document Accounting Standard	U.S. GAAP
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	5,786,184
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	true
Document Financial Statement Restatement Recovery Analysis [Flag]	false
Auditor Opinion [Text Block]	We have audited the accompanying consolidated balance sheet of SIMPPLE LTD. and its subsidiaries (collectively, the “Company”) as of December 31, 2024 and 2025, and the related consolidated statements of operations and comprehensive income, changes in shareholders’ equity, and cash flows for the period ended December 31, 2023, 2024 and 2025 and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2025, and the results of its operations and its cash flows each of the years in the three-year period ended December 31, 2025 in conformity with accounting principles generally accepted in the United States of America.
Auditor Name	Audit Alliance LLP
Auditor Location	Singapore
Auditor Firm ID	3487
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	200 Braddell Road
Entity Address, City or Town	Singapore
Entity Address, Country	SG
Entity Address, Postal Zip Code	579700
City Area Code	+65
Local Phone Number	6816 2194
Contact Personnel Name	Gary Goh
Contact Personnel Email Address	gary@simpple.ai

Summary of significant accounting policies (Details Narrative)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)
Accounting Policies [Abstract]
Accumulated loss	$ 14,632,545	$ 18,815,989
Foreign currency exchange rate, translation	0.7777	0.7777
Accumulated loss	$ 100,721	$ 129,517

- Definition

Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

+ References + Details

Short-term borrowings

12 Months Ended

Dec. 31, 2025

Short-term Borrowings

Short-term borrowings

10 Short-term borrowings

Short-term borrowings as of December 31, 2024 and 2025 amounted to S$Nil and S$320,000 (US$248,853), respectively. These borrowings bear interest at 3.0% per month (2024: Nil), on a non-compounding basis, and are repayable in full within 22 to 90 days from the date of disbursement. The remaining borrowings of S$Nil and S$1,650,000 (US$1,283,148) bear interest at 1.0% per month (2024: Nil) on a non-compounding basis and are repayable in full within four to twelve months. Certain assets of the Group, comprising sales invoices, deposits and inventories, are pledged as security for these short-term borrowings.

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Schedule of allowance for expected credit losses (Details)	12 Months Ended
	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)
Credit Loss [Abstract]
Balance at beginning of year			$ 546,892
(Reversals) / Additions	100,721	129,517	(546,892)
Balance at end of year	$ 100,721	$ 129,517

Revenues

12 Months Ended

Dec. 31, 2025

Disclosure Revenues Abstract

Revenues

14 Revenues

Schedule of revenues

	2023		2024		2025		2025
	For the years ended December 31,
	2023		2024		2025		2025
	S$		S$		S$		US$

Robot revenue
Sale of robotics		3,633,740		1,535,783		4,375,169		3,402,418
Sales commission, net		-		-		52,200		40,594
Revenues		3,633,740		1,535,783		4,427,369		3,443,012

Software revenue
Software services		1,053,185		2,237,541		1,480,612		1,151,421
Revenues		4,686,925		3,773,324		5,907,981		4,594,433

Segmental reporting (Tables)

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

Schedule of Information by segments

The following tables present summary information by segment for the years ended December 31, 2023, 2024 and 2025, respectively:

Schedule of Information by segments

	Robots			Software services rendered			Others			Total
	For the year ended December 31, 2023
	Robots			Software services rendered			Others			Total
	S$			S$			S$			S$
Revenue		3,633,740			1,053,185			-			4,686,925
Cost of revenues		(1,985,601	)		(258,885	)		-			(2,244,486	)
Gross profit		1,648,139			794,300			-			2,442,439
Operating expenses:
General and administrative expenses		(91,391	)		(4,369,709	)		(526,398	)		(4,987,498	)
IPO related expenses		-			-			(5,003,802	)		(5,003,802	)
Total operating expenses		(91,391	)		(4,369,709	)		(5,530,200	)		(9,991,300	)

Income (loss) from operations		1,556,748			(3,575,409	)		(5,530,200	)		(7,548,861	)

Other income (loss), net:
Other income		94,514			163,606			7,088			265,208
Interest expense		(14,070	)		(168,976	)		-			(183,046	)
Other expense		-			(18,678	)		(62,410	)		(81,088	)
Total other income (loss)		80,444			(24,048	)		(55,322	)		1,074

Income (loss) before tax expense		1,637,192			(3,599,457	)		(5,585,522	)		(7,547,787	)
Income tax expense		-			(11,024	)		(12,062	)		(23,086	)
Net income (loss)		1,637,192			(3,610,481	)		(5,597,584	)		(7,570,873	)

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

15 Segmental reporting (cont’d)

	Robots			Software services rendered			Others			Total
	For the year ended December 31, 2024
	Robots			Software services rendered			Others			Total
	S$			S$			S$			S$
Revenue		1,535,783			2,237,541			-			3,773,324
Cost of revenues		(768,545	)		(743,382	)		-			(1,511,927	)
Gross profit		767,238			1,494,159			-			2,261,397
Operating expenses:
General and administrative expenses		(869,078	)		(4,360,352	)		(1,454,298	)		(6,683,728	)
Total operating expenses		(869,078	)		(4,360,352	)		(1,454,298	)		(6,683,728	)

Loss from operations		(101,840	)		(2,866,193	)		(1,454,298	)		(4,422,331	)

Other income, net:
Other income		22,500			153,109			931			176,540
Interest expense		(662	)		(33,573	)		(611	)		(34,846	)
Other expense		(7,218	)		(13,621	)		(31	)		(20,870	)
Total other income		14,620			105,915			289			120,824

Loss before tax expense		(87,220	)		(2,760,278	)		(1,454,009	)		(4,301,507	)
Income tax expense		345,455			11,025			12,062			368,542
Net income (loss)		258,235			(2,749,253	)		(1,441,947	)		(3,932,965	)

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

15 Segmental reporting (cont’d)

	Robots			Software services rendered			Others			Total
	For the year ended December 31, 2025
	Robots			Software services rendered			Others			Total
	S$			S$			S$			S$
Revenue		4,427,369			1,480,612			-			5,907,981
Cost of revenues		(2,633,026	)		(344,790	)		-			(2,977,816	)
Gross profit		1,794,343			1,135,822			-			2,930,165
Operating expenses:
General and administrative expenses		(1,347,704	)		(3,702,047	)		(1,593,395	)		(6,643,146	)
Total operating expenses		(1,347,704	)		(3,702,047	)		(1,593,395	)		(6,643,146	)

Loss from operations		446,639			(2,566,225	)		(1,593,395	)		(3,712,981	)

Other income (loss), net:
Other income		-			55,039			-			55,039
Interest expense		-			(503,963	)		611			(503,352	)
Other expense		60,389			(47,432	)		(36,855	)		(23,898	)
Total other income (loss)		60,389			(496,356	)		(36,244	)		(472,211	)

Income (loss) before tax expense		507,028			(3,062,581	)		(1,629,639	)		(4,185,192	)
Income tax expense		-			-			-			-
Net income (loss)		507,028			(3,062,581	)		(1,629,639	)		(4,185,192	)

Schedule of disaggregated by the timing of revenue recognition

In the following table, revenue is disaggregated by the timing of revenue recognition.

For the year ended December 31, 2023

Robots

Facilities Management Software

Total

Point in time

3,385,605

167,736

3,553,341

Over time

248,135

885,449

1,133,584

For the year ended December 31, 2024

Robots

Facilities Management Software

Total

Point in time

1,031,350

1,000,734

2,032,084

Over time

504,433

1,236,807

1,741,240

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

15 Segmental reporting (cont’d)

For the year ended December 31, 2025

Robots

Facilities Management Software

Total

Point in time

3,684,257

610,674

4,294,931

Over time

743,112

869,938

1,613,050

Schedule of subsidiaries of the company (Details)	12 Months Ended
Schedule of subsidiaries of the company (Details)	Dec. 31, 2025
Subsidiary One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Name of entity	IFSC Pte. Ltd. (“IFSC”)
Date of incorporation	Mar. 18, 2016
Percentage of direct or indirect interests	100.00%
Place of incorporation	Singapore
Principal Activities	Sale of facilities management software
Subsidiary Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Name of entity	Gaussian Robotics Pte. Ltd.
Date of incorporation	May 18, 2017
Percentage of direct or indirect interests	100.00%
Place of incorporation	Singapore
Principal Activities	Provision of trading and maintenance of robotic equipment
Subsidiary Three [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Name of entity	Simpple Pte. Ltd.
Date of incorporation	Oct. 13, 2020
Percentage of direct or indirect interests	100.00%
Place of incorporation	Singapore
Principal Activities	Research and experimental development on environment and clean technologies
Subsidiary Four [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Name of entity	Simpple Australia Pty Ltd
Date of incorporation	Sep. 06, 2023
Percentage of direct or indirect interests	100.00%
Place of incorporation	Australia
Principal Activities	Sale of facilities management software

Related party transactions and balances

12 Months Ended

Dec. 31, 2025

Related party transactions and balances

11 Related party transactions and balances

The table below sets forth the major related parties and their relationships with the Company as of December 31, 2024 and 2025:

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

Significant transactions with related parties were as follows:

	2024		2025		2025
	For the years ended December 31,
	2024		2025		2025
	S$		S$		US$

Sales¹to Campaign Complete Solutions Pte Ltd		35,958		20,140		15,662
Sales²to 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	)

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.

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include 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/2003/role/disclosureRef
-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/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147480990/946-20-50-5

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 2
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-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
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-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147483326/850-10-50-6

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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

Summary of significant accounting policies (Tables)

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Schedule of intangible asset estimated useful life

The intangible asset is amortized using the straight-line approach over the estimated useful life as follows:

Software development cost

5 years

Schedule of property and equipment estimated useful life

	Furniture and fittings	3 years
	Machineries	3 years
	Office equipment & computers	1 year
	Renovation	3 - 5 years

Account receivables

12 Months Ended

Dec. 31, 2025

Credit Loss [Abstract]

Account receivables

3 Account receivables

Schedule of accounts receivables

	2024		2025			2025
	As of December 31,
	2024		2025			2025
	S$		S$			US$

Account receivables		496,012		953,424			741,445
Less: allowance for expected credit losses		-		(129,517	)		(100,721	)
Account receivables, net		496,012		823,907			640,724

The change in the allowance for expected credit losses in respect of accounts receivable during the year was as follows.

	2024			2025		2025
	As of December 31,
	2024			2025		2025
	S$			S$		US$

Balance at beginning of year		546,892			-		-
(Reversals) / Additions		(546,892	)		129,517		100,721
Balance at end of year		-			129,517		100,721

Schedule of related parties transactions (Details)

12 Months Ended

Dec. 31, 2025

USD ($)

Dec. 31, 2025

SGD ($)

Dec. 31, 2024

SGD ($)

Dec. 31, 2025

SGD ($)

Purchases from Weishen Industrial Services Pte Ltd

$ 4,207

^[1]

$ 5,410

Purchases from related party

89,022

^[1]

112,000

100,000

Trade receivable - related parties

640,724

496,012

$ 823,907

Trade payables - related parties

(318,449)

(898,984)

(409,493)

Trade payables - related parties

318,449

898,984

409,493

Advance billing – related parties

(57,977)

(108,689)

(74,553)

Campaign Complete Solutions Pte Ltd [Member]

Sales to related party

^[2]

15,662

20,140

35,958

Trade receivable - related parties

29,735

Salary payable - related party 4

^[3]

(42,950)

Advance billing – related parties

(1,633)

(24,306)

(2,100)

Weishen Industrial Services Pte Ltd [Member]

Sales to related party

^[1]

346,000

444,921

483,083

Purchases from Weishen Industrial Services Pte Ltd

4,207

^[1]

5,410

Trade receivable - related parties

36,456

115,472

46,879

Trade payables - related parties

(1,569)

(2,017)

Trade payables - related parties

1,569

2,017

Advance billing – related parties

(56,344)

(84,383)

(72,453)

WIS Holdings Pte Ltd [Member]

Sales to related party

361,662

^[3]

465,061

519,041

Salary payable - related party 4

^[3]

(302,464)

(388,939)

Loan from Poo Chong Hee [Member]

Purchases from related party

89,022

^[1]

$ 112,000

100,000

IFSC Founders [Member]

Trade receivable - related parties

1,793

2,305

Other Payables Related Party [Member]

Salary payable - related party 4

^[3]

(105,918)

(100,000)

(136,200)

Salary Payables Related Party [Member]

Salary payable - related party 4

^[4]

$ (8,381)

$ (10,777)

[1]	Sales comprise sales of robots of S$126,074 (2024: S$67,994) and software revenue of S$318,847 (2024: S$415,089).
[2]	Sales comprise sales of robots of S$Nil (2024: S$8,278) and software revenue of S$20,140 (2024: S$27,680).
[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.

Schedule of inventory (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)
Inventory Disclosure [Abstract]
Finished goods	$ 635,255	$ 816,874	$ 793,470

Shareholders’ Equity (Details Narrative) - USD ($)

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

^[1]

Equity [Abstract]

Authorized capital shares amount

$ 3,200,000

Ordinary shares authorized

4,000,000,000

Ordinary shares par value

$ 0.0008

[1]	Shares and per share data as of December 31, 2024 are presented on a retroactive basis to give effect to the reverse stock split.

Schedule of estimated amortization expense (Details)	Dec. 31, 2025 SGD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2026	$ 933,671
2027	877,791
2028	668,082
2029	506,688
Total amortization expense	$ 2,986,232

Intangible assets (Details Narrative)	12 Months Ended
Intangible assets (Details Narrative)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2024 SGD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense of intangible assets	$ 567,210	$ 441,100	$ 545,913

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 28
-Subparagraph (b)
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-Topic 220
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Reference 3: http://www.xbrl.org/2003/role/exampleRef
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-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476153/220-40-55-11

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476153/220-40-55-24

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
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-Section 50
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Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Name Accounting Standards Codification
-Section 55
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-Topic 350
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482665/350-30-50-2

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482686/350-30-45-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476148/220-40-50-6

+ Details

Consolidated Balance Sheets

Dec. 31, 2025

USD ($)

Dec. 31, 2025

SGD ($)

Dec. 31, 2024

SGD ($)

Current assets

Cash and cash equivalents

$ 2,439,341

$ 3,136,748

$ 514,825

Restricted cash

777,665

1,000,000

Account receivables

640,724

823,907

496,012

Lease receivables - current

17,080

21,963

28,320

Deposits, prepaid expenses and other current assets

584,114

751,112

1,812,639

Inventory

635,255

816,874

793,470

Total current assets

5,094,179

6,550,604

3,645,266

Non-current assets

Intangible assets

2,546,921

3,275,086

2,398,020

Plant and equipment, net

407,053

523,430

7,017

Right-of-use assets

557,203

716,507

136,970

Lease receivables - non-current

21,963

Deposits, prepaid expenses and other non-current assets

408,020

Total non-current assets

3,511,177

4,515,023

2,971,990

TOTAL ASSETS

8,605,356

11,065,627

6,617,256

Current liabilities

Account payables

318,449

409,493

898,984

Accruals and other current liabilities

949,567

1,221,047

470,335

Other payables - related parties

408,382

525,139

299,809

Contract liabilities

1,609,298

2,069,396

1,882,376

Short-term borrowings - current

1,532,001

1,970,000

Bank loans - current

583,249

750,000

520,740

Lease liabilities - current

202,450

260,331

85,582

Income tax payable

Total current liabilities

5,603,396

7,205,406

4,157,826

Non-current liabilities

Lease liabilities – non-current

332,388

427,418

13,294

Total non-current liabilities

332,388

427,418

13,294

TOTAL LIABILITIES

5,935,784

7,632,824

4,171,120

SHAREHOLDERS’ EQUITY

Ordinary shares, US$0.0008 par value, 4,000,000,000 shares authorized, 3,539,790 issued and outstanding and 5,786,184 issued and outstanding as of December 31, 2024* and December 31, 2025 respectively

1,602

2,060

Additional paid-in capital

17,323,988

22,276,916

17,037,325

Accumulated deficit

(14,632,545)

(18,815,989)

(14,630,797)

Accumulated other comprehensive loss

(23,473)

(30,184)

37,548

Total shareholders’ equity

2,669,572

3,432,803

2,446,136

^[1]

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY

$ 8,605,356

$ 11,065,627

$ 6,617,256

[1]	Shares and per share data are presented on a retroactive basis to give effect to the reverse stock split.

Plant and equipment, net (Details Narrative)	12 Months Ended
Plant and equipment, net (Details Narrative)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 35,233	$ 45,306	$ 56,412

Schedule of bank loans (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2024 SGD ($)
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Carrying amount	$ 583,249	$ 750,000	$ 381,159	$ 520,740
Secured Fixed Rate Bank Loans [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Carrying amount	583,249	750,000	$ 381,159	520,740
Within 1 year	583,249	750,000		520,740
2027
2028
2029
2030
Thereafter

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(v)
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-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(iii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(iv)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (f)(2)(ii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (l)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 1D
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480483/718-10-35-1D

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480483/718-10-35-3

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(ii)
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-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iii)
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-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(01)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(02)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(03)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)(iv)(04)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
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-Section 50
-Paragraph 2
-Subparagraph (c)(2)(ii)
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-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(iii)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(iii)(01)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(iii)(02)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)(iii)(03)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Consolidated Statements of Operations and Comprehensive Income

12 Months Ended

Dec. 31, 2025

USD ($)

$ / shares

Dec. 31, 2025

SGD ($)

$ / shares

Dec. 31, 2024

SGD ($)

$ / shares

Dec. 31, 2023

SGD ($)

$ / shares

Income Statement [Abstract]

Revenues

$ 4,594,433

$ 5,907,981

$ 3,773,324

$ 4,686,925

Cost of revenues

(2,315,745)

(2,977,816)

(1,511,927)

(2,244,486)

Gross profit

2,278,688

2,930,165

2,261,397

2,442,439

Operating expenses:

General and administrative expenses

(5,166,145)

(6,643,146)

(6,683,728)

(4,987,498)

IPO related expenses

(5,003,802)

Total operating expenses

(5,166,145)

(6,643,146)

(6,683,728)

(9,991,300)

Loss from operations

(2,887,457)

(3,712,981)

(4,422,331)

(7,548,861)

Other income (expense), net:

Other income

42,802

55,039

176,540

265,208

Interest expense

(391,439)

(503,352)

(34,846)

(183,046)

Other expense

(18,585)

(23,898)

(20,870)

(81,088)

Total other income (expense), net

(367,222)

(472,211)

120,824

1,074

Loss before tax expense

(3,254,679)

(4,185,192)

(4,301,507)

(7,547,787)

Income tax expense

368,542

(23,086)

Net loss

(3,254,679)

(4,185,192)

(3,932,965)

(7,570,873)

Other comprehensive (loss) income:

Foreign currency translation adjustment, net of income tax

(52,673)

(67,732)

38,748

(1,200)

Total comprehensive loss

$ (3,307,352)

$ (4,252,924)

$ (3,894,217)

$ (7,572,073)

Net loss per share attributable to ordinary shareholders

Basic | (per share)

^[1]

$ (0.56)

$ (0.72)

$ (1.11)

$ (3.73)

Diluted | (per share)

^[1]

$ (0.56)

$ (0.72)

$ (1.11)

$ (3.73)

Weighted average number of ordinary shares used in computing net income per share

Basic

^[1]

5,786,184

3,539,790

2,028,245

Diluted

^[1]

5,786,184

3,539,790

2,028,245

[1]	Shares and per share data for the years ended December 31 2023, and 2024 are presented on a retroactive basis to give effect to the reverse stock split.

Intangible assets

12 Months Ended

Dec. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible assets

6 Intangible assets

Schedule of intangible assets

	2024			2025			2025
	As of December 31,
	2024			2025			2025
	S$			S$			US$

Software development costs		3,486,415			4,930,690			3,834,427
Accumulated amortization		(1,088,395	)		(1,655,604	)		(1,287,506	)
Intangible assets, net of accumulated amortization		2,398,020			3,275,086			2,546,921

Based on the carrying value of definite-lived intangible assets as of December 31, 2025, the Company estimates its amortization expense for following years will be as follows:

	Amortization expense
	S$
For years ended December 31,
2026		933,671
2027		877,791
2028		668,082
2029		506,688
Total amortization expense		2,986,232

Amortization expense of intangible assets for the years ended December 31, 2024 and 2025 is S$545,913 and S$567,210 (US$441,100).

Schedule of income tax provision (Details)	12 Months Ended
Schedule of income tax provision (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 SGD ($)
Income Tax Disclosure [Abstract]
Current income tax			$ (368,542)	$ 23,086
Loss before tax	(3,254,679)	(4,185,192)	(4,301,507)	(7,547,787)
Tax calculated at tax rate @17% (2023: 17%)	(553,296)	(711,483)	(731,257)	(1,283,124)
- Effect of tax rates in foreign jurisdiction	177,179	227,834	141,421	930,664
- Tax effect on expense not deductible for tax purposes	164,729	211,824	149,973	129,502
- Income not subject to tax	(7,841)	(10,083)	(12,096)
- Utilisation of capital allowance				(1,041)
Recognition of tax effect of previously unrecognized tax losses				(15,809)
- Deferred tax assets on temporary differences not recognized	253,478	325,949	461,877	239,808
- Under/(Over) provision of current taxation in respect of prior period			(368,542)	23,086
- Others	(34,249)	(44,041)	(9,918)
Tax charge			$ (368,542)	$ 23,086

Deposits, prepaid expenses and other current assets

12 Months Ended

Dec. 31, 2025

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Deposits, prepaid expenses and other current assets

4 Deposits, prepaid expenses and other current assets

	2024		2025		2025
	As of December 31,
	2024		2025		2025
	S$		S$		US$
Current
Advances to suppliers		448,384		141,417		109,975
Deposits		66,921		21,966		17,082
GST receivables		23,026		19,305		15,014
Prepaid expenses		632,127		564,679		439,131
Other receivables		642,181		3,745		2,912
		1,812,639		751,112		584,114
Non-current
Prepaid expenses		408,020		-		-
		2,220,659		751,112		584,114

Bank loans

12 Months Ended

Dec. 31, 2025

Debt Disclosure [Abstract]

Bank loans

13 Bank loans

The bank loans as of December 31,2024 and 2025 are set out below:

Schedule of short-term bank loan

2024

Bank loans

Currency

Period

Interest

Individual guarantee

Directors’ personal guarantee

Carrying amount

(S$)

Carrying amount

(US$)

Secured fixed rate bank loans

SGD

2020 - 2025

2.75% -6.75%p P.a.

Guarantee from Poo Kow Peok, Poo Chen Boon and Poo Chong Hee

Corporate guarantee from Campaign Complete Solutions Pte Ltd and WIS Holdings Pte Ltd

520,740

381,159

520,740

381,159

2025

Bank loans

Currency

Period

Interest

Individual guarantee

Directors’ personal guarantee

Carrying amount

(S$)

Carrying amount

(US$)

Secured variable rate bank loans

SGD

2025 - 2026

1.75% + 3 months compounded SORA per annum on monthly rests

750,000

583,249

750,000

583,249

Schedule of bank loans

December 31, 2024 (All amounts in S$)

Bank loans		Carrying amount				Within 1 year				2026				2027				2028				2029				Thereafter
Secured fixed rate bank loans			520,740				520,740				-				-				-				-				-

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

13 Bank loans (cont’d)

December 31, 2025 (All amounts in S$)

Bank loans		Carrying amount				Within 1 year				2027				2028				2029				2030				Thereafter
Secured fixed rate bank loans			750,000				750,000				-				-				-				-				-

December 31, 2025 (All amounts in US$)

Bank loans		Carrying amount				Within 1 year				2027				2028				2029				2030				Thereafter
Secured fixed rate bank loans			583,249				583,249				-				-				-				-				-

One of the subsidiaries breached certain financial covenants associated with its bank loan facility in 2024. The outstanding loan balance was subsequently fully repaid during the year.

Schedule of lease cost recognized of consolidated statements of income (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)
Right-of-use Assets And Lease Liabilities
Amortization charge of right-of-use assets	$ 129,871	$ 167,001	$ 91,480
Interest of lease liabilities	$ 2,270	$ 2,919	$ 11,208

Accruals and other current liabilities (Tables)

12 Months Ended

Dec. 31, 2025

Accruals And Other Current Liabilities

Schedule of accruals and other current liabilities

	2024		2025		2025
	As of December 31,
	2024		2025		2025
	S$		S$		US$

Other accruals		426,694		298,430		232,079
Other payables		-		864,431		672,238
GST payables		22,125		58,186		45,250
Interest payable		21,516		-		-
		470,335		1,221,047		949,567

Inventory (Tables)

12 Months Ended

Dec. 31, 2025

Inventory Disclosure [Abstract]

Schedule of inventory

	2024		2025		2025
	As of December 31,
	2024		2025		2025
	S$		S$		US$

Finished goods		793,470		816,874		635,255

Income tax (Details Narrative) - SGD ($)	Dec. 31, 2025	Dec. 31, 2024
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards	$ 4,827,374	$ 4,833,862

Schedule of lease cost recognized of balance sheet (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)
Right-of-use Assets And Lease Liabilities
Right-of-use assets	$ 557,203	$ 716,507	$ 136,970
Current	202,450	260,331	85,582
Non-current	332,388	427,418	13,294
Total lease liabilities	$ 534,838	$ 687,749	$ 98,876

Summary of significant accounting policies

12 Months Ended

Dec. 31, 2025

Accounting Policies [Abstract]

Summary of significant accounting policies

2 Summary of significant accounting policies

Basis of presentation

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2 Summary of significant accounting policies (cont’d)

Going concern

Consolidation

Foreign currency translation

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2 Summary of significant accounting policies (cont’d)

Use of estimates

Cash and cash equivalents

Cash and cash equivalents mainly represent cash at bank and demand deposits which have original maturities less than three months and are unrestricted as to withdrawal or use.

Deposits and prepayments

Account receivables and allowance for current expected credit losses

Inventory

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2 Summary of significant accounting policies (cont’d)

Intangible assets

The intangible asset is amortized using the straight-line approach over the estimated useful life as follows:

Software development cost

5 years

Property and equipment, net

	Furniture and fittings	3 years
	Machineries	3 years
	Office equipment & computers	1 year
	Renovation	3 - 5 years

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2 Summary of significant accounting policies (cont’d)

Impairment of long-lived assets

Contract assets and liabilities

Leases

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2 Summary of significant accounting policies (cont’d)

Fair value measurements

	Level 1	- Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.
	Level 2	- Other inputs that are directly or indirectly observable in the marketplace.
	Level 3	- Unobservable inputs which are supported by little or no market activity.

Revenue recognition

The Company applied ASC Topic 606 “Revenue from Contracts with Customers” (“ASC 606”) for all periods presented.

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2 Summary of significant accounting policies (cont’d)

Revenue recognition (cont’d)

The Company’s principal revenue streams include:

Sale of goods – Commercial customers

The Company supplies autonomous robotic cleaning equipment for commercial applications.

Sale of goods – Distributors

Software services rendered

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2 Summary of significant accounting policies (cont’d)

Significant judgements

Principal vs agent consideration

The Company’s agent revenue streams include:

Robot sales commission

Employee benefits

Employee benefits are recognized as an expense, unless the cost qualifies to be capitalized as an asset.

	i)	Defined contribution plans

		Defined contribution plans are post-employment benefit plans under which the Company pays fixed contributions into separate entities such as the Central Provident Fund on a mandatory, contractual or voluntary basis. The Company has no further payment obligations once the contributions have been paid.

	ii)	Short-term compensated absences

		Employee entitlements to annual leave are recognized when they accrue to employees. A provision is made for the estimated liability for annual leave as a result of services rendered by employees up to the balance sheet date.

	iii)	Key management personnel

		Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the entity. Directors are considered key management personnel.

Related parties

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2 Summary of significant accounting policies (cont’d)

Income taxes

Earnings or Loss per share

Credit risk

Assets that potentially subject the Company to a significant concentration of credit risk primarily consist of cash, accounts receivable and other current assets.

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

2 Summary of significant accounting policies (cont’d)

Interest rate risk

Recent Accounting Pronouncements

SIMPPLE LTD. AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Pay vs Performance Disclosure	12 Months Ended
Pay vs Performance Disclosure	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 SGD ($)
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (3,254,679)	$ (4,185,192)	$ (3,932,965)	$ (7,570,873)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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+ Details

Consolidated Statements of Cash Flows	12 Months Ended
Consolidated Statements of Cash Flows	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 SGD ($)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ (3,254,679)	$ (4,185,192)	$ (3,932,965)	$ (7,570,873)
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	606,204	779,517	693,805	543,212
Deposit written off	48,231	62,020
Provision of credit loss allowance	100,721	129,517		56,005
Loss on derecognising right-of-use asset	2,603	3,347
Change in operating assets and liabilities
Account receivables	(355,714)	(457,412)	3,714,850	(3,492,530)
Contract asset	22,023	28,320	28,320	(78,603)
Deposits, prepaid expenses and other current assets	1,094,585	1,407,527	(1,624,508)	1,440,391
Inventory	(18,200)	(23,404)	73,976	166,006
Account payables	(380,660)	(489,491)	403,508	179,360
Accruals and other payables	583,803	750,712	(316,332)	(163,588)
Income tax payable			(239,930)	(76,526)
Contract liabilities	145,439	187,020	44,192	1,452,346
Net cash used in operating activities	(1,405,644)	(1,807,519)	(1,155,084)	(7,544,800)
CASH FLOWS FROM INVESTING ACTIVITIES:
Placement of restricted cash	(777,665)	(1,000,000)
Purchase of property and equipment	(436,829)	(561,719)	(15,901)	(21,265)
Additions to intangible assets	(1,123,164)	(1,444,276)	(1,397,077)	(892,109)
Net cash used in investing activities	(2,337,658)	(3,005,995)	(1,412,978)	(913,374)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from bank loan	583,249	750,000		38,500
Repayment of bank loans	(404,962)	(520,740)	(754,885)	(1,225,129)
Proceeds from short-term borrowings	4,026,752	5,178,001
Repayment of short-term borrowings	(2,494,752)	(3,208,001)
Proceeds from other payables to related parties	1,069,547	1,375,330
Repayment of other payables to related parties	(894,315)	(1,150,000)	(89,130)	(369,688)
Proceeds from issuance of shares	4,074,649	5,239,591	2,793,695	10,795,690
Principal payment of lease liabilities	(125,213)	(161,012)	(93,000)	(127,563)
Net cash provided by financial activities	5,834,955	7,503,169	1,856,680	9,111,810
Net change in cash and cash equivalents	2,091,653	2,689,655	(711,382)	653,636
Foreign currency translation	(52,673)	(67,732)	38,748	(1,200)
Cash and cash equivalents as of beginning of the year	400,361	514,825	1,187,459	535,023
Cash and cash equivalents as of end of the year	2,439,341	3,136,748	514,825	1,187,459
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash (received)/paid for income tax			(128,612)	23,086
Cash paid for interest	$ 391,439	$ 503,352	$ 34,846	$ 183,046

Schedule of disaggregated by the timing of revenue recognition (Details) - SGD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Transferred at Point in Time [Member]
Segment Reporting Information [Line Items]
Point in time	$ 4,294,931	$ 2,032,084	$ 3,553,341
Transferred over Time [Member]
Segment Reporting Information [Line Items]
Over time	1,613,050	1,741,240	1,133,584
Robots [Member] \| Transferred at Point in Time [Member]
Segment Reporting Information [Line Items]
Point in time	3,684,257	1,031,350	3,385,605
Robots [Member] \| Transferred over Time [Member]
Segment Reporting Information [Line Items]
Over time	743,112	504,433	248,135
Facilities Management Software [Member] \| Transferred at Point in Time [Member]
Segment Reporting Information [Line Items]
Point in time	610,674	1,000,734	167,736
Facilities Management Software [Member] \| Transferred over Time [Member]
Segment Reporting Information [Line Items]
Over time	$ 869,938	$ 1,236,807	$ 885,449

Consolidated Balance Sheets (Parenthetical) - $ / shares

Dec. 31, 2025

Dec. 31, 2024

^[1]

Statement of Financial Position [Abstract]

Common stock, par value

$ 0.0008

Common stock, shares authorized

4,000,000,000

Common stock, shares outstanding

5,786,184

3,539,790

Common stock, shares issued

5,786,184

3,539,790

[1]	Shares and per share data as of December 31, 2024 are presented on a retroactive basis to give effect to the reverse stock split.

Subsequent events

12 Months Ended

Dec. 31, 2025

Subsequent Events [Abstract]

Subsequent events

19 Subsequent events

The Company has assessed all subsequent events through April 8, 2026 which is the date that these consolidated financial statements are issued and other than the following, there are no further material subsequent events that require disclosure in these consolidated financial statement except for the following:-

(i)

The Company divested its loss-making subsidiary in Australia on February 6, 2026.

	(ii)	The Company successfully executed a fund-raising exercise on March 31, 2026. The proceeds are intended to support the Company’s working capital requirements and ongoing operations.

	iii)	On April 1, 2026, approved by the Board of Directors and the Nominating and Corporate Governance Committee of SIMPPLE LTD. (the “Company”), Mr. Ho Hin Yip was appointed as the independent director, as well as the chairperson of the Nominating and Corporate Governance Committee, a member of the Audit Committee and Compensation Committee of the Company, effective from April 1, 2026.

	(iv)	The Company has received a letter of demand dated 1 April 2026 from a prospective third party purchaser under Share Purchase Agreements entered into on 25 September 2025, including unasserted claims for specific performance and damages. As at the date of these financial statements, no legal proceedings have been commenced against the Company in respect of this matter. The Company has obtained legal advice and, based on that advice, management is of the view that the likelihood of any outflow of economic resources arising from this matter is remote. Accordingly, no provision has been recognised in the financial statements.

Other income

12 Months Ended

Dec. 31, 2025

Other Income

Other income

17 Other income

Schedule of other income

	2023			2024		2025		2025
	For years ended December 31,
	2023			2024		2025		2025
	S$			S$		S$		US$

Government grant		80,310			132,509		11,113		8,642
Miscellaneous revenue		181,106			27,769		41,420		32,211
Exchange (loss)		(48,492	)		-		-		-
Unrealized gain		25,117			-		-		-
Others		27,167			16,262		2,506		1,949
Other income		265,208			176,540		55,039		42,802

Accruals and other current liabilities

12 Months Ended

Dec. 31, 2025

Accruals And Other Current Liabilities

Accruals and other current liabilities

9 Accruals and other current liabilities

	2024		2025		2025
	As of December 31,
	2024		2025		2025
	S$		S$		US$

Other accruals		426,694		298,430		232,079
Other payables		-		864,431		672,238
GST payables		22,125		58,186		45,250
Interest payable		21,516		-		-
		470,335		1,221,047		949,567

Contingent liability

12 Months Ended

Dec. 31, 2025

Commitments and Contingencies Disclosure [Abstract]

Contingent liability

18 Contingent liability

(i)

Performance guarantee

The Company has issued performance guarantees to certain customers in connection with contracts for the provision of goods and services. These guarantees provide assurance to the customers that the Company will fulfil its contractual obligations in accordance with the terms of the contracts.

As at the reporting date, the aggregate amount of performance guarantees issued by the Company amounted to S$37,796 (US$29,393).

(ii)

Rental deposit

The Company has provided a guarantee to the landlord in respect of the lease of its office premises. Under the terms of the lease agreement, the Company may be required to compensate the landlord for any outstanding rental payments or damages arising from non-performance of the lease obligations.

As at the reporting date, the aggregate amount of performance guarantees issued by the Company amounted to S$72,000 (US$55,992).

Consolidated Statements of Change in Shareholders' Equity

Common Stock [Member]

USD ($)

Common Stock [Member]

SGD ($)

Additional Paid-in Capital [Member]

USD ($)

Additional Paid-in Capital [Member]

SGD ($)

Retained Earnings [Member]

USD ($)

Retained Earnings [Member]

SGD ($)

AOCI Attributable to Parent [Member]

USD ($)

AOCI Attributable to Parent [Member]

SGD ($)

USD ($)

SGD ($)

Balance at Dec. 31, 2022

^[1]

$ 2,060

$ 3,447,940

$ (3,126,959)

$ 323,041

Balance, shares at Dec. 31, 2022 | shares

^[1]

1,807,958

Capital contribution by shareholders

10,795,690

Capital contribution by shareholders, shares | shares

220,288

Net income (loss)

(7,570,873)

Foreign currency translation adjustment

(1,200)

Balance at Dec. 31, 2023

^[1]

$ 2,060

14,243,630

(10,697,832)

(1,200)

3,546,658

Balance, shares at Dec. 31, 2023 | shares

^[1]

2,028,246

Capital contribution by shareholders

2,793,695

Capital contribution by shareholders, shares | shares

1,511,544

Net income (loss)

(3,932,965)

Foreign currency translation adjustment

38,748

Balance at Dec. 31, 2024

^[1]

$ 2,060

17,037,325

(14,630,797)

37,548

2,446,136

Balance, shares at Dec. 31, 2024 | shares

^[1]

3,539,790

Capital contribution by shareholders

5,239,591

Capital contribution by shareholders, shares | shares

2,246,394

Net income (loss)

(4,185,192)

$ (3,254,679)

(4,185,192)

Foreign currency translation adjustment

(67,732)

(52,673)

(67,732)

Balance at Dec. 31, 2025

$ 1,602

$ 2,060

$ 17,323,988

$ 22,276,916

$ (14,632,545)

$ (18,815,989)

$ (23,473)

$ (30,184)

$ 2,669,572

$ 3,432,803

Balance, shares at Dec. 31, 2025 | shares

5,786,184

[1]	Shares and per share data are presented on a retroactive basis to give effect to the reverse stock split.

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

Contingent liability (Details Narrative) - Dec. 31, 2025	USD ($)	SGD ($)
Performance Guarantee [Member]
Loss Contingencies [Line Items]
Performance guarantee	$ 29,393	$ 37,796
Rental Deposit [Member]
Loss Contingencies [Line Items]
Rental deposit	$ 55,992	$ 72,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 275
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+ Details

Deposits, prepaid expenses and other current assets (Tables)

12 Months Ended

Dec. 31, 2025

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of deposits, prepaid expenses and other assets

	2024		2025		2025
	As of December 31,
	2024		2025		2025
	S$		S$		US$
Current
Advances to suppliers		448,384		141,417		109,975
Deposits		66,921		21,966		17,082
GST receivables		23,026		19,305		15,014
Prepaid expenses		632,127		564,679		439,131
Other receivables		642,181		3,745		2,912
		1,812,639		751,112		584,114
Non-current
Prepaid expenses		408,020		-		-
		2,220,659		751,112		584,114

Schedule of Information by segments (Details)	12 Months Ended
Schedule of Information by segments (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2023 SGD ($)
Segment Reporting Information [Line Items]
Revenue	$ 4,594,433	$ 5,907,981	$ 3,773,324	$ 4,686,925
Cost of revenues	(2,315,745)	(2,977,816)	(1,511,927)	(2,244,486)
Gross profit	2,278,688	2,930,165	2,261,397	2,442,439
Operating expenses:
General and administrative expenses	(5,166,145)	(6,643,146)	(6,683,728)	(4,987,498)
IPO related expenses				(5,003,802)
Total operating expenses	(5,166,145)	(6,643,146)	(6,683,728)	(9,991,300)
Loss from operations	(2,887,457)	(3,712,981)	(4,422,331)	(7,548,861)
Other income (loss), net:
Other income	42,802	55,039	176,540	265,208
Interest expense	(391,439)	(503,352)	(34,846)	(183,046)
Other expense		(23,898)	(20,870)	(81,088)
Total other income (expense), net	(367,222)	(472,211)	120,824	1,074
Loss before tax expense	(3,254,679)	(4,185,192)	(4,301,507)	(7,547,787)
Income tax expense			368,542	(23,086)
Net loss	$ (3,254,679)	(4,185,192)	(3,932,965)	(7,570,873)
Robots [Member]
Segment Reporting Information [Line Items]
Revenue		4,427,369	1,535,783	3,633,740
Cost of revenues		(2,633,026)	(768,545)	(1,985,601)
Gross profit		1,794,343	767,238	1,648,139
Operating expenses:
General and administrative expenses		(1,347,704)	(869,078)	(91,391)
IPO related expenses
Total operating expenses		(1,347,704)	(869,078)	(91,391)
Loss from operations		446,639	(101,840)	1,556,748
Other income (loss), net:
Other income			22,500	94,514
Interest expense			(662)	(14,070)
Other expense		60,389	(7,218)
Total other income (expense), net		60,389	14,620	80,444
Loss before tax expense		507,028	(87,220)	1,637,192
Income tax expense			345,455
Net loss		507,028	258,235	1,637,192
Software Services Rendered [Member]
Segment Reporting Information [Line Items]
Revenue		1,480,612	2,237,541	1,053,185
Cost of revenues		(344,790)	(743,382)	(258,885)
Gross profit		1,135,822	1,494,159	794,300
Operating expenses:
General and administrative expenses		(3,702,047)	(4,360,352)	(4,369,709)
IPO related expenses
Total operating expenses		(3,702,047)	(4,360,352)	(4,369,709)
Loss from operations		(2,566,225)	(2,866,193)	(3,575,409)
Other income (loss), net:
Other income		55,039	153,109	163,606
Interest expense		(503,963)	(33,573)	(168,976)
Other expense		(47,432)	(13,621)	(18,678)
Total other income (expense), net		(496,356)	105,915	(24,048)
Loss before tax expense		(3,062,581)	(2,760,278)	(3,599,457)
Income tax expense			11,025	(11,024)
Net loss		(3,062,581)	(2,749,253)	(3,610,481)
Others [Member]
Segment Reporting Information [Line Items]
Revenue
Cost of revenues
Gross profit
Operating expenses:
General and administrative expenses		(1,593,395)	(1,454,298)	(526,398)
IPO related expenses				(5,003,802)
Total operating expenses		(1,593,395)	(1,454,298)	(5,530,200)
Loss from operations		(1,593,395)	(1,454,298)	(5,530,200)
Other income (loss), net:
Other income			931	7,088
Interest expense		611	(611)
Other expense		(36,855)	(31)	(62,410)
Total other income (expense), net		(36,244)	289	(55,322)
Loss before tax expense		(1,629,639)	(1,454,009)	(5,585,522)
Income tax expense			12,062	(12,062)
Net loss		$ (1,629,639)	$ (1,441,947)	$ (5,597,584)

Schedule of plant and equipment (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)
Property, Plant and Equipment [Line Items]
Gross book value	$ 816,287	$ 1,049,664	$ 488,777
Less: accumulated depreciation	(409,234)	(526,234)	(481,760)
Net book value	407,053	523,430	7,017
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Gross book value	17,494	22,496	22,496
Machinery [Member]
Property, Plant and Equipment [Line Items]
Gross book value	110,754	142,419	142,419
Office Equipment & Computers [Member]
Property, Plant and Equipment [Line Items]
Gross book value	222,849	286,561	274,456
Renovation [Member]
Property, Plant and Equipment [Line Items]
Gross book value	$ 465,190	$ 598,188	$ 49,406

Schedule of short-term bank loan (Details)	12 Months Ended
Schedule of short-term bank loan (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2024 SGD ($)
Debt Instrument [Line Items]
Carrying amount	$ 583,249	$ 381,159	$ 750,000	$ 520,740
Secured Fixed Rate Bank Loans [Member]
Debt Instrument [Line Items]
Currency	SGD	SGD
Period	2025 - 2026	2020 - 2025
Interest rate		1.75%
Individual guarantee		Guarantee from Poo Kow Peok, Poo Chen Boon and Poo Chong Hee
Personal guarantee		Corporate guarantee from Campaign Complete Solutions Pte Ltd and WIS Holdings Pte Ltd
Carrying amount	$ 583,249	$ 381,159	$ 750,000	$ 520,740
Secured Fixed Rate Bank Loans [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Interest rate		2.75%
Secured Fixed Rate Bank Loans [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Interest rate		6.75%

Shareholders’ Equity

12 Months Ended

Dec. 31, 2025

Equity [Abstract]

Shareholders’ Equity

12 Shareholders’ Equity

The Company was incorporated under the laws of the Cayman Islands on 24 August 2022. The authorized share capital of the Company was US$3,200,000 divided into 4,000,000,000 shares comprising of 4,000,000,000 ordinary shares, par value US$0.0008 per share based on amended and restated memorandum and articles of association dated October 14, 2025.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8A
-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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+ Details