$BLIV
BeLive Holdings
CIK:0001982448|SEC Filings
Consolidated Statements of Profit or Loss and Other Comprehensive Income |
12 Months Ended | ||
|---|---|---|---|
|
Dec. 31, 2025
SGD ($)
$ / shares
|
Dec. 31, 2024
SGD ($)
$ / shares
|
Dec. 31, 2023
SGD ($)
$ / shares
|
|
| Profit or loss [abstract] | |||
| Revenue | $ 757,159 | $ 1,849,509 | $ 3,090,361 |
| Cost of sales | (765,619) | (886,730) | (1,391,923) |
| Gross (loss)/profit | (8,460) | 962,779 | 1,698,438 |
| Other income | 132,808 | 65,351 | 255,292 |
| Less: Expenses | |||
| - Marketing | (169,102) | (243,899) | (327,782) |
| - Administrative expenses | (6,582,895) | (6,279,777) | (3,457,587) |
| - Provision for expected credit loss (“ECL”) | (5,166) | (26,049) | |
| - Bad debt written off | (9,068) | (227,067) | |
| - Finance cost | (14,116) | (3,150) | (9,414) |
| Loss before tax | (6,646,931) | (5,507,764) | (2,094,169) |
| Income tax expenses | (48,650) | ||
| Loss for the year | (6,695,581) | (5,507,764) | (2,094,169) |
| Items that may be reclassified subsequently to profit or loss: | |||
| - Exchange differences on translation of foreign operations | 8,966 | 6,693 | (1,663) |
| Total comprehensive loss for the year | $ (6,686,615) | $ (5,501,071) | $ (2,095,832) |
| Loss per share for the loss attributable to owners of the Company (in dollar) | |||
| Basic | $ / shares | $ (0.66) | $ (0.69) | $ (0.31) |
| Diluted | $ / shares | $ (0.66) | $ (0.69) | $ (0.31) |
Consolidated Statements of Financial Position |
Dec. 31, 2025
SGD ($)
|
Dec. 31, 2024
SGD ($)
|
|---|---|---|
| Non-current assets | ||
| Plant and equipment, net | $ 68,343 | $ 6,044 |
| Intangible assets, net | 392,531 | 624,240 |
| Total non-current assets | 460,874 | 630,284 |
| Current assets | ||
| Trade and other receivables, net | 264,909 | 127,047 |
| Contract assets | 2,286 | 10,642 |
| Cash and cash equivalents | 8,577,947 | 66,184 |
| Total current assets | 8,845,142 | 203,873 |
| Total assets | 9,306,016 | 834,157 |
| Non-current liability | ||
| Lease liabilities | 22,806 | |
| Current liabilities | ||
| Trade and other payables | 474,949 | 626,008 |
| Income tax payable | 20,800 | |
| Loan from a shareholder | 337,566 | |
| Lease liabilities | 20,353 | 6,500 |
| Total current liabilities | 516,102 | 970,074 |
| Total liabilities | 538,908 | 970,074 |
| EQUITY | ||
| Share capital | 7,233 | 5,462 |
| Accumulated losses | (34,248,446) | (27,552,865) |
| Reserves | 43,008,321 | 27,411,486 |
| Total equity | 8,767,108 | (135,917) |
| Total equity and liabilities | $ 9,306,016 | $ 834,157 |