Company: SPPL
Filing Date: 2025-04-08
Form Type: 20-F
Source: 0001641172-25-003217
Chunk: 139

Company: SIMPPLE LTD.
Filing Date: 2025-04-08
Form: 20-F
Item: Item 18
Chunk 139
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                             2022                                           2023                                 2024               
                             S$                                             S$                                   US$                
  Management fees                                              87,972                        -      -                      -        
 ────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Government grant                                             293,519                  80,310      132,509                96,991   
  Miscellaneous revenue                                        -                       181,106      27,769                 20,326   
  Exchange loss                                                -                      ( 48,492      -                      -        
  Unrealized gain                                              -                        25,117      -                      -        
  Others                                                       59,850                   27,167      16,262                 11,903   
  Other income                                                 441,341                 265,208      176,540                129,220  

17Prior year reclassification

Certain
line items have been amended to the face of Consolidated Statement of Changes in Shareholder’s Equity as a result of the share
application monies of S$ 400,000

Schedule
of schedule of reclassified as liabilities

                                                                 Previously reported                          Prior year reclassification                     After reclassification  
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
                                                                 Share application monies                                                                                             
                                                                 Previously reported                          Prior year reclassification                     After reclassification  
                                                                 S$                                           S$                                              S$                      
  Consolidated Statement of Changes in Shareholder’s Equity                                                                                                                           
  Balance as of January 1, 2022                                                                  400,000                                       ( 400,000                              
  Capital contribution by shareholders                                                         ( 400,000                                         400,000                              

Certain line items have been reclassified on the
face of Consolidated Balance Sheets as a result of the misclassification of lease-to-own robots from contract assets to lease receivables,
as follows:

Schedule
of reclassified consolidated balance sheets

                                       Previously reported                  Prior year reclassification                    After reclassification              
                                       S$                                   S$                                             S$                                  
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Consolidated Balance Sheets                                                                                                                                  
  Contract assets                                               78,603                                       ( 78,603                                  -       
  Lease receivables – current                                   -                                              28,320                                  28,320  
  Lease receivables