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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b>UNITED
STATES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b>SECURITIES
AND EXCHANGE COMMISSION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 12pt"><b>Washington,
D.C. 20549</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b>FORM
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Mark
One)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_edei--DocumentRegistrationStatement_c20230101__20231231_zu1Ho9sAtJT1"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt:booleanfalse" id="Fact000016" name="dei:DocumentRegistrationStatement">&#9744;</ix:nonNumeric></span>
<b>REGISTRATION STATEMENT PURSUANT TO SECTION 12(B) OR 12(G) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>OR</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_edei--DocumentAnnualReport_c20230101__20231231_z2WWlsRqllwh"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt:booleantrue" id="Fact000017" name="dei:DocumentAnnualReport">&#9746;</ix:nonNumeric></span>
<b>ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>OR</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<b>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>OR</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<b>SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For
the transition period from &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; to </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Commission
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90C_edei--EntityIncorporationStateCountryCode_c20230101__20231231_zN00YPvbLgpg"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt-sec:edgarprovcountryen" id="Fact000025" name="dei:EntityIncorporationStateCountryCode">Cayman
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Jurisdiction
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90C_edei--EntityAddressAddressLine1_c20230101__20231231_z3a3YvSRgObh"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000026" name="dei:EntityAddressAddressLine1">11
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90C_edei--ContactPersonnelName_c20230101__20231231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zyiZQY6ANcAj"><ix:nonNumeric contextRef="From2023-01-012023-12-31_dei_BusinessContactMember" id="Fact000031" name="dei:ContactPersonnelName">Rhonda
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ir@ohmyhome.com</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_904_edei--EntityAddressAddressLine1_c20230101__20231231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_z4w8i2G4Hzw4"><ix:nonNumeric contextRef="From2023-01-012023-12-31_dei_BusinessContactMember" id="Fact000034" name="dei:EntityAddressAddressLine1">11
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_909_edei--EntityAddressAddressLine2_c20230101__20231231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zcgdQLEedWE6"><ix:nonNumeric contextRef="From2023-01-012023-12-31_dei_BusinessContactMember" id="Fact000035" name="dei:EntityAddressAddressLine2">Block
B, #04-16/21</ix:nonNumeric></span>, <span id="xdx_908_edei--EntityAddressCityOrTown_c20230101__20231231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zeY9eJoOdvf3"><ix:nonNumeric contextRef="From2023-01-012023-12-31_dei_BusinessContactMember" id="Fact000036" name="dei:EntityAddressCityOrTown">Jackson Square</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_903_edei--EntityAddressCountry_c20230101__20231231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zWCafx5slaR9"><ix:nonNumeric contextRef="From2023-01-012023-12-31_dei_BusinessContactMember" format="ixt-sec:countrynameen" id="Fact000037" name="dei:EntityAddressCountry">Singapore</ix:nonNumeric></span>
<span id="xdx_902_edei--EntityAddressPostalZipCode_c20230101__20231231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zpZ3uvuQTmYa"><ix:nonNumeric contextRef="From2023-01-012023-12-31_dei_BusinessContactMember" id="Fact000038" name="dei:EntityAddressPostalZipCode">319579</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Name,
Telephone, E-mail and/or Facsimile number and Address of Company Contact Person)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
registered or to be registered pursuant to Section 12(b) of the Act:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 38%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Title
    of each class</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Trading
    Symbol(s)</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    of each exchange on which registered</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: #CCEEFF">
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shares, par value $0.001</ix:nonNumeric></span> </span>per share</p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    Capital Market</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
registered or to be registered pursuant to Section 12(g) of the Act: <b>None</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
for which there is a reporting obligation pursuant to Section 15(d) of the Act: <b>None</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
the number of outstanding shares of each of the issuer&#8217;s classes of capital or common stock as of the close of the period covered
by the annual report: <span id="xdx_90C_edei--EntityCommonStockSharesOutstanding_iI_c20231231_zGJTE10PuF9a"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2023-12-31" id="Fact000042" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">22,785,110</ix:nonFraction></span> ordinary shares issued and outstanding as of December 31, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;
Yes &#9746; <span id="xdx_903_edei--EntityWellKnownSeasonedIssuer_c20230101__20231231_zaqYIvKvv7Tj"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000043" name="dei:EntityWellKnownSeasonedIssuer">No</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section
13 or 15(d) of the Securities Exchange Act of 1934.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;
Yes &#9746; <span id="xdx_907_edei--EntityVoluntaryFilers_c20230101__20231231_zMJCoXZJgqOa"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000044" name="dei:EntityVoluntaryFilers">No</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;
<span id="xdx_90A_edei--EntityCurrentReportingStatus_c20230101__20231231_z1HyV3K2Qnsh"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000045" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric></span> &#9744; No</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data
File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (&#167;232.405 of this chapter) during the preceding
12 months (or for such shorter period that the registrant was required to submit and post such files).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;
<span id="xdx_909_edei--EntityInteractiveDataCurrent_c20230101__20231231_z1eMcUI0oR3i"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000046" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric></span> &#9744; No</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerging growth
company. See definition of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; and &#8220;emerging growth company&#8221;
in Rule 12b-2 of the Exchange Act.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 32%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large
    accelerated filer &#9744;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 32%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated
    filer &#9744;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 32%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_edei--EntityFilerCategory_c20230101__20231231_z6hogoEYQSpf"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt-sec:entityfilercategoryen" id="Fact000047" name="dei:EntityFilerCategory">Non-accelerated
    filer</ix:nonNumeric></span> &#9746;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging
    growth company <span id="xdx_901_edei--EntityEmergingGrowthCompany_c20230101__20231231_zrJuPkJvoOY3"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt:booleantrue" id="Fact000048" name="dei:EntityEmergingGrowthCompany">&#9746;</ix:nonNumeric></span></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards&#8224; provided
pursuant to Section 13(a) of the Exchange Act.&#160;<span id="xdx_906_edei--EntityExTransitionPeriod_c20230101__20231231_zkh61LkLnNWk"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt:booleanfalse" id="Fact000049" name="dei:EntityExTransitionPeriod">&#9744;</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant has filed a report on and attestation to its management&#8217;s assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered
public accounting firm that prepared or issued its audit report.&#160;<span id="xdx_903_edei--IcfrAuditorAttestationFlag_c20230101__20231231_ziWQZ7kwu5ba"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt:booleanfalse" id="Fact000050" name="dei:IcfrAuditorAttestationFlag">&#9744;</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements.&#160;<span id="xdx_90A_edei--DocumentFinStmtErrorCorrectionFlag_c20230101__20231231_zbqAZvzeSyh4"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt:booleanfalse" id="Fact000051" name="dei:DocumentFinStmtErrorCorrectionFlag">&#9744;</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate by check mark whether
any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the
registrant&#8217;s executive officers during the relevant recovery period pursuant to &#167;240.10D-1(b).&#160;&#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 32%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_edei--DocumentAccountingStandard_c20230101__20231231_zq63CSrw7qY1"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000052" name="dei:DocumentAccountingStandard">U.S. GAAP</ix:nonNumeric></span> &#9746;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 32%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">International
    Financial Reporting Standards as issued</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 32%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
    &#9744;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">by
    the International Accounting Standards Board &#9744;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
&#8220;Other&#8221; has been checked in response to the previous question, indicate by check mark which financial statement item the
registrant has elected to follow.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;
Item 17 &#9744; Item 18</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Securities
Exchange Act of 1934).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;
Yes &#9746; <span id="xdx_90B_edei--EntityShellCompany_c20230101__20231231_zcllxtg62noh"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt:booleanfalse" id="Fact000053" name="dei:EntityShellCompany">No</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(APPLICABLE
ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVE YEARS)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities
Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;
Yes &#9744; No</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Table
of Contents</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Page</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#Z_001"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>PART I</b></span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    1.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#Z_002"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Identity of Directors, Senior Management and Advisers</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    2.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#Z_003"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Offer Statistics and Expected Timetable</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">5</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    3.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#Z_004"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Key Information</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">5</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    4.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#Z_005"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Information on the Company</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">32</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    4A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: small-caps 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><a href="#Z_006">Unresolved Staff Comments</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">56</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    5.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#Z_007"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Operating and Financial Review and Prospects</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">56</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    6.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#AR_001"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Directors, Senior Management and Employees</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">80</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    7.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_001"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Major Shareholders and Related Party Transactions</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">91</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    8.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_002"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Financial Information</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">93</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    9.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_003"><span style="font: small-caps 10pt Times New Roman, Times, Serif">The Offer and Listing</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">94</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    10.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_004"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Additional Information</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">94</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    11.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_005"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Quantitative and Qualitative Disclosures About Market Risk</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">110</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    12.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_006"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Description of Securities Other than Equity Securities</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">110</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 0pt"><a href="#A_007"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>PART II</b></span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    13.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_008"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Defaults, Dividend Arrearages and Delinquencies</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">111</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    14.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_009"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Material Modifications to the Rights of Security Holders and Use of Proceeds</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">111</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    15.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_010"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Controls and Procedures</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">111</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    16A.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_011"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Audit Committee Financial Expert</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">112</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    16B.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_012"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Code of Ethics</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">112</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    16C.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_013"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Principal Accountant Fees and Services</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">112</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    16D.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_014"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Exemptions from the Listing Standards for Audit Committees</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">112</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    16E.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_015"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Purchases of Equity Securities by the Issuer and Affiliated Purchasers</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">112</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    16F.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_016"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Change in Registrant&#8217;s Certifying Accountant</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">112</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    16G.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_017"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Corporate Governance</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">113</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    16H.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_018"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Mine Safety Disclosure</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">113</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    16I.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_019"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">113</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    16J.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_020"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Insider Trading Policies</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">113</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: small-caps 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt">Item
    16K.</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: small-caps 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#olt_001">cybersecurity</a></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">113</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 0pt"><a href="#A_021"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>PART III</b></span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    17.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_022"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Financial Statements</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">114</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    18.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_023"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Financial Statements</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">114</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-left: 9pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Item
    19.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><a href="#A_024"><span style="font: small-caps 10pt Times New Roman, Times, Serif">Exhibits</span></a></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">114</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><b>INTRODUCTION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except
where the context otherwise requires and for purposes of this annual report only the term:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">&#8220;Amended
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;Ordinary
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    Ltd., Wang Yu Huei, K3 Ventures Pte. Ltd., Lee Kwi Thai, GEC Tech Ltd., Chew Kwee San, Fong Cheng Kee, Swettenham Blue Pte. Ltd.
    and Tsai Chun-Chia (all of whom are Independent Third Parties except Anthony Craig Bolger, Lee Kwi Thai and Vienna Management Ltd.)
    holding 284,806; 58,693; 344,593; 591,395; 230,215; 1,785,941; 460,429; 118,662; 122,307; 1,227,446; 292,280; 301,120; 625,024 and
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;RM&#8221;
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;SCAL&#8221;
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;SEC&#8221;
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#9679;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#8220;Simply&#8221; or &#8220;Simply (Singapore)&#8221;
refers to Simply Sakal Pte. Ltd., a company incorporated in Singapore and a wholly-owned subsidiary of our Company. With effect from
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;Super
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
Limited is a holding company with operations conducted in Singapore and Malaysia through its operating subsidiaries in Singapore and
Malaysia, using Singapore dollars and Malaysian Ringgit. Our reporting currency is in Singapore dollars. This annual report also
contains translations of certain foreign currency amounts into U.S. dollars for the convenience of the reader. Unless otherwise
stated, all translations of Singapore dollars into U.S. dollars were made at S$1.3193 to US$1.00 for the financial year ended
December 31, 2023 amounts, S$1.3404 to US$1.00 for the financial year ended December 31, 2022 amounts, S$1.352 to US$1.00 for the
financial year ended December 31, 2021 amounts, S$1.3800 to US$1.00 for the financial year ended December 31, 2020 amounts, in
accordance with our internal exchange rate. We make no representation that the Singapore dollar or U.S. dollar amounts referred to
in this annual report could have been or could be converted into U.S. dollars or Singapore dollars, as the case may be, at any
particular rate or at all.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
obtained the industry and market data used in this annual report or any document incorporated by reference from industry publications,
research, surveys and studies conducted by third parties and our own internal estimates based on our management&#8217;s knowledge and
experience in the markets in which we operate. We did not, directly or indirectly, sponsor or participate in the publication of such
materials, and these materials are not incorporated in this annual report other than to the extent specifically cited in this annual
report. We have sought to provide current information in this annual report and believe that the statistics provided in this annual report
remain up-to-date and reliable, and these materials are not incorporated in this annual report other than to the extent specifically
cited in this annual report.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>DISCLOSURE
REGARDING FORWARD-LOOKING STATEMENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
annual report contains forward-looking statements that reflect our current expectations and views of future events, all of which are
subject to risks and uncertainties. Forward-looking statements give our current expectations or forecasts of future events. You can identify
these statements by the fact that they do not relate strictly to historical or current facts. You can find many (but not all) of these
statements by the use of words such as &#8220;approximates,&#8221; &#8220;believes,&#8221; &#8220;hopes,&#8221; &#8220;expects,&#8221;
&#8220;anticipates,&#8221; &#8220;estimates,&#8221; &#8220;projects,&#8221; &#8220;intends,&#8221; &#8220;plans,&#8221; &#8220;will,&#8221;
&#8220;would,&#8221; &#8220;should,&#8221; &#8220;could,&#8221; &#8220;may&#8221; or other similar expressions in this annual report.
These statements are likely to address our growth strategy, financial results and product and development programs. You must carefully
consider any such statements and should understand that many factors could cause actual results to differ from our forward-looking statements.
These factors may include inaccurate assumptions and a broad variety of other risks and uncertainties, including some that are known
and some that are not. No forward-looking statement can be guaranteed and actual future results may vary materially. Factors that could
cause actual results to differ from those discussed in the forward-looking statements include, but are not limited to:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
base our forward-looking statements on our management&#8217;s beliefs and assumptions based on information available to our management
at the time the statements are made. We caution you that actual outcomes and results may, and are likely to, differ materially from what
is expressed, implied or forecast by our forward-looking statements. Accordingly, you should be careful about relying on any forward-looking
statements. Except as required under the federal securities laws, we do not have any intention or obligation to update publicly any forward-looking
statements after the distribution of this annual report, whether as a result of new information, future events, changes in assumptions,
or otherwise.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="Z_001"></span><b>PART
I</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><span id="Z_002"></span><b>Item
1. Identity of Directors, Senior Management and Advisers</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable for annual reports on Form 20-F.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span id="Z_003"></span><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b>Item
2. Offer Statistics and Expected Timetable</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable for annual reports on Form 20-F.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span id="Z_004"></span><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b>Item
3. Key Information</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.A.
Reserved</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.B.
Capitalization and Indebtedness</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable for annual reports on Form 20-F.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.C.
Reasons for the Offer and Use of Proceeds</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable for annual reports on Form 20-F.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3.D.
Risk Factors</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risk
Factor Summary</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">You
should carefully consider all of the information in this annual report before making an investment in our Ordinary Shares. Below please
find a summary of the principal risks and uncertainties we face, organized under relevant headings. Our business is subject to a number
of risks, including risks that may prevent us from achieving our business objectives or may adversely affect our business, financial
condition, results of operations, cash flows, and prospects. These risks are discussed more fully below and include, but are not limited
to, risks related to:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Risks
Relating to Our Business and Industry</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are dependent on our Super Agents, in-house employees and our third party business partners on our platform to provide quality services
to customers (at page 7)<b>.</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may be unable to maintain our relationships with our existing third party business partners and/or develop relationships with new third
party partners (at page 8).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    may be unable to generate profit in the future or at all (at page 9).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our business model and
    growth strategy depend on our ability to attract home buyers and home sellers to our online platform in a cost-effective manner (at
    page 10).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We rely heavily on Internet
    search engines and mobile application stores to direct traffic to our website and our mobile application, respectively (at page 11).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The proper functioning
    and reliability of our online platform is essential to our business (at page 11).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We depend on the reliable
    performance of third party networks and mobile infrastructure (at page 12).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We incur costs and are
    subject to certain challenges which our competitors with different business models do not face (at page 12).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We may be unable to successfully
    renew our estate agent license (at page 13).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our business is dependent
    on the availability of mortgage financing (at page 14).</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business generates and processes a large amount of consumer data, and the improper use, collection or disclosure of such data could subject
us to significant reputational, financial, legal and operational consequences (at page 14).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    may be unable to adequately protect our intellectual property and proprietary rights (at page 15).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
rely on certain technology and software licensed from third parties (at page 17).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    technology, software and systems are highly complex and may contain undetected errors or vulnerabilities. (at page 17).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are dependent on key management personnel for our future success and growth (at page 18).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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may be unable to attract, retain, effectively train, motivate, and utilize Super Agents (at page 19).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#9679;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">We rely on certain key operating metrics to evaluate the performance of our business, and real or perceived inaccuracies
in such metrics may harm our reputation and negatively affect our business (at page 21).</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#9679;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Acquisitions by our Company has potential benefits such as expanding
product and service offerings, entering new markets, and acquiring new technologies, but also carries risks such as integration, cultural,
financial, regulatory, and legal risks (at page 22).</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Risks
related to our Ordinary Shares </span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may not maintain the listing of our Ordinary Shares on the Nasdaq Capital Market which could limit investors&#8217; ability to make transactions
in our Ordinary Shares and subject us to additional trading restrictions (page 23).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
trading price of our Ordinary Shares may be volatile and there may not be an active, liquid trading market for our Ordinary Shares, which
could result in substantial losses to you (page 24).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    may experience extreme stock price volatility, including any stock-run up, unrelated to our actual or expected operating performance,
    financial condition or prospects, making it difficult for prospective investors to assess the rapidly changing value of our Ordinary
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Because
    we do not expect to pay dividends in the foreseeable future, you must rely on price appreciation of our Ordinary Shares for a return
    on your investment. You may not realize a return on your investment in our shares and you may even lose your entire investment (page
    25).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short
selling may drive down the market price of our Ordinary Shares (page 26).</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If securities or industry
    analysts do not publish or publish inaccurate or unfavorable research about our business, or if they adversely change their recommendations
    regarding our Ordinary Shares, the market price for our Ordinary Shares and trading volume could decline (page 26).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a company incorporated
    in the Cayman Islands, we are permitted to follow certain home country practices in relation to corporate governance matters in lieu
    of certain requirements under the Nasdaq Capital Market Listing Rules. These practices may afford less protection to shareholders
    than they would enjoy if we complied fully with the Nasdaq Capital Market Listing Rules (page 26).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">You may face difficulties
    in protecting your interests, and your ability to protect your rights through U.S. courts may be limited, because we are incorporated
    under Cayman Islands law (page 26).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain judgments obtained
    against us by our shareholders may not be enforceable (on page 27).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We are a foreign private
    issuer within the meaning of the Exchange Act, and as such we are exempt from certain provisions applicable to United States domestic
    public companies (on page 27).</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We may lose our foreign
    private issuer status in the future, which could result in significant additional costs and expenses to us (on page 28).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If we are classified as
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We are exposed to risks
    in respect of acts of war, terrorist attacks, epidemics, political unrest, natural disasters, adverse weather and other uncontrollable
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Risks Relating to the Jurisdictions where we operate</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any adverse changes in the political, economic, legal, regulatory taxation or social conditions in the jurisdictions
that we operate in or intend to expand our business may have a material adverse effect on our operations, financial performance and future
growth (at page 30).</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to our Business and Industry</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are dependent on our Super Agents, in-house employees and our third party business partners on our platform to provide quality services
to customers. </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
success of our business depends substantially on our ability to provide quality and satisfactory customer experience in the property
transaction services offered on our platform, which, in turn, depends on a variety of factors, including our ability to offer high standards
of service from our in-house Super Agents and relationship managers, as well as external business partners such as financial advisers,
legal service providers, contractors and professional house movers who offer their services through our platform.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
terms of our in-house staff, although we have implemented various service protocols and conduct regular trainings to ensure the
service quality of our Super Agents and relationship managers, we cannot guarantee that we will effectively manage all of our
employees to ensure consistent and satisfactory customer experience in all service settings. Our brokerage services is our core
business, which generated a revenue of S$3,731,586, S$3,072,060, S$2,817,930, representing 85.2%, 43.7%, and 56.3% of our total
revenue for the years ended December 31, 2021, 2022, and 2023 respectively. As such, we are heavily reliant on our Super Agents to
provide high standards of service to our customers looking to engage professional property agents for their property transactions.
Our Super Agents may, from time to time, fail to fully comply with our protocols and relevant laws or regulations and/or may engage
in misconduct or illegal actions, which may result in negative publicity and adversely impact our reputation and brand image. While
we have, in the past, received customer complaints in respect of the service standards of some of our Super Agents, such complaints
are relatively minor in nature and are resolved expeditiously, such as by changing the Super Agent serving the customer in question,
at no additional cost to the customer. If we are unable to continue to provide satisfactory customer experience, our customers may
choose other service providers over our platform for their intended property transactions, which could adversely and materially
impact our business, prospects, financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition to the services provided by our in-house Super Agents and employees, we also rely on a large number of third party service providers
to provide various service offerings available on our platform, such as contractors to subcontract certain renovation works, partner
banks to provide mortgage solutions, partner law firms to provide legal advice and conveyancing services, and professional movers and
other home service providers to provide moving and other housing-related services. In this regard, customers who wish to obtain such
services from our platform will typically primarily liaise and engage with us. Accordingly, any lapses in service standards by our third
party service providers will, in turn, negatively affect our relationship and reputation with the customer. While we have implemented
various safeguards to ensure high-quality service standards from such third parties, such as conducting extensive checks before selecting
any third party service providers, and conducting regular evaluations to ensure adherence to high levels of service, we cannot ensure
that the third party service providers will always comply with such standards. To the extent they are unable to provide satisfactory
services to our users and/or they engage in any inappropriate or illegal actions, which may be due to factors that are beyond our control,
we may suffer actual or reputational damage as a result and our business, prospects, financial condition and results of operations could
be adversely affected as a result.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are affected by regional and worldwide political, regulatory, social and economic conditions in the jurisdictions in which we and our
customers and suppliers operate and in the jurisdictions which we intend to expand our business in.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
and our customers and suppliers are governed by the laws, regulations and government policies in each of the various jurisdictions in
which we and our customers and suppliers operate or into which we intend to expand our business and operations. Our business and future
growth are dependent on the political, regulatory, social and economic conditions in these jurisdictions, which are beyond our control.
Any economic downturn, changes in policies, currency and interest rate fluctuations, capital controls or capital restrictions, labor
laws, changes in environmental protection laws and regulations, duties and taxation and limitations on imports and exports in these countries
may materially and adversely affect our business, financial condition, results of operations and prospects.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Generally,
we fund our purchases of heavy construction equipment via our internal resources and short and long-term financing from banks and other
financial institutions. Any disruption, uncertainty and volatility in the global credit markets may limit our ability to obtain the required
working capital and financing for our business at reasonable terms and finance costs. If all or a substantial portion of our credit facilities
are withdrawn and we are unable to secure alternative funding on acceptable commercial terms, our operations and financial position will
be adversely affected. The interest rates for most of our credit facilities are subject to review from time to time by the relevant financial
institutions. Given that we rely on these credit facilities to finance our purchase of heavy construction equipment and that interest
expenses represent a significant percentage of our expenses, any increase in the interest rates of the credit facilities extended to
us may have a material adverse impact on our profitability.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, such fluctuations and volatility in the global credit markets could limit credit lines of our current and potential customers
from banks or financial institutions. Accordingly, such customers may not commence or continue their construction projects, or may not
be able to obtain sufficient financing to purchase or rent our heavy construction equipment, or we may be required to lower our rates
in order to cater to our customers&#8217; current situation. This may have an adverse impact on our revenue and financial performance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may be unable to maintain our relationships with our existing third party business partners and/or develop relationships with new third
party partners.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
operate a one-stop-shop property platform which seeks to provide comprehensive, end-to-end property solutions for our customers through
a single integrated platform. In order to do so, we partner with various third party service providers to provide certain property-related
services, including but not limited to mortgage, legal, moving, relocation and other property-related services. To this end, we have
forged partnerships with several key players in each of the service industries across Singapore and Malaysia.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe our large and active network of business partners contributes significantly to the success of our platform. However, we cannot
guarantee that we will be able to maintain our relationships with our existing business partners on commercially acceptable terms, or
at all, after the terms of the current cooperation agreements expire, or if we are able to develop relationships with new business partners
for our current or new services, or in new jurisdictions in the future. In the event that we are unable to maintain existing relationships
or develop new relationships with such service providers, our ability to provide a one-stop-shop platform to serve all of our customers&#8217;
property-related needs may be hindered, which may, in turn, materially and adversely affect our business, prospects, financial condition
and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may be unable to generate profit in the future or at all.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
recorded a negative cash flow from operating activities
of S$1,812,064 as at December 31, 2021, and a negative cash flow from operating activities of S$3,106,317 as at
December 31, 2022, and a negative cash flow from operating activities of S$4,854,939 (US$3,679,937) as at December 31, 2023. We may continue to record net current liabilities, a total deficit and/or negative cash flow from operating activities
in the foreseeable future, which can expose us to liquidity risks. A net current liabilities position can expose us to the risk of shortfalls
in liquidity, in which case our ability to raise funds, obtain bank loans and declare and pay dividends will be materially and adversely
affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
cannot assure you that we will be able to continue to generate net income in the future. We anticipate that our operating cost and expenses
will increase in the foreseeable future as we continue to grow our business. Our efforts to grow our business may prove more costly than
we currently anticipate, and we may not succeed in increasing our revenue sufficiently to offset these higher expenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
profitability and liquidity position are dependent on, among other factors, our ability to grow our business and extend our product offering
to existing customers and expand our customer base. Any material decrease in our service fees would have a substantial impact on our
margin. As a result of the foregoing and other factors, our net income may decline, or we may incur net losses in the future and be unable
to achieve or maintain profitability and improve our liquidity position.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
operate in a highly competitive industry and we face competition from other industry players.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
property transactions and services industry is rapidly evolving and increasingly competitive, with numerous service providers competing
for customers for their property-related service offerings. Although we believe no other industry player in Southeast Asia operates under
the integrated platform business model similar to ours, we face competition from players in different segments of the property transactions
and services industry. We also compete with traditional real estate brokerage firms for real estate agents and property customers locally,
as well as a growing number of Internet-based residential brokerages and others who operate with non-traditional real estate business
models. Certain of our service offerings such as our brokerage services are also dependent on attracting a substantial pool of property
listings on our platforms from homeowners. In this regard, we face competition from other online real estate listing platforms.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Some
of our competitors may have longer operating histories and stronger brand recognition in certain markets, and may possess greater operational,
financial, research and development, and marketing capabilities than us. Some of our competitors may also be more aggressive in their
pricing policies in order to capture or retain market share, or may have lower operating costs, overhead expenditure or procurement costs
due to their larger scale of operations and product development. In addition, the entry of new players will increase the competitive
pressure faced by us. Furthermore, as the industry is constantly evolving, our current or future competitors may be better able to position
themselves to compete more effectively as the industry develops.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Increasing
competition may lead to declining market share and commission rate, make it more difficult for us to retain and attract business partners
and users, or force us to increase sales and marketing expenses, any of which could harm our financial condition and results of operations.
We cannot assure you that we will be able to compete successfully against current or future competitors. In the event that we are unable
to maintain our competitiveness, our business, prospects, financial condition and results of operations may be adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
business may be affected by technological changes and developments.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a data and technology-driven property technology company, we may be affected by rapid changes in technology, changing market trends and
evolving industry standards across all areas of our business. The risks we may face include but are not limited to:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">not
    being able to anticipate and adapt to new technology and developing technology trends in the property technology sector;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    competitors developing more innovative and efficient solutions as compared to us; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;not
    being able to expand our suite of property-related solutions and resources quickly enough to keep up with demand.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Accordingly,
our success depends on our ability to innovate and adapt our technology-backed property solutions to meet evolving industry standards
and our customers&#8217; and business partners&#8217; expectations. We have invested, and expect to continue to invest, substantial time,
capital, and other resources in understanding the needs of our customers and developing technologies, tools, features and service offerings
to meet those needs. We cannot assure you that our current and future offerings will be satisfactory to or broadly accepted by customers,
or competitive with the offerings of our competitors. If our current or future offerings are unable to meet industry and customer expectations
in a timely and cost-effective manner, </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our business,
prospects, financial condition and results of operations may be adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furthermore,
technological development is inherently challenging, time-consuming and expensive, and the nature of development cycles may result in
delays between the time we incur expenses and the time we make available new offerings and generate revenue, if any, from those investments.
Anticipated customer demand for an offering we are developing could also decrease after the development cycle has commenced, and we would
not be able to recoup substantial costs we incurred. In addition, we cannot assure you that we will be able to identify, design, develop,
implement, and utilize, in a timely and cost-effective manner, technology necessary for us to compete effectively, that such technology
will be commercially successful, or that products and services developed by others will not render our offerings non-competitive or obsolete.
If we do not achieve the desired outcome from our technological investments, our business, prospects, financial condition and results
of operations may be adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
business model and growth strategy depend on our ability to attract home buyers and home sellers to our online platform in a cost-effective
manner.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
success depends, in part, on our ability to attract home buyers and home sellers to our online platform in a cost-effective manner. Our
website and mobile application are our primary channels for meeting customers. We rely heavily on traffic generated from search engines
and other sources to acquire customers. We use a variety of methods in our marketing efforts to drive traffic, including online marketing
such as social media marketing, paid search advertising, and targeted email communications, and offline marketing through promotional
events, out-of-home advertising, and radio commercials. We intend to continue to invest resources in our marketing efforts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
marketing efforts may not succeed for a variety of reasons, including changes to search engine algorithms, ineffective campaigns across
marketing channels, and limited experience in certain marketing channels like television. External factors beyond our control may also
affect the success of our marketing initiatives, such as filtering of our targeted communications by email servers, home buyers and home
sellers failing to respond to our marketing initiatives, and competition from third parties. Any of these factors could reduce the number
of home buyers and home sellers on our online platform. We also anticipate that our marketing efforts will become increasingly expensive
as competition increases and we seek to expand our business in existing markets. Generating a meaningful return on our marketing initiatives
may be difficult. If our strategies do not attract home buyers and home sellers efficiently, our business, prospects, financial condition
and results of operations may be adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
rely heavily on Internet search engines and mobile application stores to direct traffic to our website and our mobile application, respectively.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
rely heavily on Internet search engines, such as Google, Bing, and Yahoo!, to drive traffic to our website and on mobile application
stores, such as the Apple iTunes Store and the Android Play Store, to promote downloads of our mobile application. The number of visitors
to our website and mobile application downloads depends in large part on how and where our website and mobile application rank in Internet
search results and mobile application stores, respectively. While we use search engine optimization to help our web pages rank highly
in search results, maintaining our search result rankings is not within our control. Internet search engines frequently update and change
their ranking algorithms, referral methodologies, or design layouts, which determine the placement and display of a user&#8217;s search
results. In some instances, Internet search engines may change these rankings in order to promote their own competing services or the
services of one or more of our competitors. Similarly, mobile application stores can change how they display searches and how mobile
applications are featured. For instance, editors at the Apple iTunes Store can feature prominently editor-curated mobile applications
and cause the mobile application to appear larger than other applications or more visibly on a featured list. Listings on our website
and mobile application have experienced fluctuations in search result and mobile application rankings in the past, and we anticipate
fluctuations in the future. If our website or listings on our website fail to rank prominently in Internet search results, our website
traffic could decline. Likewise, a decline in our website and mobile application traffic could reduce the number of customers for our
services, which may in turn adversely affect our business, prospects, financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
proper functioning and reliability of our online platform is essential to our business.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
we operate an online-to-offline real estate platform, the success of our business and ability to attract and retain customers substantially
depends on the satisfactory performance, reliability and availability of our online platform, which in turn depends on a variety of factors.
Any system interruptions or failures in the proper functioning of our platform may result in the unavailability or slowdown of our services,
reduction in transaction volume and/or hamper the delivery of satisfactory services to our customers. These interruptions may be due
to unforeseen events that are beyond our control, such as telecommunications failures, security breaches, additional regulatory requirements
which we cannot satisfy on a timely basis, or at all, or adverse development or negative publicity involving our platform participants.
Our servers may also be vulnerable to computer viruses or similar disruptions from time to time, which could lead to system interruptions,
website and mobile application slowdown or unavailability, delays or errors in transaction processing, loss of data and/or the inability
to accept and fulfill customer requests. If we are unable to resolve such disruptions or platform failures in a timely and cost-efficient
manner, our business, prospects, financial condition and results of operations may be adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, developing, supporting and maintaining our online platform across multiple operating systems and devices require substantial
time and resources. As new mobile devices and mobile operating systems are released, we may encounter problems in developing or supporting
our mobile application for them. The success of our online platform could also be harmed by factors outside our control, such as:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">increased
    costs to develop, distribute, or maintain our website or mobile application;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes
    to the terms of service or requirements of a mobile application store that requires us to change our mobile application development
    or features in an adverse manner; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes
    in mobile operating systems, such as Apple&#8217;s iOS and Google&#8217;s Android, that disproportionately affect us, degrade the
    functionality of our mobile website or mobile application, require that we make costly upgrades to our offerings, or give preferential
    treatment to competitive websites or mobile applications.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
any of the aforementioned situations arise and we are unable to ensure our platform adapts in a proper and timely manner, this may cause
delays or disruptions to our operations and access to our platform, resulting in increased costs which would, in turn, adversely affect
our business, prospects, financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
we fail to adopt new technologies or adapt our platform and systems to changing user requirements or emerging industry standards, our
business may be materially and adversely affected.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
seek to continually enhance and improve the functionality, effectiveness and features of our online website and mobile application. However,
our existing technologies and systems could be rendered obsolete at any time due to rapid technological evolution, changes in customer
requirements and preferences, frequent introductions of new products and services embodying new technologies and/or the emergence of
new industry standards and practices. The success of our online platform will depend, in part, on our ability to identify, develop, acquire
or license technologies useful in our business, and respond to technological advances and emerging industry standards and practices in
a cost-effective and timely way. We must also continue to enhance and improve the ease of use, functionality and features of our website
and mobile application.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
development of our website, mobile application and other technologies entails significant technical and business risks. Furthermore,
such new features, functions and services may not achieve market acceptance or serve to enhance our brand loyalty. We cannot assure you
that we will be able to successfully develop or effectively use new technologies, recoup the costs of developing new technologies or
adapt our website, mobile application, proprietary technologies and systems to meet customer requirements or emerging industry standards.
If we are unable to adapt in a cost-effective and timely manner in response to changing market conditions or user preferences, whether
for technical, legal, financial or other reasons, our business, prospects, financial condition and results of operations may be materially
and adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
depend on the reliable performance of third party networks and mobile infrastructure. </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
brand, reputation, and ability to attract customers to our platform depend on the reliable performance of third-party network and mobile
infrastructure. As our range of services, the number of platform users and the number of property listings shared on our online platform
increase, our need for additional network capacity and computing power will also grow. Operating our underlying technology systems is
expensive and complex, and we could experience operational failures from time to time. If we experience interruptions or failures in
these systems, whether due to system failures, computer viruses, physical or electronic break-ins, attacks on domain name servers or
other third parties on which we rely, or any other reason, the security and availability of our services and technologies could be affected.
Any such event could cause us to incur additional costs, result in delays in our service offerings, cause detrimental harm to our brand
and reputation, and/or create a loss in confidence of our customers who use our platform or the third-party service providers whom we
work with, resulting in a material adverse effect on our business, prospects, financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
incur costs and are subject to certain challenges which our competitors with different business models do not face. </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Super Agents are employed by our Group, unlike traditional brokerage firms where real estate agents are mostly hired as independent contractors.
As a result, we incur related costs and expenses that are not typically incurred by our brokerage competitors, such as base pay, employee
benefits, expense reimbursement, training, and the hiring of employee transactional support staff. As a data and technology-driven property
technology company, we also invest heavily in advancing, developing and improving our technology, as well as regularly conducting research
and development for new service offerings. As a result, we have significant costs, some of which would not be otherwise incurred by competitor
brokerage firms operating under traditional or different business models.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the event of fluctuations in demand in the services offered on our platform, or a reduction in property sale prices, whether due to seasonality,
cyclicality, changes in interest rates, fiscal policy, or other events beyond our control, we will be unable to adjust our expenses as
rapidly as many of our competitors, and as a result, there would be material adverse effects on our business, prospects, financial condition
and results of operations. Additionally, due to these costs, our property agent turnover may be more costly to us than to traditional
brokerages, and if we are unable to achieve optimal levels of productivity and revenue returns from such agents to offset their related
costs, our business, prospects, financial condition and results of operations may be adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are required to comply with requirements governing the licensing and conduct of real estate brokerages and brokerage-related businesses
in the jurisdictions in which we operate. </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a brokerage, we and our Super Agents are required to comply with the laws, regulations, government policies, codes of conduct and other
requirements governing the licensing and conduct of real estate brokerages and brokerage-related businesses in the markets where we operate,
including the Estate Agents Act and its applicable subsidiary legislation, and any other requirements imposed by the CEA. These laws
and regulations contain general standards for and limitations on the conduct of real estate brokerages and agents, including but not
limited to licensing requirements, fiduciary and agency duties, administration of trust funds, collection of commissions, advertising,
and consumer disclosures. Under such applicable laws and regulations, we and our Super Agents are also required to adhere to certain
duties and standards of conduct. If we or our Super Agents fail to obtain or maintain the required licenses for conducting our brokerage
business, or fail to conduct ourselves in accordance with the standards stipulated by such regulations, we may be subject to regulatory
action from the relevant government authorities, including the disciplinary action, suspension or revocation of our license, suspension
of our brokerage business or the imposition of fines or other penalties. Any of these outcomes could result in a material adverse effect
on our business, prospects, financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Regulators
such as the CEA may also conduct industry-wide investigations into certain products, selling practices or other aspects of the business
within the regulator&#8217;s purview. Such investigations can arise due to events beyond our control, such as acts or omissions of another
industry participant. A regulator may determine that we have failed to comply with the applicable laws, regulations or rules or that
we have not undertaken corrective action required by the regulator. The impact of us being found to be non-compliant in any such inquiry
and/or investigation is difficult to assess or quantify and would depend on which regulatory regime was involved and the disciplinary
and/or enforcement powers of the relevant regulator. Such inquiries or investigations could result in adverse publicity for, or negative
perceptions of us and affect our relationships with regulators as well as current and potential customers. This may also cause our management&#8217;s
attention to be diverted and additional expenses to be incurred.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, any changes in laws, regulations, government policies, codes of conduct and other applicable requirements, such as adverse
tax (including stamp duty land tax) policies, changes in the regulation of the property technology and/or real estate agency industry
or changes in regulations relating to the granting of mortgages to potential buyers (such as the TDSR framework - see &#8220;Item
3. Key Information-3.D. Risk Factors-Risks Related to - Risks Related to Our Business and Industry - Our
business is dependent on the availability of mortgage financing&#8221;), may depress the property market and the volume of property transactions
in the jurisdictions we operate in, or may increase the cost or reduce the profitability of providing services related to such transactions.
Changes may also limit our ability to offer certain property-related services, or subject it to more stringent requirements. While some
of these policies and changes may have a positive impact on the property market in the long-run, such changes may create uncertainty
and decrease residential property transaction volumes in the short-term, which could have a material adverse effect on our business,
prospects, financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may be unable to successfully renew our estate agent license.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
the Estate Agents Act, we are required to apply for and renew our estate agent license with the CEA once every year. While we have not
had any issues in renewing our estate agent license in the past and to the best of our knowledge and belief, we are not aware of any
facts or circumstances which would cause such license to be suspended, revoked or canceled, as the case may be, or for any applications
for, or renewal of such license to be rejected by the CEA, there is no assurance that we will be able to renew our estate agent license
in the future in a timely manner, or at all. In the event that we are unable to renew our estate agent license, it would affect our ability
to continue to carry on the real estate agency business, and our business, prospects, financial condition and results of operations will
be adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are dependent on the property market and the volume and value of property transactions in the jurisdictions we operate in.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are adversely affected by factors that reduce transaction volumes, sales prices and/or rental rates in the property markets of jurisdictions
we operate in, particularly the Singapore residential property market, which accounted for a significant proportion of our Group&#8217;s
total income in 2021, 2022 and 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
volume of property transactions may decrease depending on several factors which are beyond our control, including (a) the level of household
income and disposable income; (b) prevailing sales prices and rental rates and the future outlook of sales prices and rental rates; (c)
vacancy rates; (d) the availability and affordability of mortgage financing to purchase homes and the willingness of borrowers to incur
mortgage loans to finance property purchases; (e) the number of foreigners or expatriates in the markets we operate in who require rental
accommodation; and (f) any change in cultural predispositions towards property ownership or rentals. Where the volume of property transactions
brokered by our Super Agents decreases without a corresponding increase in the level of commissions and/or property prices, the revenue
we earn from our brokerage services will also decrease. Further, our renovation and home services and other property-related services
gain traction and rely to a certain extent on the customer traffic brought in by our brokerage services to our one-stop platform. Accordingly,
a decrease in the number of brokerage transactions will result in a corresponding decrease in the revenue derived from our other service
offerings. Accordingly, any decline in the volume or value of property transactions may result in a material adverse impact on our business,
prospects, financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
business is dependent on the availability of mortgage financing.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
real estate brokerage business is particularly exposed to the level of mortgage approvals in the markets which we operate in. For instance,
in the Singapore property market, the TDSR framework was introduced by the Monetary Authority of Singapore in 2013, which imposed maximum
thresholds on the amount that financial institutions could lend to prospective property buyers, based on the prospective buyer&#8217;s
gross monthly income. Since then, the number of mortgage approvals in Singapore for property transactions has decreased considerably.
Mortgage approval levels may also be affected by (a) macroeconomic factors, such as the factors leading to the Global Financial Crisis
in 2008, constrained wholesale funding markets, availability of credit and higher interest rates; (b) new regulations, especially those
increasing the capital requirements of certain banks or decreasing buyers&#8217; ability to borrow; and (c) changes in lenders&#8217;
approval policies and processes. Any reduction (or perceived reduction) in mortgage loan availability or in the affordability of mortgage
products for prospective property buyers could result in a decrease in volumes of residential property transactions, which could materially
and adversely affect our business, prospects, financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
business generates and processes a large amount of consumer data, and the improper use, collection or disclosure of such data could subject
us to significant reputational, financial, legal and operational consequences.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
regularly collect, store and use customer information and personal data in the course of our business and marketing activities. The collection
and use of personal data is governed by the various data privacy and protections laws and regulations in Singapore and Malaysia, and
we are required to comply with applicable laws, rules and regulations relating to the collection, use, storage, transfer, disclosure
and security of personal data. We face risks inherent in handling and protecting a large amount of data that our business generates and
processes from the significant number of property transactions our platform facilitates, such as protecting the data hosted on our system
against attacks on our system or fraudulent behavior or improper use by our employees. Although we employ comprehensive security measures
to prevent, detect, address, and mitigate these risks (including access controls, data encryption, vulnerability assessments, and maintenance
of backup and protective systems), these threats may still materialize. We also cannot guarantee the effectiveness of the policies and
measures undertaken by the business partners on our platform. If any of our or our business partner&#8217;s security measures are compromised,
information of our customers or other data belonging to our customers may be misappropriated or publicly disseminated, which may result
in enforcement action being taken against our Group by the relevant data protection regulatory bodies, such as fines, revocation of licenses,
suspension of relevant operations or other legal or administrative penalties. Furthermore, any failure or perceived failure by us or
our business partners to comply with all applicable data privacy and protection laws and regulations may result in negative publicity,
which may, in turn, damage our reputation, cause customers to lose trust and confidence in us, and stop using our platform altogether.
We may also incur significant costs to remedy such security breaches, such as repairing any system damage and compensation to customers
and business partners. If any of these risks were to materialize, it could have a material adverse effect on our business and results
of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
privacy regulations continue to evolve and, occasionally, may be inconsistent from one jurisdiction to another. Compliance with applicable
privacy regulations may increase our operating costs. If we fail to comply with any of the applicable laws and regulations, depending
on the type and severity of any such violation, we may be subject to, amongst others, warnings from relevant authorities, imposition
of fines and/or criminal liability, being ordered to close down our business operations and/or suspension of relevant licenses and permits.
As a result, our reputation may be harmed and our business, prospects, financial condition and results of operations could be materially
and adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Any
failure to maintain, protect, and enhance our brand could impede our ability to grow our business, particularly in markets where we have
limited brand recognition.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
of our service offerings are marketed under the <i>Ohmyhome</i> brand. As a result, maintaining, protecting, and enhancing our brand
is crucial in growing our business, especially in jurisdictions where our reputation and brand recognition is limited and/or we are required
to compete with well-established market players, such as traditional brokerages with longer operating histories, greater brand recognition
and an established customer base. In addition, as part of our business strategy, we may license our <i>Ohmyhome </i>brand to third parties
to utilize our <i>Ohmyhome </i>platform in markets which our Group does not currently operate in. In such instances, we are dependent
on the ability of our licensees to uphold the reputation and goodwill of our <i>Ohmyhome </i>brand in such markets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
success in building and promoting our brand image depends on a number of factors, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    success of our and our licensees&#8217; advertising and other marketing activities;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    ability to ensure the quality and reliability of our services and to provide effective, differentiated services to our customers;
    and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    ability to protect our brand from infringement of our intellectual property rights.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may be required to make substantial investments, such as in marketing and advertising, technology, and agent training, in order to enhance
and protect our brand value. In addition, despite these investments, our brand could be damaged from other events beyond our control,
such as litigation claims or customer complaints, whether unfounded or not, or failure by our licensees to provide high quality services
in the markets in which they operate. If our efforts to build and promote our brand image are not effective for any reason or if any
of such events occur, our reputation and the market recognition of our platform and services may deteriorate and as a result, we may
not be able to compete effectively and expand our business. This would adversely impact our business, prospects, financial condition
and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may be unable to adequately protect our intellectual property and proprietary rights. </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
success and ability to compete depends in part on our intellectual property. As of December 31, 2023, we have one (1) registered trademark
in Singapore and one (1) registered trademark in the Philippines. We have filed applications for the registration of one (1) trademark
in Malaysia.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">While
the applications and documents submitted by us have not been withdrawn, rejected or adversely affected by any notice and/or objection
by any relevant authority or third parties, there is no assurance that these trademarks will be successfully registered. In addition,
until such trademarks have been registered, there remains the risk that third parties may use similar or identical trademarks but we
will not be able to bring any lawsuits or take any action against such third parties. Any use of trademarks by third parties which are
similar or identical to ours may also result in imitation of our platform, which may adversely affect our business, prospects, financial
condition and results of operation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
seek to protect our proprietary technology and intellectual property primarily through a combination of intellectual property laws as
well as confidentiality procedures and contractual restrictions. Our employees are subject to confidentiality obligations under the terms
of their respective employment contracts and we also require external consultants with access to our proprietary information to enter
into non-disclosure agreements. However, there can be no assurance that these measures are effective, or that infringement of our intellectual
property rights by other parties does not exist now or will not occur in the future. In addition, our intellectual property rights may
not be adequately protected because:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">other
    parties may still misappropriate, copy or reverse engineer our technology despite our internal governance processes or the existence
    of laws or contracts prohibiting it; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;policing
    unauthorized use of our intellectual property may be difficult, expensive and time consuming, and we may be unable to determine the
    extent of any unauthorized use.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
protect our intellectual property rights and maintain our competitiveness, we may file lawsuits against parties who we believe are infringing
upon our intellectual property rights. Such proceedings may be costly and may divert management attention and other resources away from
our business. In certain situations, we may have to bring lawsuits in foreign jurisdictions, in which case we are subject to additional
risks as to the result of the proceedings and the amount of damages that we can recover. Any of our intellectual property rights may
also be challenged by others or invalidated through administrative processes or litigations. We can provide no assurance that we will
prevail in such litigations, and, even if we do prevail, we may not obtain a meaningful relief. Any inability to adequately protect our
proprietary rights may have a material negative impact on our ability to compete, to generate revenue and to grow our business. Under
such circumstances, our business, prospects, financial condition and results of operations would be materially and adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
could be required to cease certain activities or incur substantial costs as a result of any claim of infringement of another party&#8217;s
intellectual property rights.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
success depends largely on our ability to use and develop our technology and know-how without infringing the intellectual property rights
of third parties. There can be no assurance that we will not be subject to claims of infringement upon the intellectual property rights
of third parties, including from our competitors. Defending such claims can be both costly and time consuming and may significantly divert
the efforts and resources of our technical and management personnel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
results of such disputes or litigation are also difficult to predict. An adverse determination in any such litigation or proceedings
to which we are a party may subject us to significant liability to third parties, require us to seek licenses from third parties, pay
ongoing royalties, cease offering or using technologies that incorporate the challenged intellectual property, redesign our solutions
to avoid infringement or subject us to injunctions prohibiting the offering of such services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
we are required to make substantial payments or undertake any of the other actions noted above as a result of any intellectual property
infringement claims against us, such payments or costs could have an adverse effect on our business and financial results. Protracted
litigation may also result in our customers or potential customers deferring or limiting their use of our platform and services until
the resolution of such litigation. Even if we were to prevail, such claims and proceedings could harm our reputation and brand name.
As a result, our business, prospects, financial condition and results of operations would be materially and adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
rely on certain technology and software licensed from third parties.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
part of our business, we employ certain technology and software licensed from third parties, such as Amazon Web Services, HubSpot and
Amplitude. We typically do not enter into long-term agreements for the licensing of such software and tools, and the license agreements
are typically on an annual subscription basis. Accordingly, there is no assurance that such third parties will continue to extend such
licenses to us after the expiry of the current license period, and if such licenses are renewed, whether such renewals will be on terms
favorable to us. Although we believe that there are commercially reasonable alternatives to the third-party software we currently license,
this may not always be the case, or it may be difficult or costly to replace. Any failure to maintain the existing licenses or to obtain
new licenses on favorable terms or at all may cause a disruption to our platform and service offerings.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, we may be susceptible to undetected errors or defects in the third-party software or technology, which would in turn impair
the usage of our technology, disrupt our platform operations and delay or impede our service offerings to customers. This may cause customers
to lose confidence in our platform and also cause damage to our reputation, which would in turn adversely affect our business, prospects,
financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
utilize open source software in certain aspects of our technologies.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
aspects of our technologies, software and systems utilize open source software. The licenses governing the open source software may require
any source code that is developed using such open source software be made publicly available, and that any modifications or derivative
works developed through such open source software to continue to be licensed under the relevant open source licenses. If we fail to comply
with the terms and conditions of any applicable open source license, we may be subject to claims from third parties for infringement
of their intellectual property rights and may be required to obtain licenses from such third parties for the continued application and
use of such software, on terms which may not be favorable to us. If such licenses cannot be obtained, we may also be required to re-engineer
our technology and systems to remove or replace the open source software, or to discontinue the relevant technology altogether. We may
also be required to pay monetary damages or be required to release or license the source code for our proprietary technology which was
developed in-house using such open source code.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, our use of open source software can pose liability issues, as open source licensors do not typically provide warranties or
indemnities in respect of their open source software. Further, as the source code for open source software is made publicly available,
there may be additional security risks imposed on us, as hackers or other third parties may be able to easily breach our software and
systems which rely on open source software.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
of the foregoing risks, if materialized, could have a material adverse effect on our business, prospects, financial condition and results
of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
technology, software and systems are highly complex and may contain undetected errors or vulnerabilities.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
platform is based on underlying technology, software and systems, which are highly complex and may contain undetected errors or vulnerabilities,
some of which may only be discovered after their implementation. Despite our development and testing processes in place, we may still
encounter technical issues with such software and technology from time to time. Any technical errors, inefficiencies or vulnerabilities
discovered in our software and systems after release could delay or reduce the quality of our services and/or disrupt our customers&#8217;
access to and use of our platform. This could result in damage to our reputation, result in unexpected costs incurred and result in an
adverse effect on our business, prospects, financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Errors
or inaccuracies in our business data and algorithms may adversely affect our business decisions and the customer experience.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
regularly rely on and analyze our business data and algorithms to predict and evaluate growth trends, measure our performance and make
strategic decisions. Much of this data is generated and calculated internally through our own processes, without independent verification
by a third party source. While we believe our processes in place ensure that the calculations used are reasonable, interpretation of
such data is inherently subjective and subject to human error. We cannot guarantee that the data, or the calculations of such data, are
accurate. Errors or inaccuracies in the data could result in incurring unnecessary costs, improper allocation of resources or misinformed
strategic initiatives. For instance, if we overestimate the number of active users on our platform, we may not allocate sufficient resources
in our marketing strategies to attract new customers. In such situations, our business, prospects, financial condition and results of
operations may be materially and adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
also use our business data and algorithms to inform our property matching technology and machine learning technology, such as our Real
Estate Valuation Tool. If there are any lapses in such business data or algorithms, such as failure of our property matching technology
to accurately match home buyers with home sellers, or if customers do not agree with the property valuation generated by our Real Estate
Valuation Tool, we may be unable to successfully complete property transactions or to attract customers to transact on our platform.
As a result, there may be a loss in customer confidence and brand reputation, which will adversely impact our business, prospects, financial
condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
historical growth and performance may not be indicative of our future growth and performance.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Although
our Group has experienced growth in operating our platform, in terms of monthly active users, GTV as well as growth in revenue, we may
fail to continue our growth or maintain our historical growth rates. You should not consider our historical growth and profitability
as indicative of our future financial performance. You should consider our future operations in light of the challenges and uncertainties
that we may encounter, which include our ability to, among other things:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">successfully
    increase our market share, brand recognition and reputation;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">develop
    our infrastructure to enhance service efficiency and customer experience;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">retain
    existing platform users and attract new users to our platform;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: transparent">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">maintain
    an extensive and authentic property listing database on our platform;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: transparent">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">continue
    to implement and optimize our procedures for ensuring authentic listings;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;(f)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">continue
    to develop our technology and enhance our data insights;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: transparent">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">adapt
    our operations to new policies, regulations and measures that may come into effect from time to time;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: transparent">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: transparent">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">deliver
    compelling value propositions to our customers on our platform and ecosystem; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: transparent">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: transparent">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">expand
    our service offerings and expand into new jurisdictions and/or businesses.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may not be successful in our efforts to do any of the foregoing, in which case, our business, prospects, financial condition and results
of operations could be materially and adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are dependent on key management personnel for our future success and growth. </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Group&#8217;s growth to-date is attributable to contributions and expertise of our key management personnel, who each have valuable and
extensive experience and knowledge of the industry. In particular, our Chief Executive Officer, Ms. Rhonda Wong and our Chief Operating
Officer, Ms. Race Wong have been instrumental in formulating our business strategies and spearheading the growth of our business and
operations. Our continued success and growth will depend, to a large extent, on our ability to retain the services of our key management
personnel. We do not currently maintain any key-man insurance. The loss of services of any of our key management personnel or skilled
employees without suitable and timely replacements may materially and adversely affect our business, prospects and financial condition
and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Further,
we believe that our future success will depend on our ability to attract, retain and motivate our key management personnel. In the event
that we need to substantially increase employee compensation levels to attract, retain and motivate any key management personnel, our
costs may increase and our financial performance may be materially and adversely affected. As the property transactions and services
industry is characterized by high demand and intense competition for talent, we cannot assure you that we will be able to attract or
retain qualified management or other highly skilled employees. Our inability to attract, retain and motivate our key management personnel
or skilled employees would adversely affect our business, prospects and financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may be unable to attract, retain, effectively train, motivate, and utilize Super Agents.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
brokerage service, which formed the bulk of our revenue for the fiscal years ended December 31, 2021 and 2022, 2023 depends heavily on
our ability to attract, retain and to effectively train our Super Agents. In this regard, our compensation model for our Super Agents
differs from the typical model under traditional brokerage agencies, where we provide incentives to our Super Agents based on the number
of transactions completed, as opposed to the value of each transaction. As a result, depending on the value and nature of the property
being transacted, our Super Agents may earn less on a per transaction basis than traditional agents, which may be unattractive to some
agents. As our compensation model is uncommon in the real estate brokerage industry, certain agents may find this to be unattractive
and may prefer the independent contractor, commission-driven compensation model used by most traditional brokerages. If we are unable
to attract, retain, effectively train, motivate, and utilize our Super Agents, we may be unable to grow our revenue in our brokerage
service sector, which could adversely harm our business, prospects, financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
introduction of new services to create and maintain a one-stop-shop property platform may not be successful. </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">From
time to time, we develop new service offerings, as part of our business strategy of creating and maintaining a one-stop-shop property
platform. For example, our home renovation service on our platform was soft-launched in 2020 and was officially launched in 2021. Although
we have shown success in expanding into new service offerings thus far, we cannot guarantee that we will be able to continue our success
in future expansions, and our actual results may vary significantly from what we desire or predict. Our lack of experience in such new
service offerings may impact our ability to compete with the established market players in any of these service sectors. This may also
disrupt our ongoing businesses, by diverting time and attention from our management and employees from our existing service offerings
and increase our costs, whether by way of additional compliance costs or otherwise. We may also face challenges in achieving the anticipated
synergies and growth opportunities. Additionally, our new services may fail to attract customers, reduce customer confidence in our services
and capabilities, undermine our customer-first reputation and expose us to increased market risks. Any of these events could adversely
harm our business, prospects, financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may be affected by any disruptions in the supply for certain of our emerging and other services.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
respect of certain of our emerging and other services, such as renovation services, while we have in-house capabilities for the provision
of interior design and project management services, we rely on our ability to procure sub-contracting and other third party supplies,
for the provision of sub-contracting and other renovation raw materials in order to complete the renovation projects of our customers.
In this regard, we do not enter into long-term contracts with our sub-contractors and suppliers and instead, we typically enter into
fixed-price contracts with such sub-contractors and suppliers upon the acceptance of each customer order.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">While
we have generally maintained strong relationships with our major sub-contractors and suppliers, there is no assurance that such sub-contractors
and suppliers will continue their relationships with us or will maintain their prices at the current levels upon entry into contracts
for new renovation projects. Any disruption in supply, such as changes in the costs of renovation raw materials, or increase in labor
costs, could increase the operating costs of our sub-contractors or suppliers, which may in turn lead to an increase in the costs of
our supply. This may result in us expending time and resources in finding suitable alternative sub-contractors or suppliers, and we may
not be able to do so in a timely and cost-efficient manner, or at all.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
we are unable to control the costs of our sub-contracted works or supplies, pass on such additional costs to our customers, and/or allocate
such production work to other alternative sub-contractors or suppliers of similar quality at comparable terms, our profit margin could
decrease, and we could record losses in some of our renovation projects. In such an event, our business, prospects, financial condition
and results of operations could be materially and adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>There
is no assurance that our growth strategies will be successful.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
growth strategies include completing our service offerings, increasing our market presence and expanding our geographical market reach,
including in markets across Southeast Asia. These expansion plans will require substantial capital expenditure, financial and management
resources and are subject to factors beyond our control such as government legislation, general economic conditions and global or local
trends within the property transactions and services sector. As the conditions of the real estate markets in any new local markets may
vary significantly from where we currently operate our platform, expansion into new geographical areas involves new risks and challenges.
As we expand our business to new regions, we may encounter regulatory, personnel, technological and other difficulties that may increase
our expenses or delay our ability to start our operations or expand our regional presence. Our lack of familiarity with, and relevant
property data relating to, these geographical areas may make it more difficult for us to keep pace with the evolving market conditions.
We may also face difficulties in attracting customers to utilize our platform on a long-term, recurring basis. There is also a substantial
risk that any new markets to which we seek to introduce our property services and solutions may not accept, or be as receptive to, such
services and solutions as compared to our existing markets. In such events, our business, prospects, financial condition and results
of operations may be materially and adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consequently,
there is no assurance that our expansion plans will be successful. We may also incur additional costs and expenses which were not initially
budgeted. In the event that we are not able to achieve a sufficient level of revenue or manage our costs effectively or the commencement
of these planned expansions are delayed or unsuccessful, our business, prospects, financial condition and results of operations may be
materially and adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may from time to time be subject to legal and regulatory proceedings and administrative investigations. </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may from time to time be subject to various legal and regulatory proceedings arising in the ordinary course of our business. Claims and
complaints arising out of actual or alleged violations of laws and regulations could be asserted against us by real estate agents, contractors,
customers, employees, ex-employees and other platforms, industry participants or governmental entities in administrative, civil or criminal
investigations and proceedings or by other entities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
investigations, claims and complaints could be initiated or asserted under or on the basis of a variety of laws in different jurisdictions,
including real estate laws, advertising laws, value-added telecommunication services laws, intellectual property laws, unfair competition
laws, anti-monopoly laws, data protection and privacy laws, labor and employment laws, securities laws, finance services laws, tort laws,
contract laws and property laws. There is no guarantee that we will be successful in defending ourselves in legal and administrative
actions or in asserting our rights under various laws. If we fail to defend ourselves in these actions, we may be subject to restrictions,
fines or penalties that will materially and adversely affect our business, prospects, financial condition and results of operations.
Even if we are successful in our defense, the process of communicating with relevant regulators, defending ourselves and enforcing our
rights against the various parties involved may be expensive, time-consuming and ultimately futile. These actions could expose us to
negative publicity, substantial monetary damages and legal defense costs, injunctive relief and criminal and civil fines and penalties,
including but not limited to suspension or revocation of licenses to conduct business. Under such circumstances, our business, prospects,
financial condition and results of operations would be negatively and adversely impacted.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Adverse
macroeconomic developments and conditions could adversely affect our business.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
real estate industry in general is sensitive to general macroeconomic conditions and overall economic outlook. These conditions include
fluctuations in interest rates, inflation, changes in equity and debt capital markets, availability of credit, and the strength of financial
institutions, which in turn impact market sentiment and consumer confidence in the real estate market. These may be impacted by various
factors, such as social and political unrest, regulatory, fiscal and other governmental policies, global pandemic or outbreak, acts or
threats of war, terrorism, civil strife or other geopolitical uncertainty, all of which are beyond our control. Any such events occurring
could reduce consumer appetite to invest in or purchase property, thereby harming our business, which would materially and adversely
affect our business, prospects, financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
instance, the property market is directly impacted by changes in interest rates. Any increase in interest rates on mortgage products
which results in higher monthly interest payments by borrowers may make mortgages unaffordable for certain prospective property buyers.
Any perception by prospective property buyers that interest rates on mortgage products have increased or could increase in the future
may deter such persons to incur mortgage debt in order to finance a property purchase. In Singapore, mortgage rates have increased over
2022 and 2023, leading to higher costs of home ownership. In addition, cooling measures implemented by the Singapore Government
that have specifically impacted us are the increasing of the Additional Buyer&#8217;s Stamp Duty (ABSD) rates thus levying a higher stamp
duty on property transactions for buyers of their second property and onwards, and tightening the Total Debt Servicing Ratio (TDSR) threshold
and lowering the Loan-to-Value (LTV) limit for loans, which reduces the total quantum of loan a person is able to borrow, thereby affecting
buyers across Singapore. Furthermore, in the first half of 2023, the Singapore government introduced additional property cooling measures,
including heightened ABSD rates for Singapore citizens, permanent residents and foreigners, thereby increasing the costs associated with
property ownership for foreigners buying any residential property in Singapore, and for Singaporeans and permanent residents buying their
residential property beyond their first property. Additionally, for HDB properties, Singapore implemented an additional requirement for
purchasers to apply for a HDB Flat Eligibility letter before HDB resale purchasers may obtain an option to purchase from a seller, thereby
extending the timeframe for prospective buyers to submit offers and causing delays in the transaction process. Any of such measures and/or factors are likely to depress the property market in the jurisdictions we operate in, which may significantly
reduce the volume and value of property transactions we broker and correspondingly, our revenue derived from our brokerage services.
We have therefore seen an 8.0% decline for the financial year
2023, as compared to 2022, and a 22.9% decline in the total number of transactions for both HDB properties and private properties for
the overall Singapore market in the financial year 2022, compared to financial year 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a result of the increase in mortgage rates coupled with the various
measures implemented in Singapore, we have observed a decline of approximately 23.9% in the number of property transactions in our Brokerage
Services segment in financial year 2023 compared with financial year 2022. While we have implemented various measures in the hopes of
mitigating further adverse effect on our business, such as increasing our marketing budget and outreach to both existing and potential
customers and commencing various product strategies to capture and retain potential property buyers and sellers at an early stage of their
proposed property transactions to extend our pipeline of property listings and transactions, there is no guarantee that all or any customers
will be receptive or responsive to such strategies that we have implemented.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, inflation experienced by the Singapore market would also impact on our Emerging and Other Services due to rising manpower costs
which we may not always be able to pass on to our customers in full or at all. While we have initiated cost control measures such as
renegotiating with our suppliers in order to manage cost increases and expanding our list of suppliers to achieve more competitive quotations
for our budgeting purposes, there is no guarantee that we would be successful in tightening our costs and/or be able to pass on all of
our cost increases to our customers in full. These would, in turn, have a material adverse impact on our business, prospects, financial
condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
rely on certain key operating metrics to evaluate the performance of our business, and real or perceived inaccuracies in such metrics
may harm our reputation and negatively affect our business.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
rely on certain key operating metrics, such as GTV, to evaluate the performance of our business. Our operating metrics may differ from
estimates published by third parties or from similarly titled metrics used by other companies due to differences in methodology and assumptions.
We calculate these operating metrics using internal company data. If we discover material inaccuracies in the operating metrics we use,
or if they are perceived to be inaccurate, our reputation may be harmed and our evaluation methods and results may be impaired. Furthermore,
if investors make investment decisions based on the operating metrics we disclose that they view to be inaccurate, whether real or perceived,
we may also face potential lawsuits or disputes and our business, prospects, financial condition and results of operations would be adversely
affected as a result.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Acquisitions
by our Company has potential benefits such as expanding product and service offerings, entering new markets, and acquiring new technologies,
but also carries risks such as integration, cultural, financial, regulatory, and legal risks.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acquisitions
by our Company such as the Simply Sakal Acquisition allows us to expand our product and service offerings, enter new markets, and acquire
new technologies. However, acquisitions can also be complex and challenging, and they can carry a number of risks, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We may not be able to successfully
    integrate the acquired businesses into our existing operations, which could disrupt our business and lead to financial losses;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The cultures of the acquired
    business may not be compatible with our own culture, which could lead to conflict and employee turnover;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We may pay too much for
    an acquired business, or the acquired business may not be able to generate the expected financial results;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The acquired business may
    be subject to regulations that we are not familiar with, which could lead to compliance problems and fines;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The acquired business may
    be involved in litigation or other legal disputes, which could subject us to liability;</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exposure to unknown liabilities
    from the acquisition;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disruption of our business
    and diversion of our management&#8217;s time and attention in order to develop products and technologies of the acquired business;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Higher than expected acquisition
    and integration costs arising from the acquisition;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Write-downs of assets or
    goodwill or impairment charges arising from acquisition;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Increased amortization
    expenses;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Difficulty and cost in
    combining the operations and personnel of the acquired business with our existing operations and personnel;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Impairment of relationships
    with key suppliers or customers of the acquired business due to changes in management and ownership; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inability to retain key
    employees of the acquired business.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Actual
or perceived security vulnerabilities in our software solutions, breaches of our security controls or other unauthorized access to our
customers&#8217; data could reduce market acceptance of our property management solutions and cause us to lose customers.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
completion of the Simply Sakal Acquisition, our business now includes providing property management solutions that entail the storage
and transmission of customer data, including information of a sensitive and proprietary nature. Our software solutions are typically
the system of record and system of engagement for all or a portion of our customers&#8217; businesses, and the data processed through
our software solutions is critical to their businesses. Cyber-attacks and other malicious Internet-based activity continue to increase
in frequency and magnitude as evidenced by the recent targeting of a number of media and technology companies. As our business grows,
the number of users of our software solutions, as well as the amount of information we store, is increasing, and our brands are becoming
more widely recognized. We believe these factors combine to elevate the risk that we will become a target for this type of malicious
activity. Techniques used to sabotage, or to obtain unauthorized access to, systems or networks change frequently and generally are not
recognized until launched against a target. Therefore, we may be unable to anticipate these techniques, react in a timely manner, or
implement adequate preventive measures. In addition, some of our third-party partners also collect information from transactions with
our customers, and these third parties are subject to similar threats of cyber-attacks and other malicious Internet-based activity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
our security measures, or the security measures of our third-party partners, are breached as a result of negligence, wrongdoing or malicious
activity on the part of our employees, our partners&#8217; employees or our customers&#8217; employees, or as a result of any error,
product defect or otherwise, and this results in the disruption of the confidentiality, availability or integrity of our customers&#8217;
data, we could incur liability to our customers and to individuals or organizations whose information was being stored by our customers,
as well as fines from payment processing networks, and regulatory action by governmental bodies. If we experience a widespread security
breach, we cannot be certain that our insurance coverage will be sufficient to compensate us for liabilities actually incurred or that
insurance will continue to be available to us on reasonable terms, or at all. In addition, any breaches of our security controls or other
unauthorized access to our customers&#8217; data could result in reputational damage, adversely affect our ability to attract new customers
and cause existing customers to reduce or discontinue the use of our software solutions, all of which could harm our business and operating
results. Furthermore, the perception by our current or potential customers that our software solutions could be vulnerable to security
breaches, even in the absence of a particular problem or threat, could reduce market acceptance of our software solutions and cause us
to lose customers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Service
outages and other performance problems associated with our technology infrastructure could harm our reputation.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
completion of the Simply Sakal Acquisition, we have experienced and will continue to experience significant growth in the number of users
and the amount of data that our technology infrastructure supports, and we expect this growth to continue. We seek to maintain sufficient
excess capacity in our technology infrastructure to meet the needs of all of our customers, including to facilitate the expansion of
existing customer deployments and the provisioning of new customer deployments. In addition, we need to properly manage our technology
infrastructure in order to support version control, changes in hardware and software parameters, and the evolution of our software solutions.
However, the provision of new hosting infrastructure requires significant lead-time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have experienced, and may in the future experience, website disruptions, service outages and other performance problems with our technology
infrastructure. These problems may be caused by a variety of factors, including infrastructure changes, power or network outages, fire,
flood or other natural disasters affecting our data centers, human or software errors, viruses, security breaches, fraud or other malicious
activity, spikes in customer usage and denial of service issues. In some instances, we may not be able to identify the cause or causes
of these service outages and performance problems within an acceptable period of time. If our technology infrastructure fails to keep
pace with the increased number of users and amount of data, or if we are unable to avoid service outages and performance problems, or
to resolve them quickly, it could adversely affect our ability to attract new customers, result in the loss of existing customers and
harm our reputation, all of which could adversely affect our business and operating results.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
depend on data centers and computing infrastructure operated by third parties and any disruption in these operations could adversely
affect our operating results.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
currently serve our customers through a combination of our own servers located in third-party data center facilities, and servers and
data centers operated by Amazon. While we control and have access to our own servers and the other components of our network that are
located in our external data centers, we do not control the operation of any of these third-party data center facilities. The owners
of our data center facilities have no obligation to renew their agreements with us on commercially reasonable terms, or at all. If we
are unable to renew these agreements on commercially reasonable terms, or if one of our third-party data center operators is acquired,
we may be required to transfer our servers and other infrastructure to new data center facilities, and we may incur significant costs
and possible service interruptions in connection with doing so.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Problems
faced by our third-party data center operators, or with any of the service providers with whom we or they contract, could adversely affect
the experience of our customers. Our third-party data center operators could decide to close their facilities without adequate notice.
In addition, any financial difficulties, such as bankruptcy, faced by our third-party data center operators, or any of the service providers
with whom we or they contract, may have negative effects on our business. Additionally, if our data centers are unable to keep up with
our growing needs for capacity or any spikes in customer demand, it could have an adverse effect on our business. Any changes in third-party
service levels at our data centers could result in loss of or damage to our customers&#8217; stored information and service interruptions,
which could hurt our reputation. These issues could also cause us to lose customers, harm our ability to attract new customers, or subject
us to potential liability, any of which could adversely affect our operating results.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
systems are not fully redundant, and we have not yet implemented a complete disaster recovery plan or business continuity plan. Although
the redundancies we do have in place will permit us to respond, at least to some degree, to service outages, our third-party data centers
are vulnerable in the event of failure. We do not yet have adequate structure or systems in place to recover from a data center&#8217;s
severe impairment or total destruction, and recovery from the total destruction or severe impairment of any of our third-party data centers
could be difficult and may not be possible at all.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
property management industry may be regulated in the future, which could impact the company&#8217;s business and financial performance.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
completion of the Simply Sakal Acquisition, our business includes providing property management solutions. The business of property management
is not currently governed by regulations in Singapore. However, this might change in the future, and we could incur additional costs
having to comply with such regulation. There is no guarantee that we will be able to comply with such regulation in the future. This
could have a significant impact on our business and financial performance. If the Singapore government does enact regulations on the
property management industry, the Company would need to utilize additional resources in order to comply with these regulations. These
costs could reduce the Company&#8217;s profitability. Additionally, if the Company is unable to comply with the regulations, it could
be subject to fines or other penalties.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business is significantly related to economic conditions surrounding the real estate market in Singapore. A slowdown in the property
market in Singapore, or a recession in general, could harm our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Economic
slowdowns or recessions Singapore, rising interest rates, declining demand for real estate, or the public perception that any of these
events may occur, can lead to a slowdown in the property development market in Singapore. With fewer properties being developed, there
would be less need and demand for our property management services.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to our Ordinary Shares </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may not maintain the listing of our Ordinary Shares on the Nasdaq Capital Market which could limit investors&#8217; ability to make transactions
in our Ordinary Shares and subject us to additional trading restrictions.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Ordinary Shares are listed on the Nasdaq Capital Market under the symbol &#8220;OMH.&#8221; In order to continue listing our shares on
the Nasdaq Capital Market, we must satisfy minimum financial and other continued listing requirements and standards, including those
regarding director independence and independent committee requirements, minimum shareholders&#8217; equity, minimum share price, and
certain corporate governance requirements. There can be no assurance that we will continue to be able to comply with the applicable Company
Guide, and we cannot assure you that our shares will continue to be listed on the Nasdaq Capital Market in the future.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
the Nasdaq Capital Market delists our Ordinary Shares and we are unable to list our shares on another national securities exchange, we
expect our shares could be quoted on an over-the-counter market in the United States. If this were to occur, we could face significant
material adverse consequences, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    limited availability of market quotations for our Ordinary Shares;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">reduced
    liquidity for our Ordinary Shares;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    determination that our Ordinary Shares are &#8220;penny stock,&#8221; which will require brokers trading in our shares to adhere
    to more stringent rules and possibly result in a reduced level of trading activity in the secondary trading market for our Ordinary
    Shares;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    limited amount of news and analyst coverage; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    decreased ability to issue additional securities or obtain additional financing in the future.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">
As long as our Ordinary Shares are listed on the Nasdaq Capital Market, U.S. federal law prevents or preempts the states from regulating
their sale. However, the law does allow the states to investigate companies if there is a suspicion of fraud, and, if there is a finding
of fraudulent activity, then the states can regulate or bar their sale. Further, if we were no longer listed on the Nasdaq Capital Market,
we would be subject to regulations in each state in which we offer our shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
trading price of our Ordinary Shares may be volatile and there may not be an active, liquid trading market for our Ordinary Shares, which
could result in substantial losses to investors.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
trading price of our Ordinary Shares may be volatile and could fluctuate widely due to factors beyond our control. This may happen because
of the broad market and industry factors, like the performance and fluctuation of the market prices of other companies with business
operations located mainly in Singapore that have listed their securities in the United States. In addition to market and industry factors,
the price and trading volume for our shares may be highly volatile for factors specific to our own operations, including the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fluctuations
    in our revenues, earnings and cash flow;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes
    in financial estimates by securities analysts;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">additions
    or departures of key personnel;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">release
    of lock-up or other transfer restrictions on our outstanding equity securities or sales of additional equity securities; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">potential
    litigation or regulatory investigations. </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
of these factors may result in significant and sudden changes in the volume and price at which our shares will trade.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recently,
there have been instances of extreme stock price run-ups followed by rapid price declines and strong stock price volatility with recent
initial public offerings, especially among those with relatively smaller public floats. As a relatively small-capitalization company
with relatively small public float, we may experience greater stock price volatility, extreme price run-ups, lower trading volume and
less liquidity than large-capitalization companies. In particular, our Ordinary Shares may be subject to rapid and substantial price
volatility, low volumes of trades and large spreads in bid and ask prices. Such volatility, including any stock-run up, may be unrelated
to our actual or expected operating performance and financial condition or prospects, making it difficult for prospective investors to
assess the rapidly changing value of our Ordinary Shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, if the trading volumes of our Ordinary Shares are low, investors buying or selling in relatively small quantities may easily
influence prices of our Ordinary Shares. This low volume of trades could also cause the price of our Ordinary Shares to fluctuate greatly,
with large percentage changes in price occurring in any trading day session. Holders of our Ordinary Shares may also not be able to readily
liquidate their investment or may be forced to sell at depressed prices due to low volume trading. Broad market fluctuations and general
economic and political conditions may also adversely affect the market price of our Ordinary Shares. As a result of this volatility,
investors may experience losses on their investment in our Ordinary Shares. A decline in the market price of our Ordinary Shares also
could adversely affect our ability to issue additional shares of Ordinary Shares or other of our securities and our ability to obtain
additional financing in the future. No assurance can be given that an active market in our Ordinary Shares will develop or be sustained.
If an active market does not develop, holders of our Ordinary Shares may be unable to readily sell the shares they hold or may not be
able to sell their shares at all.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the past, shareholders of public companies have often brought securities class action suits against those companies following periods
of instability in the market price of their securities. If we were involved in a class action suit, it could divert a significant amount
of our management&#8217;s attention and other resources from our business and operations and require us to incur significant expenses
to defend the suit, which could harm our results of operations. Any such class action suit, whether or not successful, could harm our
reputation and restrict our ability to raise capital in the future. In addition, if a claim is successfully made against us, we may be
required to pay significant damages, which could have a material adverse effect on our financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may experience extreme stock price volatility, including any stock-run up, unrelated to our actual or expected operating performance,
financial condition or prospects, making it difficult for prospective investors to assess the rapidly changing value of our Ordinary
Shares.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition to the risks addressed above in &#8220;&#8212; The trading price of the Ordinary Shares is likely to be volatile, which could
result in substantial losses to investors,&#8221; our Ordinary Shares may be subject to extreme volatility that is seemingly unrelated
to the underlying performance of our business. In particular, our Ordinary Shares may be subject to rapid and substantial price volatility,
low volumes of trades and large spreads in bid and ask prices, given that we will have a relatively small public floats. Such volatility,
including any stock-run up, may be unrelated to our actual or expected operating performance, financial condition or prospects.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Holders
of our Ordinary Shares may also not be able to readily liquidate their investment or may be forced to sell at depressed prices due to
low volume trading. Broad market fluctuations and general economic and political conditions may also adversely affect the market price
of our Ordinary Shares. As a result of this volatility, investors may experience losses on their investment in our Ordinary Shares. Furthermore,
the potential extreme volatility may confuse the public investors of the value of our stock, distort the market perception of our stock
price and our company&#8217;s financial performance and public image, negatively affect the long-term liquidity of our Ordinary Shares,
regardless of our actual or expected operating performance. If we encounter such volatility, including any rapid stock price increases
and declines seemingly unrelated to our actual or expected operating performance and financial condition or prospects, it will likely
make it difficult and confusing for prospective investors to assess the rapidly changing value of our Ordinary Shares and understand
the value thereof.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Because
we do not expect to pay dividends in the foreseeable future, you must rely on price appreciation of our Ordinary Shares for a return
on your investment.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
currently intend to retain all of our available funds and any future earnings to fund the development and growth of our business. As
a result, we do not expect to pay any cash dividends in the foreseeable future. Therefore, you should not rely on an investment in our
Ordinary Shares as a source for any future dividend income. Our board of Directors has complete discretion as to whether to distribute
dividends, subject to certain requirements of Singapore and Malaysian law. Even if our board of Directors decides to declare and pay
dividends, the timing, amount and form of future dividends, if any, will depend on, among other things, our future results of operations
and cash flow, our capital requirements and surplus, the amount of distributions, if any, received by us from our subsidiary, our financial
condition, contractual restrictions and other factors as determined by our board of Directors. Accordingly, the return on your investment
in our Ordinary Shares will likely depend entirely upon any future price appreciation of our Ordinary Shares. There is no guarantee that
our Ordinary Shares will appreciate in value or even maintain the price at which you purchased our Ordinary Shares. You may not realize
a return on your investment in our shares and you may even lose your entire investment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Short
selling may drive down the market price of our Ordinary Shares.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short
selling is the practice of selling shares that the seller does not own but rather has borrowed from a third party with the intention
of buying identical shares back at a later date to return to the lender. The short seller hopes to profit from a decline in the value
of the shares between the sale of the borrowed shares and the purchase of the replacement shares, as the short seller expects to pay
less in that purchase than it received in the sale. As it is in the short seller&#8217;s interest for the price of the shares to decline,
many short sellers publish, or arrange for the publication of, negative opinions and allegations regarding the relevant issuer and its
business prospects in order to create negative market momentum and generate profits for themselves after selling the shares short. These
short attacks have, in the past, led to selling of shares in the market. If we were to become the subject of any unfavorable publicity,
whether such allegations are proven to be true or untrue, we would have to expend a significant amount of resources to investigate such
allegations and/or defend ourselves. While we would strongly defend against any such short seller attacks, we may be constrained in the
manner in which we can proceed against the relevant short seller by principles of freedom of speech, applicable state law or issues of
commercial confidentiality.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
securities or industry analysts do not publish or publish inaccurate or unfavorable research about our business, or if they adversely
change their recommendations regarding our Ordinary Shares, the market price for our Ordinary Shares and trading volume could decline.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
trading market for our Ordinary Shares will depend in part on the research and reports that securities or industry analysts publish about
us or our business. If research analysts do not establish and maintain adequate research coverage or if one or more of the analysts who
covers us downgrades our Ordinary Shares or publishes inaccurate or unfavorable research about our business, the market price for our
Ordinary Shares would likely decline. If one or more of these analysts cease coverage of the Company or fail to publish reports on us
regularly, we could lose visibility in the financial markets, which, in turn, could cause the market price or trading volume for our
Ordinary Shares to decline.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>As
a company incorporated in the Cayman Islands, we are permitted to follow certain home country practices in relation to corporate governance
matters in lieu of certain requirements under the Nasdaq Capital Market listing standards. These practices may afford less protection
to shareholders than they would enjoy if we complied fully with the Nasdaq Capital Market Listing standards.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a foreign private issuer whose ordinary shares are listed on the Nasdaq Capital Market, we are permitted to follow certain home country
practices in relation to corporate governance matters in lieu of certain requirements under the Nasdaq Capital Market rules. A foreign
private issuer must disclose in its annual reports filed with the SEC each requirement under the Nasdaq Capital Market rules with which
it does not comply, followed by a description of its applicable home country practice. Our home country practices in the Cayman Islands
may afford less protection to holders of our ordinary shares. We may rely on exemptions available under the Nasdaq Capital Market rules
to a foreign private issuer and follow our home country practices in the future, and as a result, you may not be provided with the benefits
of certain corporate governance requirements of the Nasdaq Capital Market rules.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>You
may face difficulties in protecting your interests, and your ability to protect your rights through U.S. courts may be limited, because
we are incorporated under Cayman Islands law</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are an exempted company incorporated under the laws of the Cayman Islands with limited liability. Our corporate affairs are governed
by our Amended <span style="background-color: white">and Restated Memorandum</span> and Articles of Association, the Companies Act and
the common law of the Cayman Islands. The rights of shareholders to take action against our Directors and us, actions by minority shareholders
and the fiduciary duties of our Directors to us under Cayman Islands law are to a large extent governed by the common law of the Cayman
Islands. The common law of the Cayman Islands is derived in part from comparatively limited judicial precedent in the Cayman Islands
as well as from English common law, which are generally of persuasive authority, but are not binding, on a court in the Cayman Islands.
The rights of our shareholders and the fiduciary duties of our Directors under Cayman Islands law are not as clearly established as they
would be under statutes or judicial precedent in some jurisdictions in the United States. In particular, the Cayman Islands has a different
body of securities laws than the United States and provide significantly less protection to investors. In addition, Cayman Islands companies
may not have the standing to initiate a shareholder derivative action in a federal court of the United States. There is no statutory
recognition in the Cayman Islands of judgments obtained in the United States, although the courts of the Cayman Islands will generally
recognize and enforce a non-penal judgment of a foreign court of competent jurisdiction without retrial on the merits.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholders
of Cayman Islands exempted companies like us have no general rights under Cayman Islands law to inspect corporate records (other than
the Amended <span style="background-color: white">and Restated</span> Memorandum and Articles of Association) or to obtain copies of
lists of shareholders of these companies. Our Directors are not required under our Amended <span style="background-color: white">and
Restated </span>Memorandum and Articles of Association to make our corporate records available for inspection by our shareholders. This
may make it more difficult for you to obtain the information needed to establish any facts necessary for a shareholder resolution or
to solicit proxies from other shareholders in connection with a proxy contest.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
corporate governance practices in the Cayman Islands, which is our home country, differ significantly from requirements for companies
incorporated in other jurisdictions such as U.S. states. Currently, we plan to rely on home country practice with respect to any corporate
governance matter. Accordingly, our shareholders may be afforded less protection than they otherwise would under rules and regulations
applicable to U.S. domestic issuers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result of all of the above, shareholders may have more difficulty in protecting their interests in the face of actions taken by our
management, members of the board of Directors or Controlling Shareholder than they would as shareholders of a company incorporated in
a U.S. state.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Certain
judgments obtained against us by our shareholders may not be enforceable</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are a Cayman Islands exempted company. Our operating subsidiaries were incorporated and are located in Singapore and Malaysia. Substantially
all of our assets are located outside of the United States. In addition, all of our current Directors and officers are nationals and
residents of countries other than the United States and substantially all of the assets of these persons are located outside the United
States. As a result, it may be difficult for a shareholder to effect service of process within the United States upon these persons or
to enforce against us, our Directors and officers, including judgments predicated upon the civil liability provisions of the securities
laws of the United States or any state in the United States. Even if you are successful in bringing an action of this kind, the laws
of the Cayman Islands, Singapore and Malaysia may render you unable to enforce a judgment against our assets or the assets of our Directors
and officers. As a result of all of the above, our shareholders may have more difficulties in protecting their interests through actions
against us, our officers, Directors or major shareholders, or our auditor than would shareholders of a corporation incorporated in a
jurisdiction in the United States.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are a foreign private issuer within the meaning of the Exchange Act, and as such we are exempt from certain provisions applicable to
United States domestic public companies.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Because
we qualify as a foreign private issuer under the Exchange Act, we are exempt from certain provisions of the securities rules and regulations
in the United States that are applicable to U.S. domestic issuers, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    rules under the Exchange Act requiring the filing of quarterly reports on Form 10-Q or current reports on Form 8-K with the SEC;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    sections of the Exchange Act regulating the solicitation of proxies, consents, or authorizations in respect of a security registered
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    sections of the Exchange Act requiring insiders to file public reports of their stock ownership and trading activities and liability
    for insiders who profit from trades made in a short period of time; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    selective disclosure rules by issuers of material nonpublic information under Regulation FD.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
will be required to file an annual report on Form 20-F within four months of the end of each fiscal year. In addition, we intend to publish
our financial results on a semi-annual basis through press releases distributed pursuant to the rules and regulations of the Nasdaq Capital
Market. Press releases relating to financial results and material events will also be furnished to the SEC on Form 6-K. However, the
information we are required to file with or furnish to the SEC will be less extensive and less timely compared to that required to be
filed with the SEC by U.S. domestic issuers. As a result, you may not be afforded the same protections or information that would be made
available to you if you were investing in a U.S. domestic issuer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may lose our foreign private issuer status in the future, which could result in significant additional costs and expenses to us. </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
discussed above, we are a foreign private issuer under the Exchange Act, and therefore, we are not required to comply with all of the
periodic disclosure and current reporting requirements of the Exchange Act. The determination of foreign private issuer status is made
annually on the last Business Day of an issuer&#8217;s most recently completed second fiscal quarter, and, accordingly, the next determination
will be made with respect to us on June 30, 2024. In the future, we would lose our foreign private issuer status if (1) more than 50%
of our outstanding voting securities are owned by U.S. residents and (2) a majority of our Directors or executive officers are U.S. citizens
or residents, or we fail to meet additional requirements necessary to avoid the loss of foreign private issuer status. If we lose our
foreign private issuer status, we will be required to file with the SEC periodic reports and registration statements on U.S. domestic
issuer forms, which are more detailed and extensive than the forms available to a foreign private issuer. We will also have to comply
with U.S. federal proxy requirements, and our officers, Directors and 10% shareholders will become subject to the short-swing profit
disclosure and recovery provisions of Section 16 of the Exchange Act. In addition, we will lose our ability to rely upon exemptions from
certain corporate governance requirements under the listing rules of the Nasdaq. As a U.S. listed public company that is not a foreign
private issuer, we will incur significant additional legal, accounting and other expenses that we will not incur as a foreign private
issuer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
we are classified as passive foreign investment company, United States taxpayers who own our securities may have adverse United States
federal income tax consequences.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are a non-U.S. corporation and, as such, we will be classified as a passive foreign investment company, which is known as a PFIC, for
any taxable year if, for such year, either</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
    least 75% of our gross income for the year is passive income; or</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    average percentage of our assets (determined at the end of each quarter) during the taxable year that produce passive income or that
    are held for the production of passive income is at least 50%.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Passive
income generally includes dividends, interest, rents, royalties (other than rents or royalties derived from the active conduct of a trade
or business) and gains from the disposition of passive assets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
we are determined to be a PFIC for any taxable year (or portion thereof) that is included in the holding period of a U.S. taxpayer who
holds our securities, the U.S. taxpayer may be subject to increased U.S. federal income tax liability and may be subject to additional
reporting requirements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">While
we do not expect to become a PFIC, because the value of our assets for purposes of the asset test may be determined by reference to the
market price of our ordinary shares, fluctuations in the market price of our ordinary shares may cause us to become a PFIC for the current
or subsequent taxable years. The determination of whether we will be or become a PFIC will also depend, in part, on the composition of
our income and assets. If we determine not to deploy significant amounts of cash for active purposes, our risk of being a PFIC may substantially
increase. Because there are uncertainties in the application of the relevant rules and PFIC status is a factual determination made annually
after the close of each taxable year, there can be no assurance that we will not be a PFIC for the current taxable year or any future
taxable year.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
a more detailed discussion of the application of the PFIC rules to us and the consequences to U.S. taxpayers if we were determined to
be a PFIC, see &#8220;Item 10. Additional Information &#8212;10.E. Taxation &#8212; Passive Foreign Investment Company Considerations.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
more information see &#8220;Item 10. Additional Information&#8212;10.E. Taxation&#8212;United States Federal Income Tax Considerations&#8212;Passive
Foreign Investment Company Rules.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may need additional capital, and we may be unable to obtain such capital in a timely manner or on acceptable terms, or at all. </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Growing
and operating our business will require significant cash investments, capital expenditures and commitments to respond to business
challenges, including developing or enhancing new or existing services and technologies and expanding our infrastructure. If cash on
hand including those net proceeds from the initial public offering during 2023 and cash generated from operations are not sufficient
to meet our cash and liquidity needs, we may need to seek additional capital, potentially through debt or equity financings. We may
not be able to raise required cash on terms acceptable to us, or at all. Such financings may be on terms that are dilutive or
potentially dilutive to our shareholders, and the prices at which new investors would be willing to purchase our securities may be
lower than the initial public offering price or the then-current market price per share of our Ordinary Shares. The holders of new
securities may also have rights, preferences, or privileges that are senior to those of existing stockholders. If new financing
sources are required, but are insufficient or unavailable, we may need to modify our growth and operating plans and business
strategies based on available funding, if any, which would harm our ability to grow our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are exposed to risks in respect of acts of war, terrorist attacks, epidemics, political unrest, natural disasters, adverse weather and
other uncontrollable events.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business activities are principally carried out in Singapore and Malaysia, and we intend to expand our operations across new markets
in Southeast Asia. Our geographic presence in Southeast Asia may make us vulnerable in the event of increased tension or hostilities
in certain countries, including the countries in which our customers operate. In addition, unforeseeable circumstances and other factors
such as power outages, labor disputes, severe weather conditions and natural or other catastrophes may disrupt our operations, and terrorist
attacks or other acts of violence may further materially and adversely affect the global financial markets and business and consumer
confidence. Any such events may cause damage or disruption to our business, markets, customers and suppliers, any of which could materially
and adversely affect our business, prospects, financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
will incur increased costs as a result of being a public company after we cease to qualify as an emerging growth company.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are a public company and expect to incur significant legal, accounting and other expenses that we did not incur as a private company.
The Sarbanes-Oxley Act of 2002 and the rules subsequently implemented by the SEC and the New York Stock Exchange detailed requirements
concerning corporate governance practices of public companies. As a company with less than US$1.235 billion in net revenues for our last
fiscal year, we qualify as an &#8220;emerging growth company&#8221; pursuant to the JOBS Act. An emerging growth company may take advantage
of specified reduced reporting and other requirements that are otherwise applicable generally to public companies. These provisions include
exemption from the auditor attestation requirement under Section 404 of the Sarbanes-Oxley Act of 2012 relating to internal controls
over financial reporting.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
expect these rules and regulations to increase our legal and financial compliance costs and to make some corporate activities more time-consuming
and costly. After we are no longer an &#8220;emerging growth company,&#8221; we expect to incur significant expenses and devote substantial
management effort toward ensuring compliance with the requirements of Section 404 of the Sarbanes-Oxley Act of 2002 and the other time
and attention to our public company reporting obligations and other compliance matters. For example, as a result of becoming a public
company, we will need to increase the number of independent directors and adopt policies regarding internal controls and disclosure controls
and procedures. We also expect that operating as a public company will make it more difficult and more expensive for us to obtain director
and officer liability insurance, and we may be required to accept reduced policy limits and coverage or incur substantially higher costs
to obtain the same or similar coverage. In addition, we will incur additional costs associated with our public company reporting requirements.
It may also be more difficult for us to find qualified persons to serve on our board of directors or as executive officers. We are currently
evaluating and monitoring developments with respect to these rules and regulations, and we cannot predict or estimate with any degree
of certainty the amount of additional costs we may incur or the timing of such costs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are an &#8220;emerging growth company,&#8221; and the reduced disclosure requirements applicable to emerging growth companies may make
our Ordinary Shares less attractive to investors.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are an &#8220;emerging growth company,&#8221; as defined in the JOBS Act, and we may take advantage of certain exemptions from various
requirements applicable to other public companies that are not emerging growth companies including, most significantly, not being required
to comply with the auditor attestation requirements of Section 404 of Sarbanes-Oxley Act of 2002 for so long as we are an emerging growth
company until the fifth anniversary from the date of our initial listing. As a result, if we elect not to comply with such auditor attestation
requirements, our investors may not have access to certain information they may deem important.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
JOBS Act also provides that an emerging growth company does not need to comply with any new or revised financial accounting standards
until such date that a private company is otherwise required to comply with such new or revised accounting standards. Pursuant to the
JOBS Act, we have elected to take advantage of the benefits of this extended transition period for complying with new or revised accounting
standards as required when they are adopted for public companies. As a result, our operating results and financial statements may not
be comparable to the operating results and financial statements of other companies who have adopted the new or revised accounting standards.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">After
we are no longer an &#8220;emerging growth company,&#8221; we expect to incur significant expenses and devote substantial management
effort toward ensuring compliance with the requirements of Section 404 of the Sarbanes- Oxley Act of 2002 and the other rules and regulations
of the SEC, which may adversely affect our financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Relating to the Jurisdictions where we operate</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Any
adverse changes in the political, economic, legal, regulatory taxation or social conditions in the jurisdictions that we operate in or
intend to expand our business may have a material adverse effect on our operations, financial performance and future growth.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business, prospects, financial condition and results of operations are dependent on and may be adversely affected by political, economic,
social and legal developments that are beyond our control in each of the jurisdictions that we operate in or in which we intend to expand
our business and operations. Such political and economic uncertainties may include risks of war, terrorism, nationalism, expropriation
or nullification of contracts, changes in interest rates, economic growth, national fiscal and monetary policies, inflation, deflation,
methods of taxation and tax policy. Negative developments in the socio-political climate of these regions may also adversely affect our
business, prospects, financial condition and results of operations. These developments may include, but are not limited to, changes in
political leadership, nationalization, price and capital controls, sudden restrictive changes to government policies, introduction of
new taxes on goods and services and introduction of new laws, as well as demonstrations, riots, coups and war. These may result in the
nullification of contracts and/or prohibit us from continuing our business operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
jurisdictions that we operate in or in which we intend to expand our business and operations may be in a state of rapid political, economic
and social changes, and may also be subject to unforeseeable circumstances such as natural disasters and other uncontrollable events,
which will entail risks to our business and operations if we are to expand in the region in the future. There can also be no assurance
that we will be able to adapt to the local conditions, regulations and business practices and customs of the regions in which we operate
in the future. Any changes implemented by the government of these regions resulting in, amongst others, currency and interest rate fluctuations,
capital restrictions and changes in duties and taxes detrimental to our business could materially and adversely affect our business,
prospects, financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are exposed to risks in respect of acts of war, terrorist attacks, epidemics, political unrest, natural disasters, adverse weather and
other uncontrollable events.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business activities are principally carried out in Singapore and Malaysia, and we intend to expand our operations across new markets
in Southeast Asia. Our geographic presence in Southeast Asia may make us vulnerable in the event of increased tension or hostilities
in certain countries, including the countries in which our customers operate. In addition, unforeseeable circumstances and other factors
such as power outages, labor disputes, severe weather conditions and natural or other catastrophes may disrupt our operations, and terrorist
attacks or other acts of violence may further materially and adversely affect the global financial markets and business and consumer
confidence. Any such events may cause damage or disruption to our business, markets, customers and suppliers, any of which could materially
and adversely affect our business, prospects, financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are subject to evolving laws, regulations, standards and policies, and any actual or perceived failure to comply could harm our reputation
and brand, subject us to significant fines and liability, or otherwise adversely affect our business.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
laws, regulations, standards and policies in the jurisdictions in which we operate or may in the future operate are continuously evolving.
The costs of compliance, including remediation of any discovered issues and any changes to our operations regulated by new or amended
laws, may be significant, and any failures to comply could result in additional expenses, delays or fines. As we expand our business
into the new markets, we are in the process of reviewing the applicable laws and regulations in each jurisdiction, including required
approvals, licenses and permits. Such laws, regulations, standards and policies continue to rapidly change, which increases the likelihood
of a patchwork of complex or conflicting regulations, or which could increase our compliance costs or otherwise affect our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
interpretation and application of laws and regulations in the jurisdictions in which we operate involve uncertainties.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
courts in certain jurisdictions in which we operate or may in the future operate may offer less certainty as to the judicial outcome
or a more protracted judicial process than is the case in more established economies. Businesses can become involved in lengthy court
cases over simple issues when rulings are not clearly defined, and the poor drafting of laws and excessive delays in the legal process
for resolving issues or disputes compound such problems. Accordingly, we could face risks such as (a) effective legal redress in the
courts of such jurisdictions being more difficult to obtain, whether in respect of a breach of law or regulation, or in an ownership
dispute; (b) a higher degree of discretion on the part of governmental authorities and therefore less certainty; (c) the lack of judicial
or administrative guidance on interpreting applicable rules and regulations; (d) inconsistencies or conflicts between and within various
laws, regulations, decrees, orders and resolutions; or (e) relative inexperience or unpredictability of the judiciary and courts in such
matters.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Enforcement
of laws in some of the jurisdictions in which we operate or may in the future operate may depend on and be subject to the interpretation
placed upon such laws by the relevant local authority, and such authority may adopt an interpretation of an aspect of local law which
differs from the advice given to us by local lawyers or even previously by the relevant local authority itself. Furthermore, there is
limited or no relevant case law providing guidance on how courts would interpret such laws and the application of such laws to our contracts,
operations, licenses, license applications or other arrangements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
can be no assurance that there will be no unfavorable interpretation or application of the laws in the jurisdictions in which we operate
or that such interpretation or application will not adversely affect our contracts, operations, licenses, license applications or other
legal arrangements. In certain jurisdictions, the commitment of local businesses, government officials and agencies and the judicial
system to abide by legal requirements and negotiated agreements may be less certain and more susceptible to revision or cancellation,
and legal redress may be uncertain or delayed. If the existing body of laws and regulations in the countries in which we operate are
interpreted or applied, or relevant discretions exercised, in an inconsistent manner by the courts or applicable regulatory bodies, this
could result in ambiguities, inconsistencies and anomalies in the enforcement of such laws and regulations, which in turn could hinder
our long-term planning efforts and may create uncertainties in our operating environment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Any
limitations on the ability of our subsidiaries to pay dividends to us could have a material adverse effect on our ability to conduct
our business.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are a holding company incorporated in Singapore and operate certain parts of our businesses through our operating subsidiaries, including
overseas operating subsidiaries. Therefore, the availability of funds to pay dividends to our shareholders depends upon dividends received
from our subsidiaries. If our subsidiaries incur debts or losses, such indebtedness or loss may impair their ability to pay dividends
or other distributions to us. As a result, our ability to pay dividends to our Shareholders will be restricted. Local laws and regulations
have differing requirements and restrictions on the ability of a company to pay dividends to its shareholders. In addition, restrictive
covenants in bank credit facilities or other agreements that we or our subsidiaries have entered into or may enter into in the future
may also restrict the ability of our subsidiaries to provide capital or declare dividends to us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Government
regulation of loans and direct investments by our Company to our foreign subsidiaries may delay or prevent us from making loans or additional
capital contributions, which could materially and adversely affect our liquidity and ability to expand our business and operations in
such jurisdictions.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Local
laws and regulations may also have differing requirements and restrictions on the ability of a foreign holding company to make loans,
direct investments or additional capital contribution to our overseas operating subsidiaries. This may impede our ability to expand our
business and operations and increase our presence in these jurisdictions where we are seeking to expand our business, and our future
plans and growth may be adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span id="Z_005"></span><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b>Item
4. Information on the Company</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4.A.
History and Development of the Company </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Corporate
History </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Group&#8217;s history can be traced back to 2015 when Ms. Rhonda Wong and Ms. Race Wong saw an opportunity to develop a data and technology-driven
property technology platform. Ohmyhome (S) was therefore initially established to carry on the provision of a self-served platform for
users to list and search homes. Since then, we have grown into a one-stop-shop property platform covering a comprehensive range of property
services and solutions, which comprises brokerage services and emerging and other services, such as home renovation and furnishing services,
listing and research, mortgage referral, legal services and insurance referral services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Corporate
Structure</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Company was incorporated in the Cayman Islands on July 19, 2022 under the Companies Act as an exempted company with limited liability.
Our authorized share capital is US$500,000 divided into 500,000,000 Ordinary Shares, with a par value of US$0.001 each. Prior to our
Group&#8217;s reorganization, Ohmyhome (S) was the holding company of our Group. Our subsidiaries in Singapore, namely, Ohmyhome (R),
Ohmyhome (I), Cora.Pro and DreamR, are wholly-owned subsidiaries of Ohmyhome (S). Ohmyhome (S) also has a 49% interest in Ohmyhome (M),
and an indirect interest of 24% in Ohmyhome (RL) (through the 49% interest in Ohmyhome (RL) held by Ohmyhome (M)).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
part of our Group&#8217;s internal reorganization for the purposes of the listing, Ohmyhome (BVI) was incorporated in the BVI on July
27, 2022 with limited liability, authorized to issue up to a maximum of 50,000 ordinary shares of a single class without par value. Ohmyhome
(BVI) is a wholly-owned subsidiary of our Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to a restructuring agreement dated November 30, 2022, each of Anthill and the Other Existing Shareholders transferred their respective
shares in Ohmyhome (S), representing in aggregate 100% of the issued share capital of Ohmyhome (S), to Ohmyhome (BVI). The consideration
for the share transfers was satisfied by the allotment and issuance of 14,999,999 Ordinary Shares in aggregate to Anthill and the Other
Existing Shareholders, each credited as fully paid.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
completion of the reorganization, our Company became the holding company of our Group and we became owned as to 9,390,406; 284,806; 58,693;
344,593; 591,395; 230,215; 1,785,941; 460,429; 118,662; 122,307; 1,227,446; 292,280; 301,120; 625,024 and 416,683 Ordinary Shares by
Anthill, Ang Yen Ney, Anthony Craig Bolger, Ong Eng Yaw, Primefounders Pte. Ltd., Teo Khiam Chong, Vienna Management Ltd., Wang Yu Huei,
K3 Ventures Pte. Ltd., Lee Kwi Thai, GEC Tech Ltd., Chew Kwee San, Fong Cheng Kee, Swettenham Blue Pte. Ltd. and Tsai Chun-Chia, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">On October 6, 2023, Ohmyhome (BVI), a wholly owned subsidiary of the Company, completed the acquisition of 100% of the issued
share capital of Simply for the Total Consideration of S$4,712,000. The Total Consideration shall be satisfied by way of the Cash Consideration
and the allotment and issuance of the Consideration Shares in four (4) tranches in accordance with the SPA, with the first tranche being
paid to the Simply Sellers on the Completion Date, October 6, 2023, in accordance with the terms of the SPA. Please refer to the section
entitled &#8220;<i>Recent Developments</i>&#8221; for further details.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Organization
Chart</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
chart below sets out our corporate structure.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><img src="form20-f_001.jpg" alt=""/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Note
1: The remaining 51% interest is held by Ms. Wong Wan Chin, sister of Ms. Rhonda Wong and Ms. Race Wong.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Note
2: The remaining 51% interest is held by Ohmyhome Principal Sdn. Bhd., a company owned equally by Khor Siew Keng and Mun Shei Ngee respectively,
both Independent Third Parties.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><i>*</i></span><i><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Where
less than 50% of the equity of an investee is held, the Company (through its subsidiaries) holds significantly more voting rights than
any other vote holder or organized company of vote holders. An assessment has been made, taking into account all the factors relevant
to the relationship with the investee, to ascertain control has been established and the investee should be consolidated as a subsidiary
of the Company</span></i><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Entities</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
description of our principal operating subsidiaries is set out below.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Ohmyhome
(S)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 12, 2015, Ohmyhome (S) was incorporated in Singapore as a private company limited by shares. Ohmyhome (S) commenced business on
May 21, 2016 and is principally engaged in the provision of a one-stop-shop property platform for our customers. As part of a group reorganization
on November 30, 2022, Ohmyhome (S) became an indirect wholly-owned subsidiary of our Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Ohmyhome
(I)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 5, 2020, Ohmyhome (I) was incorporated in Singapore as a private company limited by shares. Ohmyhome (I) was initially established
to provide home insurance services to house users. Ohmyhome (I) does not have operations now. As part of a group reorganization on November
30, 2022, Ohmyhome (I) became an indirect wholly-owned subsidiary of our Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Ohmyhome
(R)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 5, 2020, Ohmyhome (R) was incorporated in Singapore as a private company limited by shares. Ohmyhome (R) commenced business on
March 6, 2020 and is the renovation arm of our Group principally engaged in design and build, project management for interior decoration
projects for residential and commercial units. As part of a group reorganization on November 30, 2022, Ohmyhome (R) became an indirect
wholly-owned subsidiary of our Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cora.Pro</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
May 21, 2020, Cora.Pro was incorporated in Singapore as a private company limited by shares. Cora.Pro was established to distribute a
product developed by us which is mainly used as a platform for property management firms and developers to facilitate communication,
facility booking, fee and tax payments. As part of a group reorganization on November 30, 2022, Cora.Pro became an indirect wholly-owned
subsidiary of our Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>DreamR</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 7, 2021, Ganze was incorporated in Singapore as a private company limited by shares. Ganze was established as the renovation
arm of our Group, engaged in interior decoration projects of high-end residential and commercial units. As part of a group reorganization
on November 30, 2022, Ganze became an indirect wholly owned subsidiary of our Company. On June 5, 2023, Ganze engaged in a change of entity name to DreamR Project Pte. Ltd.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Ohmyhome
(M)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 17, 2019, Ohmyhome (M) was incorporated in Malaysia as a private company limited by shares. Ohmyhome (M) was established as a
subsidiary of Ohmyhome (S), principally engaging in the provision of a one-stop-shop property platform for our customers in Malaysia.
As part of a group reorganization on November 30, 2022, Ohmyhome (M) became an indirect 49%-owned subsidiary of our Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Ohmyhome
(RL)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 17, 2019, Ohmyhome (M) was incorporated in Malaysia as a private company limited by shares. Ohmyhome (RL) was established as
a subsidiary of Ohmyhome (M), mainly providing licensed property brokerage services to our customers in Malaysia. As part of a group
reorganization on November 30, 2022, Ohmyhome (RL) became an indirect 24%-owned subsidiary of our Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><b>Simply (Singapore)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">On October 6, 2023, Ohmyhome (BVI), a wholly owned subsidiary of the Company acquired 100% of the total number of
issued shares in the capital of Simply. Simply was incorporated in Singapore as a private company limited by shares on January 4, 1995
and is a tech-enabled property management company in Singapore.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Corporate
Information</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">We
were incorporated in the Cayman Islands on </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 19<span style="background-color: white">,
2022. Our registered office in the Cayman Islands is at Cricket Square, Hutchins Drive, P.O. Box 2681, Grand Cayman, KY1-1111 Cayman
Islands. Our principal executive office is at 11 Lorong 3 Toa Payoh, Block B, #04-16/21, Jackson Square, Singapore 319579. Our telephone
number at this location is </span>+65 6886 9009. <span style="background-color: white">Our principal website address is <span style="text-decoration: underline">https://ohmyhome.com</span>.
The information contained on our website does not form part of this annual report. Our agent for service of process in the United States
is Cogency Global Inc., 122 E. 42<sup>nd</sup> Street, 18<sup>th</sup> Floor, New York, New York 10168.</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4.B.
Business Overview</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Overview</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are a data and technology-driven property technology company based in Singapore. Through our subsidiaries, we operate a
one-stop-shop property platform which provides end-to-end property solutions and services for our customers, for both the HDB
property market and the private property market, which comprises brokerage services and emerging and other services, such as home
renovation and furnishing services, listing and research, mortgage referral, legal services and insurance referral services. We
operate on a data-driven customer-centric business model and through our platform, we seek to provide a comprehensive suite of
property solutions and services to aid our customers in every step of their property transaction journey, with the objective of
making property transactions and related services simple, efficient and affordable for all. Since the incorporation of our
subsidiary, Ohmyhome (S), in 2015 and the commencement of our business operations in 2016, our platform has facilitated over 6,573
agent brokerage transactions and other property-related services and over 9,082 self-transacted online property transactions, with
an aggregate GTV of over US$3 billion as of December 31, 2023, making us one of Singapore&#8217;s largest integrated property
transactions and services platforms, according to Frost &amp; Sullivan. We operate our <i>Ohmyhome </i>platform in Singapore and
Malaysia. Today, <i>Ohmyhome </i>has been ranked Singapore&#8217;s top mobile application for property listings and transactions by
customer ratings and is a leading one-stop property platform for property transactions and property-related services for both the
HDB property market and the private property market, according to Frost &amp; Sullivan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
platform appeals to and supports a growing online community and network of users looking to list and search for properties online, seeking
information on their property transactions and other value-added services, through the comprehensive property-related solutions and services
available on our platform. As at December 31, 2023, we have around 200,000 monthly active users on our online website and mobile application
on average, and over 745,000 downloads of our mobile application. Our website also receives a weekly average of over 50,000 unique visitors
and a monthly average of over 500,000 website visits. As at December 31, 2023, our platform contained over 18,000 active listings for residential
properties for sale and rental on a monthly basis. An active listing refers to a listing where the property of the subject listing is
still on the market for sale or for lease. Each listing has an expiration date of 30 days from the date of the listing and listing owners
will have to renew the listing before its expiry to keep the listing active for another 30 days. In the event where a listing has reached
its expiry or is indicated as sold or leased as the case may be, such listing would be removed and will no longer be searchable by the
public unless a new listing has been created.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe that our diverse range of listings and comprehensive range of property-related services provides an effective channel for customers
to market and search for properties and provides speed, ease and reliability to their property transactions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the financial year ended December 31, 2021 and 2022, we generated revenue of approximately S$4.4 million and S$7.0 million, respectively,
representing an annual growth of 60.4%. Our revenue generated by brokerage services constituted 85.2% and 43.7% of our total revenue
for the financial year ended December 31, 2021 and 2022, respectively. Our revenue generated by emerging and other services constituted
14.8% and 56.3% of our total revenue for the financial year ended December 31, 2021 and 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">For the financial year ended December 31, 2023, we generated revenue of approximately S$5.0 million, representing
an annual growth of (28.3)%. Our revenue generated by brokerage services constituted 56.3% of our total revenue for the financial year
ended December 31, 2023. Our revenue generated by emerging and other services constituted 26.6% of our total revenue for the financial
year ended December 31, 2023. Our revenue generated by newly acquired property management services constituted 16.8% of our total revenue
for the financial year ended December 31, 2023.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
Technology-Enabled Solutions</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe that the use of technology and data is our key edge over our competitors. Our core service offerings are categorized as follows,
all of which are offered through our one-stop platform:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Brokerage
    Services.</i> For clients who wish to engage professional real estate services, we offer brokerage services through our Super Agents
    to represent customers seeking to purchase, sell, rent, or lease their properties on our platform. We also provide documentation
    services for clients who have already found a keen counterpart to their transactions and wish to engage us to assist with all necessary
    paperwork to complete the transaction.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Emerging
    and Other Services. </i>We offer the following emerging and other services in connection with property transactions, which can each
    be utilized by our customers as a standalone service or in conjunction with our other service offerings:</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Listing
    and Research. </i>We provide an online platform for home sellers to freely list their properties and for home buyers to freely view
    such listings. We also provide online tools and resources, including property transaction guides, automated electronic valuation
    of listed properties, and calculators for mortgage affordability and determining the amount of stamp duty payable on any property
    transaction, to provide our users with comprehensive resources to aid them in embarking on their property transaction journey.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Mortgage
    Referral Services.</i> Through our online platform, we provide our customers with referrals to experienced financial service providers
    from our partner banks, who provide mortgage advice and financing guidance. We also value-add by compiling and comparing the interest
    rates across our wide range of partner banks, to provide the financing option best tailored to each individual customer&#8217;s needs.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Legal
    Services. </i>We provide our customers with access to specialized law firms through our online platform, which provide conveyancing
    services, legal advice and the preparation of documentation to provide our users with a hassle-free conveyancing process and to better
    equip them with sufficient know-how to protect their legal interests while completing their property transactions.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Insurance
    Referral Services.</i> We partner with established insurance brokers to provide our customers with access to insurance policies,
    such as home insurance and fire insurance, to meet their property transaction needs.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Renovation
    and Home Services</i>. We offer renovation services and partner with trusted brands to help homeowners conceptualize, design, budget
    and project manage their renovation projects. We also offer a wide range of home needs services such as cleaning, painting and servicing
    to suit the upgrading and maintenance needs of homeowners. As part of our home services, we work with external partners to offer
    professional moving services to customers moving to a new residential or commercial property. In addition, we also provide assistance
    to foreign customers relocating from overseas to our country of operation, and we also advise such foreign customers on relevant
    rules and regulations to ensure compliance with the relevant laws and regulations and if applicable, that the tenancy agreement protects
    the rights and needs of the customer.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Property
Management Services</i> Through the acquisition of Simply, we provide property management services to MCSTs in Singapore to manage
the facilities and public spaces within the condominium and executive condominium projects, as well as for commercial and industrial
complexes. We provide routine management, administration and secretarial services, accounting and finance management, and the operation
and maintenance of the estates.</span></p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Recent
Developments</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 23, 2023, the Company completed its initial public offering. In this offering, the Company issued 2,800,000 Ordinary Shares at
a price of US$4.00 per share. The Company received gross proceeds in the amount of US$11.2 million before deducting any underwriting
discounts or expenses. The Ordinary Shares began trading on March 21, 2023 on the Nasdaq Capital Market under the ticker symbol &#8220;OMH.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
May 15, 2023, the Company announced the signing of a non-binding memorandum of understanding with Ohmyhome Property Inc. to officially
expand into the Philippines Market. Ohmyhome Property Inc., a Philippine company, is an independent service provider to our Singapore
operating subsidiary Ohmyhome (S) in the Philippines pursuant to a service agreement between the two parties (the &#8220;Service Agreement&#8221;).
The Service Agreement granted Ohmyhome Property Inc. the non-exclusive and non-assignable rights to use the trademark and brand name
in the Philippines in exchange for Ohmyhome Property Inc.&#8217;s services to promote the &#8220;Ohmyhome&#8221; brand and platform in
the Philippines. This arrangement enabled us to introduce the brand to potential partners including banks, property companies, real estate
professionals and other relevant parties in the Philippines, and provide Ohmyhome (S) with industry insights and information about the
Philippine market. As part of that Service Agreement, Ohmyhome Property Inc. agreed to commit resources to promote the brand locally.
Meanwhile, Ohmyhome Property Inc. holds a real estate brokerage license in the Philippines and provides brokerage services for customers
they gather. Under the Service Agreement, they can only use our brand until January 2024. As a result, we entered into a non-binding
memorandum of understanding to potentially invest in or acquire Ohmyhome Property Inc. and we have started conducting due diligence on
Ohmyhome Property Inc. while we learn more about its business and negotiate terms of the potential investment in, or acquisition of,
Ohmyhome Property Inc. The memorandum of understanding is not legally binding and was entered into at arm&#8217;s length.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
May 16, 2023, the Company announced the signing of a non-legally binding memorandum of understanding for the potential acquisition of
a tech-enabled property management company in Singapore.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 3, 2023, the Company and Wong Kok Hoe (the &#8220;Debt Seller&#8221;) entered into a debt purchase agreement (&#8220;Debt Purchase
Agreement&#8221;) pursuant to which the Company agreed to purchase the debt of Ohmyhome Property Inc., a Philippine company, from the
Debt Seller (the &#8220;Debt&#8221;). The Debt has a principal amount of US$1,986,287.50 and a maturity date on March 31, 2023 with 0%
interest. The Debt is due any time upon demand by the debt holder. After the purchase of the debt, the debt owed by Ohmyhome Property
Inc. to the Company has an interest of 5.0% and a repayment date on the earlier of (i) within 14 days from the date of demand by the
Company or (ii) 12 months from the date of the Debt Purchase Agreement. The Debt Purchase Agreement was negotiated at arm&#8217;s length
and has been approved by the Board of Directors of the Company. Pursuant to the Debt Purchase Agreement, the Debt Seller agreed to sell,
assign and transfer the Debt to the Company for a total purchase price of US$1,986,287.50, such that Ohmyhome Property Inc. owes the
Debt to the Company. The transaction has been closed. The Debt Purchase Agreement is governed by Singapore law.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
August 15, 2023, Mr. Joshua Cui tendered his resignation as the Chief Financial Officer of the Company to the Board of the Company, effective
on September 15, 2023. Mr. Joshua Cui&#8217;s resignation was for personal reasons and was not due to any disagreement with the Company.
To fill the vacancy created by Mr. Joshua Cui&#8217;s resignation, on September 12, 2023, the Board appointed Ms. Chan Sze Ying (&#8220;Sze
Ying&#8221;) to serve as the Company&#8217;s Finance Director, effective on the same date. The role of Finance Director is that of an
employee, and Sze Ying is not a member of the Board.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
October 6, 2023, Ohmyhome (BVI), a wholly owned subsidiary of the Company, entered into a sale and purchase agreement (&#8220;SPA&#8221;)
with (i) Sakal Real Estate Partners Pte. Ltd., (ii) Narendra Patel and (iii) Chong Jia Gen, Kenneth (collectively, the &#8220;Simply
Sellers&#8221;) pursuant to which Ohmyhome (BVI) agreed to acquire 350,140 issued and fully paid ordinary shares in the capital of Simply
Sakal Pte. Ltd. (&#8220;Simply&#8221;) from the Simply Sellers, representing 100% of the total number of issued shares in the capital
of Simply (&#8220;Simply Sakal Acquisition&#8221;) for a total consideration of S$4,712,000 (equivalent to approximately US$3,500,000)
(&#8220;Total Consideration&#8221;). Simply is a tech-enabled property management company in Singapore. The Total Consideration shall
be satisfied by way of S$1,712,000 (equivalent to approximately US$1,300,000) in cash (&#8220;Cash Consideration&#8221;) and S$3,000,000
(equivalent to approximately US$2,200,000) by way of allotment and issuance of new Ordinary Shares (&#8220;Consideration Shares&#8221;).
Pursuant to the terms of the SPA, settlement of the Total Consideration shall take place in four tranches as follows: (a) an amount of
S$513,600 in cash (equivalent to 30% of the Cash Consideration) and the satisfaction of S$750,000 by way of the allotment and issuance
of Consideration Shares on the date of completion of the Simply Sakal Acquisition (&#8220;Completion Date&#8221;); (b) an amount of S$513,600
in cash (equivalent to 30% of the Cash Consideration) and the satisfaction of S$750,000 by way of the allotment and issuance of Consideration
Shares on the first anniversary of the Completion Date; (c) an amount of S$684,800 in cash (equivalent to 40% of the Cash Consideration)
and the satisfaction of S$750,000 by way of the allotment and issuance of Consideration Shares on the second anniversary of the Completion
Date; and (d) the satisfaction of S$750,000 by way of the allotment and issuance of Consideration Shares on the third anniversary of
the Completion Date. In connection with the completion of the Simply Sakal Acquisition on October 6, 2023, the Company had, on the same
date, paid the first tranche of the Cash Consideration and issued 171,384 Ordinary Shares to the Simply Sellers in the proportion set
out in the SPA, in satisfaction of the Cash Consideration and the Consideration Shares payable and/or to be allotted and issued on the
Completion Date, respectively. The SPA, which has been approved by the Board of Directors of the Company, was negotiated at arm&#8217;s
length between Ohmyhome (BVI) and the Simply Sellers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 16, 2024, the Company completed its upsized public offering of ordinary shares. In this offering, the Company issued 3,555,555
ordinary shares at a public offering price of $1.35 per ordinary share. The Company received gross proceeds in the amount of US$4.8 million
before deducting placement agent fees and other offering expenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 22, 2024, Sze Ying tendered her resignation as the Finance Director of the Company to the Board, effective on March 23, 2024. Sze
Ying&#8217;s resignation was for personal reasons and was not due to any disagreement with the Company. Her departure is not related
to the operations, policies or practices of the Company or any issues regarding accounting policies or practices. In the interim, the
Company&#8217;s Director and Chief Executive Officer, Rhonda Wong, will assume the duties as Principal Financial Officer of the Company.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Ohmyhome Pte. Ltd., a wholly owned subsidiary of the Company, has received
and signed a Letter of Offer for a working capital loan of S$432,000 (US$327,397) by an established private lender on February 2, 2024, with a loan term of 5 years at an interest rate of 7.50% per annum.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Our
Services</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Through
our <i>Ohmyhome </i>website and mobile application, we provide end-to-end property-related solutions and services for our customers,
which consists of (a) brokerage services; and (b) emerging and other property-related services, such as listing and research services,
mortgage referral services, legal services, insurance referral services and renovation and home services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Brokerage
Services </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
provide brokerage services to customers who wish to engage a professional real estate agent to act as their representative for their
property transactions. We will assign one of our Super Agents to our customers based on the location and property in question. Our in-house
Super Agents have in-depth knowledge, experience and expertise in the property type and location which they specialize in. According
to the CEA&#8217;s public database of agent transactions and the Company&#8217;s staff list, our Super Agents were listed in CEA&#8217;s
top 1% of real estate agents in Singapore, based on the volume of selling transactions in 2021 (<i>CEA Salespersons&#8217; Property Transaction
Records (Residential) as at May 30, 2022: https://data.gov.sg/dataset/cea-salesperson-residential-transaction-record</i>).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
brokerage services are delivered through our <i>Ohmyhome </i>platform and accessible via our website and mobile application. A dedicated
relationship manager is then assigned to the customer. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Super Agent that is assigned to the customers based on best fit of their needs will provide listing services for home sellers,
facilitating sale and purchase transactions, overseeing rental or leasing agreements, and assisting with the documentation and negotiation,
to ensure an overall smooth property transaction from the start to end. For customers looking to sell or lease properties, the Super
Agent will assist with taking professional photos and videos of the property, as well as a three-dimensional (3D) virtual tour experience
for potential buyers. In addition to listing the property on our <i>Ohmyhome</i> platform, we will also market our customer&#8217;s properties
on other major advertising platforms, such as Google and Facebook and other online property advertising platforms. We also combine our
brokerage services with our advanced property matching technology and extensive database to ensure that homeowners are matched with the
most suitable home buyers or renters for their property, allowing for efficient and expedited property transactions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Apart
from full brokerage services, customers who have chosen to self-transact their property transactions can also choose to engage our Super
Agents for documentation services, once they have found a buyer, seller or tenant and have negotiated the price for the transaction.
In this regard, our in-house Super Agents will assist with all necessary paperwork depending on the property type, such as the drafting
and handling of an Option to Purchase (OTP), a tenancy agreement and/or a HDB resale application for HDB properties.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
typical brokerage service relationship lasts around three (3) months, out of which legal and government approval processes would typically
take around two (2) months. The length of the brokerage service relationship also depends on whether platform users elect to be matched
with an agent for the provision of full brokerage services, or solely for documentation services. Our customers who engage our brokerage
services may also end up utilizing our other services, such as moving or renovation services, to meet their post-transaction property
needs, which would extend our relationship with such customers to about one (1) year or more. Some of our customers also engage us for
other regular day-to-day services, such as air conditioner servicing, cleaning and handyman services, which would mean that our relationship
with such customers would extend for a longer period and continue on an ongoing basis.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">While
our data-driven platform is free to use for customers who wish to self-transact, our full agent service fees are up to 2% for HDB
flats and up to 3% for private properties, and we charge a fixed fee for the provision of documentation services. The majority of
our revenue is derived from our brokerage services, which generated a revenue of S$3,731,586, S$3,072,060, S$2,817,930, representing 85.2%, 43.7%, and 56.3% of our total
revenue for the years ended December 31, 2021, 2022, and 2023 respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Brokerage
services have been and will continue to be a growth area for us, as we believe that home sellers and home buyers are increasingly reliant
on online real estate platforms to list and search for properties, coupled with the help of experienced and professional property agents
to ensure the transaction takes place smoothly. On average, in 2023, our Super Agents successfully completed approximately 47 sale, purchase,
lease and rental transactions per month through our platform.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Emerging
and Other Services</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
other property-related services include (a) listing and research services, (b) mortgage referral services, (c) legal services, (d) insurance
referral services and (e) renovation and home services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Listing
and Research Services </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Online
Property Listings</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
provide an online platform for home sellers to freely list their properties and for home buyers to freely view such listings, either
through our <i>Ohmyhome </i>website or mobile application. Our platform contains databases for HDB units, condominiums and other private
properties for sale and rental, and provides search engines on such properties in our databases. Through our website and mobile application
platforms, users can freely access home-related data, such as listing details, home details, neighborhood information and market analysis.
Our user-friendly search functions allow customers to tailor their searches to specific types of property in specific regions of their
country. We devote significant resources to collecting first-hand real estate market intelligence and listing information, and to updating
such information on our platform on a regular basis. We also verify the authenticity of the listings on our platform via on-site visits
by our Super Agents and also verify the authentic ownership of the properties through the integration of SingPass with our platform,
which is a government-administered digital identity database in Singapore.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Customers
can opt for one of the following methods for their property transactions &#8211; (i) to DIY, meaning to self-transact and to do it on
their own; or (ii) engaging one of our Super Agents.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
customers who opt to DIY their property transaction, our AI chatbot allows users to input their property preferences down to their preferred
type of property, location, price range, after which customers will be sent a curated list of recommended properties for free, based
on the preferences indicated. The list of properties is selected using our advanced property matching technology, providing our customers
with suitable property options at an expedited timeline. Upon short-listing the preferred properties based on our curated list, customers
may then arrange to view the property either in person or virtually, via a physical on-site viewing or through a video call with an agent
or with homeowners directly, who will walk the customer through the property.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Customers
may also opt to transact or complete documentation work with the help of our Super Agents, as described in further detail under &#8220;<i>Our
Business Model &#8211; Brokerage Services</i>&#8221;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Information,
Tools and Research</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
also provide a variety of online tools and resources which are freely accessible for our users.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
website provides an extensive information archive for visitors to search and gather real estate information and general research reports
and insights regarding the real estate industry at both national and regional levels. Our Super Agents, founders and editors publish
and share information relating to public housing, private property, home improvement, financing, towns, and success stories by clients.
We also publish articles on specialized areas of the real estate industry, such as property investment opportunities in Southeast Asia,
alternative condominium options to consider buying, and governmental housing and redevelopment plans.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have an internal vetting process that involves multiple teams including content, marketing, agency, and technology teams depending on
the topic, with editorial checks before publishing the articles onto our <i>Ohmyhome </i>platform and other channels, such as social
media. We select topics based on the latest developments in the market, popular keywords and trends on the market, statistics released
by the authorities, and original ideas pitched by our writers. We will individually assess the potential value of each topic and prioritize
those that align with our business goals and target audience in both short-term and long-term perspectives. We conduct research based
on both public databases and research information, and develop reports and insights based on the information gathered.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have also been regularly interviewed by news media and our research pieces have been quoted by major news outlets in Singapore such as
<i>Channel News Asia</i>, <i>The Straits Times</i>, <i>The Business Times</i> and <i>Lianhe Zaobao</i>. We believe our articles section
serves to raise our profile as experts on the real estate industry in Singapore and Malaysia.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
provide customers with access to self-help tools and shortcut links to assist them in their property transactions and making educated
decisions. For example, by clicking on the &#8220;Self-Transact&#8221; option on the homepage of the <i>Ohmyhome </i>website, visitors
will be redirected to a list of actions that they can do immediately, such as search for properties, connect directly with sellers, schedule
a property visit, and finalize their home purchase. Prospective property buyers or sellers can also utilize our Real Estate Valuation
Tool to obtain a reliable e-valuation of the price of a particular property, taking into consideration past transactions, current valuation
and market performance to provide an accurate valuation of the property and to allow our customers to make an informed decision before
entering into any property transaction. We also provide calculators which allow prospective property buyers to determine the affordability
of a property purchase, as well as to calculate the amount of stamp duty payable on a property transaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Mortgage
Referral Services </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
provide our customers with referrals to mortgage financing services, allowing them to finance their new property purchase or to refinance
an existing home loan. Our customers have access to mortgage financing from a wide range of banks which we partner with, accessible through
one single touchpoint via our <i>Ohmyhome </i>platform. Customers who wish to obtain financing or refinancing for their property will,
through our platform, be linked up with the individual mortgage providers who can provide advice and guidance on the financing option
which is best tailored to each individual user&#8217;s needs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
seek to provide a transparent, open and efficient process for our customers when deciding how to finance their property purchase. In
order to do so, our platform automatically provides the lowest interest rates supplied by over seven (7) major banks in Singapore. A
transparent comparison report of such rates can be readily generated based on requirements input by our users and can be easily accessible
on our platform. This gives our customers access to competitive rates across various banks through a single platform, allowing them to
make a fully-informed decision before entering into a mortgage or bank loan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are paid a fixed rate from our partner banks based on the loan value, regardless of which bank the customer decides to take his or her
loan or financing needs with. This ensures that the rates provided by us remain competitive and objective.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Legal
Services</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Through
our platform, customers can also engage law firms which specialize in conveyancing services, to provide legal advice and assist with
all legal documentation required for their property transaction, such as the sale and purchase agreement, lasting power of attorney,
any letters of administration of probate, notary public services. By providing access to legal services, we aim to provide our users
with a hassle-free conveyancing process, uncover potential legal risks associated with the property, and to better equip them with sufficient
know-how to protect their legal interests while completing their property transactions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
law firms which we partner with serve on the bank panels of major banks which provide mortgage financing services on our platforms, creating
synergies between the types of services provided under our platform and to ensure that our customers who opt for multiple property-related
services through our platform are provided with a seamless and efficient process.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Customers
who wish to engage legal will be matched with a suitable law firm through an automated process via our platform. Customers who then wish
to proceed with the legal services will engage the conveyancing solicitor through our platform.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
partner law firms pay us a fixed fee for the provision of advertising services for their legal services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Insurance
Referral Services</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Through
our platform, we also advertise to our customers property-related insurance policies such as fire insurance (which would generally be
required by HDB and/or lenders providing housing loans) and home contents insurance (which includes coverage for renovation costs and
the cost of replacing internal fixtures and movable contents, including furniture, appliances and personal valuables, as well as coverage
for certain legal liabilities that may arise due to unforeseen events), which are offered by established insurance brokers. Customers
who utilize our platform can also obtain a complimentary one-year home contents insurance policy, to provide our customers with the opportunity
to protect their homes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
receive an annual fee from our insurance partners for the advertising of their insurance service offerings on our platform.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Renovation
and Home Services </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
renovation and home services include (a) renovation services, (b) air conditioning services, (c) cleaning services, (d) painting services,
(e) handyman services, (f) moving services and (g) relocation services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
customers can browse the renovation and home needs services available on our platform, and then reach out to our designated relationship
managers to specify their needs and preferences. Following which, we would provide samples of our interior designs if required, and provide
a customized quote to the customer, based on their needs and requirements. Customers who wish to proceed with such renovation and/or
home needs services will engage the relevant service through our <i>Ohmyhome</i> platform.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
our renovation and home needs services, we are paid directly by our customers based on the agreed quote. While we maintain in-house project
management and interior design capabilities, we sub-contract other aspects of the renovation works and home needs services to the relevant
sub-contractors, suppliers and/or professional home service providers, as may be required.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Renovation
Services </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have an in-house team of qualified and experienced interior designers to aid our customers in the conceptualization and design of the
renovation project. We also have a team of dedicated project managers, who will be assigned to each renovation project to oversee the
overall renovation project. We sub-contract the renovation works to carefully selected and qualified third-party contractors and also
partner with reputable third-party suppliers to ensure that our customers receive high-quality services to suit their renovation and
home needs. The project manager assigned to each renovation project will ensure the quality of work done by sub-contractors and third
party suppliers from the start to the end of the renovation project.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Air
Conditioning Services</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
partner with qualified contractors to offer general servicing, chemical washing and overhaul and/or gas top-ups for air-conditioning
systems.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Cleaning
Services </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
partner with qualified contractors to provide customized cleaning solutions to cater to specific housing needs, including home cleaning,
commercial cleaning, and post-renovation cleaning.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Painting
Services </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
deliver house painting services for at-home painting, single room painting services to upgrade customers&#8217; individual rooms, and
painting packages to enable customers to enjoy a combination of painting services in a cost-effective way.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Handyman
Services </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
provide a wide variety of professional handyman services, including power point installations, wiring and rewiring works, light and fan
installation and repair, and plumbing and sanitary systems maintenance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Moving
Services </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
partner with qualified contractors to provide professional moving services to customers looking to purchase or rent a new residential
property, as well as to corporate clients who are looking to move to a new commercial building. In addition to providing professional
house movers, we also provide packing and storage materials upon request, and services for the disposal of large and unwanted items such
as spoiled furniture or machinery. Through the careful handling, safe transportation and provision of added-on moving services, we seek
to ensure that there is minimal disruption to both our residential and corporate clients seeking to move.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Relocation
Services </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
provide assistance to foreign customers who are relocating from overseas to a jurisdiction which we operate in. In this regard, we aid
in searching for the right property for such foreign customers and their families. We also advise on the relevant rules and regulations,
including any restrictions on foreign tenants, to ensure that their tenancy agreement is lawful and protects their rights. We also provide
services relating to home-finding for service apartments, condominiums and houses, such as tenancy agreements, lease renewals, preview
trips and video tours, movers, and renovation and furnishing.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Property
Management Services</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Through the acquisition of Simply, we
provide property management services to MCSTs in Singapore to manage the facilities and public spaces within the condominium and executive
condominium projects, as well as for commercial and industrial complexes. We provide routine management, administration and secretarial
services, accounting and finance management, and the operation and maintenance of the estates.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Our
Platform</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
one-stop property platform, accessible via our website (<i>www.ohmyhome.com</i>) and mobile application, is a rapidly growing online
real estate platform in Singapore, Malaysia and the Philippines (by way of our licensed platform in the Philippines) in terms of:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Downloads:
</i>According to data from Appstore for iOS devices and Google Playstore for Android devices, our mobile application had close to 750,000
downloads as at December 31, 2023.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Monthly
    Active Users: </i>According to data from Firebase on our mobile application and Google Analytics 4 on our website, we had an average
    of over 200,000 monthly active users on our website and mobile application in 2023.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Visitor
    Traffic: </i>According to data from Google Analytics 4, our website received a monthly average of over 200,000 unique
    visitors as of December 31, 2023.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Market
    Share: </i>According to HDB Transaction data and platform statistics, we obtained an estimated 5% market share of the public
    residential property resale market by number of transactions.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Property
    Listings and Transactions: </i>According to user listings and activities on our website and mobile application, as of December
    31, 2023, we had over 15,655 property transactions on our platform. </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
primary interface with users of our platform is the <i>Ohmyhome </i>website. We believe user satisfaction rests on the appeal of the
efficiency and functionality of our platform. Our technology and marketing teams dedicate substantial amounts of time and resources upgrading
and enhancing our <i>Ohmyhome </i>website and mobile application based on market trends and user feedback. We distinguish ourselves from
other online property listing portals through the reliability and extensiveness of our up-to-date real estate content as well
as the consolidated services listings allowing customers to use the platform for their every real estate and home furnishing and improvement
needs. We also maintain various customer interaction avenues, including our centralized customer hotline, live in-portal chatroom, WhatsApp
chatroom, e-mail and AI chatbot, through which users can obtain assistance, access more information, or otherwise contact us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
property platform covers a wide spectrum of up-to-date real estate and home furnishing and improvement information and serves as a gateway
for our primary business activities. Our published content, which is free to our website and mobile application visitors, is designed
to assist visitors with each step of the real estate and home furnishing and improvement transaction process and inspire future real
estate projects. We believe providing a reliable catalog of high-quality information regarding the real estate market is helpful in guiding
our platform users in making informed choices and completing their property transactions hassle-free.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
Property Management operates a proprietary mobile application, <i>Simple</i>, for residents to access announcements, book
facilities, submit applications, make payments, and provide raise issues with speed, ease and reliability. Simply also operates a
proprietary backend process and document management system that improves the productivity of the onsite staff as well as improving
the accuracy and timeliness of information flow.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Data
Insights and Technologies</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
aspire to spearhead technological innovations across Southeast Asia&#8217;s property technology industry by leveraging our data insights
and technologies. Our platform is built on a robust technology infrastructure with comprehensive functionalities that support the entire
life cycle of property transactions, from the initial customer acquisition, agent cooperation and property listing management, to payment,
financial services, conveyancing, closing management and post-closing servicing.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Transactions
with a &#8220;Human&#8221; Touch</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe we have a holistic view of the market based on our understanding of the importance of retaining a &#8220;human&#8221; element
amidst growing technological developments, which appeals to a broad range of customers and gives us a competitive edge in terms of brand
recognition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
<i>Ohmyhome </i>platform gives users the choice between engaging traditional agents and a self-service route. Users who opt for the former
are guided through their property transactions by paying a fixed fee to the property agent, who will assist the user with the property
transaction from the start to end, with the help of our advanced property matching technology to expedite the process. This model integrates
elements of the traditional real estate agent service model, to ensure that our platform remains inclusive and provides users with the
ability to interface with property agents if so preferred.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Property
Matching Technology (MATCH)</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have developed MATCH, our own property matching technology and algorithm. When our platform users submit their property preferences on
the <i>Ohmyhome </i>platform, MATCH&#8217;s algorithm filters through all the available property listings to produce results matching
the users&#8217; preferences. Once a match is found, it is sent to users, along with the relevant content which informs the user&#8217;s
home buying decisions and aids in their research.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Through
our advanced property matching technology and algorithm, 50% of our property transactions are completed within seven (7) days on average.
The fastest time taken to sell a property listing on our <i>Ohmyhome </i>platform through our in-house Super Agents has been one (1)
day. On average, our Super Agents can complete approximately 63 transactions a year, which is more than 13 times more efficient
than the average agent, who closes around 4.6 cases a year, according to CEA and information disclosed by publicly listed brokerage companies
in Singapore.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><b><i>Home Ownership Management &amp; E-valuation
Report AI Tool (HomerAI)</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">We have recently developed and launched HomerAI, our Homer Ownership Management &amp; E-valuation Report AI Tool,
in 2023. HomerAI provides homeowners with detailed information regarding the latest fair value of their home, calculations for the cash
proceeds from the sale of their property at different prices and the usual costs involved, and allows users to learn the steps and typical
timeline required for the sale of their property, without having to go through a third party agent, who may not necessarily be equipped
with the same data and tools provided through HomerAI. This will allow homeowners to have access to transparent information at their fingertips
and to further solidify our brand as a trusted and comprehensive property platform. It will also allow us to reach a wider audience of
customers and shorten the service cycle if customers decide to engage our services.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Data
Processing System</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
proprietary data processing system is the foundation of our business. Our data processing system delivers speed and scalability, providing
data and analytics support across the products and services on our platform to simplify property transactions. We aim to utilize our
data processing system to shorten the time taken to sell a home by automatically categorizing listing photos according to room type and
systematically accessing and displaying the best performing images to home buyers. We believe this provides an enhanced experience for
property buyers browsing our <i>Ohmyhome </i>platform. In addition, the smart image classification feature enables home sellers to automatically
enhance their listings as the smart algorithms will help to prioritize images based on its viewership numbers. This results in the most
popular image being displayed as the listing&#8217;s thumbnail, which will provide property sellers with the best chance of attracting
the right buyers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Real
Estate Valuation Tool </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Real Estate Valuation Tool is built by <i>Thinking Machines </i>and allows users to input a property&#8217;s details and instantly receive
the estimated market value of the property, along with the valuation breakdown and a confidence rating of Low, Medium, or High. The custom
machine learning model underlying the Real Estate Valuation Tool consists of:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Custom
    Machine Learning Models </i>for the Singapore and Malaysia property markets. This predicts property value with as little as 4% deviation
    as compared to the actual prices for Singapore, and 10% deviation for Malaysia;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Automated
    Machine Learning Training Pipeline. </i>This enables our database to run on fresh data every week; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>API
    Endpoint Integration </i>with native platform.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
custom machine learning model is trained to predict property prices by taking <i>Ohmyhome</i>&#8217;s dataset of historical transactions
and supplementing it with <i>Thinking Machines</i>&#8217;s extensive database of geospatial points of interest. Our model factors in
the distance to the nearest major road or the density of restaurants in the surrounding area to determine the price of a property as
affected by its surroundings. The machine learning models were tailored for each of the property markets in Singapore and Malaysia via
a series of relevant features and input variables based on the domain knowledge and experience of our Super Agents.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
ensure that the custom machine learning model is robust and usable, a pipeline is created that ingests fresh data every week and retrains
the model for the most up-to-date price estimates. The entire pipeline encompassing data storage, data cleaning and transformation, machine
learning, and API were built using Google Cloud Platform and connected to our <i>Ohmyhome</i>&#8217;s existing platform. This ensures
that the model is integrated into our workflow and can be connected to other operational APIs within <i>Ohmyhome</i>&#8217;s infrastructure.
This business solution gives us the data we need at an unprecedented speed and scale, freeing up our resources for higher-value tasks
and giving us a competitive edge.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><b><i>Property Management System</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Through the acquisition of Simply, we have acquired Simply&#8217;s property management system as well as the resident-facing
mobile application, &#8220;<i>Simple</i>&#8221;. With a centralized property management system, we are able to ensure the upkeep of service
levels and responsiveness of the services by the onsite management team, and also digitize many traditionally paper-based processes such
as facility booking, application submission, or payment of fees.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Insurance</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
accordance with customary industry practice and applicable regulations, we carry real estate professional indemnity and management liability
insurance, as well as hospitalization and employer liability insurance in respect of certain of our foreign employees. We also obtain
contractors&#8217; all risk insurance in respect of certain assets used in our renovation projects, depending on the size and nature
of the project. We do not carry general business interruption or &#8220;key person&#8221; insurance. We carry Side A Director&#8217;s and Officer&#8217;s Liability Insurance effective from March 21, 2023 to March 21, 2024 and it was renewed for the duration from March 21, 2024 to March 21, 2025.  We will continue to review and assess
our risk portfolio and make necessary and appropriate adjustments to our insurance practices to align with our needs and with industry
practice in Singapore and in the markets in which we operate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Data
Privacy</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the course of our operation, we will collect personal data from our customers in connection with the account opening and our business
operations and this information may be subject to data privacy laws in the jurisdiction of Singapore and Malaysia. According to the relevant
law in relation to data privacy, it is necessary for customers, or data owners, to provide consent to the data collector for his/her
agreement to its usage. Our data privacy statement states that the personal data being collected can be used for purposes of data analysis
and supporting us to develop and to improve our products. We believe that we are in compliance with all relevant laws and regulations
in all material respects with respect to data privacy.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risk
Management</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business activities expose us to various risks. Identifying and measuring our risks is critical to our ability to manage risk within
acceptable tolerance levels in order to minimize the effect on our business, results of operations and financial condition. Our management
team is responsible for managing risk. It is overseen by our board of directors. We use risk management processes and have policies and
procedures for identifying, measuring and managing risks, including establishing threshold levels for our most significant risks. We
have implemented various procedures and measures to ensure rigorous risk management and quality control.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Quality
Control of Super Agents</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
ensure the quality of services of our Super Agents and adherence to the Code of Ethics and Professional Client Care and the Code of Practice
for Estate Agents set out under the Estate Agents (Estate Agency Work) Regulations 2010, we conduct rigorous interview processes to assess
the fit and quality of prospective agents, based on their technical knowledge, transactional experience, personality and ethics.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
provide onboarding training for our Super Agents for them to familiarize themselves with our work processes given our unique operational
model, and also equip them with the latest technical and market knowledge. We also conduct regular training sessions and regularly gather
questions raised by our Super Agents, which are addressed during each session. We also promote collaborative sharing and learning during
our training sessions by analyzing rare, unprecedented or difficult scenarios faced by our Super Agents. In addition, we conduct ad-hoc
discussions based on latest developments in the market and regulations, to ensure that our Super Agents are prepared and fully equipped
to tackle changes in the industry.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
periodically evaluate the performance of our Super Agents, through both internal and external performance indicators. We evaluate individual
agents on a monthly basis, based on various matrices such as performance, customer reviews, teamwork and ethics. In particular, we take
customer feedback and complaints very seriously. Customers can provide feedback through our hotline, social media and/or our relationship
managers, who are independent from the agent team. The customer feedback received contributes to the overall evaluation of our Super
Agents.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Quality
Control of Third Party Service Providers</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a one-stop-shop platform, we rely on curated third party service providers to provide various service offerings available on our platform,
such as sub-contractors for certain renovation works, partner banks to provide mortgage solutions, partner law firms to provide conveyancing
services and professional movers and other home service providers to provide moving and other home services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
this regard, we have implemented various safeguards to ensure high service standards from such third party service providers. We screen
our partners rigorously and constantly seek customer feedback for the services rendered by our service partners, to ensure that the quality
of service received by the clients is satisfactory. Should we receive any complaints or delays caused by our service partners, we typically
issue a warning notice and seek rectification from such service partners in the first instance. If such complaints and/or lapses in service
standards occur more than once, we would discontinue our relationship with the relevant service provider. We periodically review and
update our list of suppliers to ensure that the quality of services provided by our partners remain up to standard, thereby maintaining
the high rating and reviews of our platform.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
mortgage services by the banks, legal services, and insurance services, we provide advertising or referral services to the third party
providers for the provision of marketing and advertising of their services on our platform. We refer our customers to them and the contractual
relationship is between our customers and such providers directly. The Company is currently not indemnified by third party service providers
listed on our platform against customer claims arising from third party services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
relation to ad-hoc third-party services such as cleaning, painting, moving, handyman services, the contractual relationship is between
us and the individual customers for the provision of such services, and we assign the contractor to serve our customers. The Company
is currently not indemnified by the service providers against customer claims.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
relation to the subcontractors we work with for renovation and related home services, the contractual relationship is between us and
the customer for the provision of renovation services. The Company is currently not indemnified by the service providers against customer
claims. However, to minimize our exposure, we carry a Contractor&#8217;s All-Risk Insurance coverage for the work done by subcontractors
under our employ, and we also hold a retention sum from major subcontractors against the quality and timeliness of their work.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of the date of this annual report, we are currently not involved in any material legal or arbitral proceedings in relation to services
provided by the parties above.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Authentic
Property Listings and Prevention of Fraud </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
machine learning technology ensures that all listing images that home buyers see on our platform are genuine and real. The technology
will be able to detect and flag out images that are likely fake, such as stock images. In addition, we strive to ensure that our <i>Ohmyhome
</i>platform only hosts genuine, non-duplicated, listings by real homeowners or our in-house Super Agents. We have also integrated our
platform with SingPass, the government-administered digital identity platform in Singapore, for verifying the authentic ownership of
properties listed on our platform. We will immediately remove listings that are found to be false or duplicates from our platform and
inform the responsible users or agents to make necessary corrections. This shortens response time on the platform and increases the efficiency
of users&#8217; searches.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Anti-Corruption
Measures</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have adopted an anti-corruption policy which prohibits, among others, accepting any bribes (whether monetary or in kind, and whether
direct or indirect), in order to ensure the integrity of our Super Agents and to protect our brand image.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
order to ensure compliance with our anti-corruption policies, we monitor the compliance of our business activities and handle complaints
and whistle-blowing cases through our internal compliance reporting procedures. We post any violations and our decisions via our internal
communication channels.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Competition</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
property technology industry is rapidly growing and increasingly competitive. Although we believe no other industry player in Singapore
and Malaysia operates under a comprehensive and integrated platform business model similar to ours, we face competition from players
in different segments of the property transactions and services industry. We also compete with offline traditional real estate brokerage
firms and property agents in respect of our brokerage services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe we are strategically placed to compete in the property technology industry based on the following factors: (i) the end-to-end
property solutions and services provided by us on a single platform, providing a one-stop-shop for our users in their property transactions
and allowing us to capture a much higher customer spending per transaction than other market players; (ii) the ability to develop advanced
property technology and infrastructure; (iii) our highly scalable business model, which enables us to expand rapidly into new geographies
or business segments; (iv) our user-friendly online platform built on powerful data insights; (v) our strategic partnerships with establish
market players across the property transaction chain; (vi) the expertise of our senior management team in real estate transactions and
investments; and (vii) our superior reputation and branding arising from our track record and past customer satisfactions, which is in
turn crucial in building trust for our platform in developing markets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Regulation</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
section sets forth a summary of the material laws and regulations that affect our Group&#8217;s business and operations in Singapore
and Malaysia. Information contained in this section should not be construed as a comprehensive summary nor detailed analysis of laws
and regulations applicable to the business and operations of our Group. This overview is provided as general information only and not
intended to be a substitute for professional advice. You should consult your own advisers regarding the implication of the laws and regulations
of Singapore and Malaysia on our business and operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">LAWS
AND REGULATIONS RELATING TO OUR BUSINESS IN SINGAPORE</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business operations are not subject to any special legislation or regulatory controls other than those generally applicable to companies
and businesses incorporated and/or operating in Singapore.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Estate
Agents Act</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Real
estate agencies (referred to in the Estate Agents Act as &#8220;<b>estate agents</b>&#8221;) and agents (referred to in the Estate Agents
Act as &#8220;<b>salespersons</b>&#8221;) are regulated by the Estate Agents Act and its subsidiary legislation, including the Estate
Agents (Licensing and Registration) Regulations 2010, the Estate Agents (Fees) Regulations 2010 and the Estate Agents (Estate Agency
Work) Regulations 2010.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
CEA is a statutory board that was established in October 2010 to administer the Estate Agents Act and its functions and duties are, among
others, administering the licensing and registration regimes under the Estate Agents Act, regulating and controlling the practice of
estate agents and salespersons, administering examinations and a professional development framework for purposes of licensing and registration
under the Estate Agents Act and conducting investigations and disciplinary proceedings in relation to offenses and unsatisfactory conduct
or misconduct in relation to estate agency work.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
the Estate Agents Act, estate agents are required to be licensed and salespersons are required to be registered with the CEA. An estate
agent&#8217;s license may be issued to an individual or an entity subject to fulfillment of the conditions prescribed in the Estate Agents
Act, such as the individual or entity being considered a &#8220;fit and proper person&#8221; by the CEA. An individual will not be registered
as a salesperson unless the individual satisfies certain prescribed requirements, including, among other things, being a &#8220;fit and
proper person&#8221;, having the prescribed educational qualifications or experience, being employed by a licensed estate agent as a
salesperson and that he or she does not hold a license as any other estate agent.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
subsidiary, Ohmyhome (S), holds an estate agent&#8217;s license issued by the CEA and all of our real estate agents are registered with
the CEA, and are subject to the Estate Agents Act and the relevant subsidiary legislation and any directions or guidelines as may be
given or issued from time to time by the CEA.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Estate
Agents (Licensing and Registration) Regulations 2010 and Estate Agents (Fees) Regulations 2010</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Estate Agents (Licensing and Registration) Regulations 2010 sets out further requirements in respect of any application or renewal of
an estate agent license or registration as a salesperson. The fees payable to the CEA in respect of any such application or renewal are
prescribed by the Estate Agents (Fees) Regulations 2010.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Estate
Agents</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the case of estate agents, in order to obtain or renew an estate agent&#8217;s license, the CEA must be satisfied that (a) the estate
agent has, among other things, in place systems and processes to ensure proper management of the business and its salespersons; (b) the
estate agent does not hold a license as any other estate agent; and (c) every sole proprietor, partner or Director of the estate agent
who will be performing estate agency work has attained the age of 21 years, is not registered as a salesperson with another estate agent,
does not hold a license as any other estate agent, has a minimum of four (4) GCE &#8220;O&#8221; level passes or obtained an equivalent
or higher qualification as determined by the CEA, and has, in the two (2) years immediately before the application for a license, passed
the Real Estate Agency examination, or obtained an equivalent or higher qualification as determined by the CEA.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Every
estate agent must also take out and maintain in force at all times during the period in which it carries out estate agency work the relevant
professional indemnity insurance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Estate Agents (Licensing and Registration) Regulations 2010 also prescribes certain qualifications and requirements for key executive
officers of estate agents. A key executive officer must (a) be the sole proprietor, Director or partner of the estate agent; (b) satisfy
the requirements applicable to a sole proprietor, partner or Director performing estate agency work as described above; (c) have at least
three (3) years of experience in estate agency work; and (d) have completed at least 30 property transactions in the three (3) years
immediately before his appointment or have at least three (3) years of experience in managing the business of a house agent or an estate
agent as an executive Director, a chief executive, key executive officer, partner or sole proprietor.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Salespersons</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the case of salespersons, no individual can be registered as a salesperson unless he (a) has a minimum of four (4) GCE &#8220;O&#8221;
level passes or obtained an equivalent or higher qualification as determined by the CEA; and (b) has, in the two (2) years immediately
before the application for registration, passed the Real Estate Agency examination or the Real Estate Salesperson examination, or obtained
an equivalent or higher qualification as determined by the CEA. Such requirements are subject to certain exemptions as prescribed under
the Estate Agents (Licensing and Registration) Regulations 2010. In order to renew his registration, the salesperson must also satisfy
prescribed continuing professional development requirements in each year of the period of registration whose renewal is sought.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Estate
Agents (Estate Agency Work) Regulations 2010</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Estate Agents (Estate Agency Work) Regulations 2010 regulates the conduct of estate agency work by prescribing certain rules and practices.
For instance, there is a prohibition against dual representation, whereby salespersons or estate agents are disallowed from having as
clients, both the vendor and purchaser or both the landlord and tenant in respect of the same property, regardless of whether the consent
or agreement of the client or of any or all the parties to the relevant transaction has been obtained. Further, estate agents and salespersons
are prohibited from introducing, referring or recommending a client to or receiving any benefit from any money lender or holding money
for or on behalf of any party in relation to the sale or purchase of any property situated in Singapore or the lease of HDB property.
Any person in breach of such rules shall be guilty of an offense and shall be liable on conviction to a fine and/or imprisonment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Estate Agents (Estate Agency Work) Regulations 2010 also prescribes the form of agreements for the sale, purchase or lease of residential
property in Singapore. It also requires that every estate agent takes out and maintains in force at all times during the period in which
it carries out estate agency work such insurance (of a prescribed minimum amount) in respect of civil liability for negligence in the
performance of estate agency work. Generally, no estate agency work may be undertaken without the requisite insurance coverage.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Estate Agents (Estate Agency Work) Regulations 2010 also sets out the Code of Ethics and Professional Client Care and the Code of Practice
for Estate Agents, any breach thereof may result in the estate agent or salesperson (as the case may be) being subject to disciplinary
action and/or the imposition of sanctions including financial penalties, demerit points and the suspension or revocation of a license
or registration.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Personal
Data Protection Act</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Data
Protection Obligations</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Personal Data Protection Act 2012 of Singapore (&#8220;<b>PDPA</b>&#8221;) establishes the Singapore regime for the protection of personal
data, and governs the collection, use and disclosure of personal data by organizations. In this regard, &#8220;personal data&#8221; as
defined under the PDPA refers to data, whether true or not, about an individual who can be identified from that data or other information
to which the organization has or is likely to have access.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An
organization is required to comply with, amongst other things, the following obligations prescribed by the PDPA:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Purpose
    limitation obligation </i>&#8211; personal data must be collected, used or disclosed only for purposes that a reasonable person would
    consider appropriate in the circumstances, and if applicable, have been notified to the individual concerned;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Notification
    obligation</i> &#8211; individuals must be notified of the purposes for the collection, use or disclosure of their personal data,
    prior to such collection, use or disclosure;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Consent
    obligation</i> &#8211; the consent of individuals must be obtained for any collection, use or disclosure of their personal data,
    unless exceptions apply. Additionally, an organization must allow the withdrawal of consent which has been given or is deemed to
    have been given;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Access
    and correction obligations</i> &#8211; when requested by an individual and unless exceptions apply, an organization must: (i) provide
    that individual with access to his personal data in the possession or under the control of the organization and information about
    the ways in which his personal data may have been used or disclosed during the past year, and/or (ii) correct an error or omission
    in his personal data that is in the possession or under the control of the organization;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Accuracy
    obligation</i> &#8211; an organization must make reasonable efforts to ensure that personal data collected by or on its behalf is
    accurate and complete if such data is likely to be used by the organization to make a decision affecting the individual to whom the
    personal data relates or if such data is likely to be disclosed to another organization;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Protection
    obligation</i> &#8211; an organization must implement reasonable security arrangements for the protection of personal data in its
    possession or under its control;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Retention
    limitation obligation</i> &#8211; an organization must not keep personal data for longer than it is necessary to fulfill; (i) the
    purposes for which it was collected, or (ii) a legal or business purpose;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Transfer
    limitation obligation</i> &#8211; personal data must not be transferred out of Singapore except in accordance with the requirements
    prescribed under the PDPA; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Openness
    obligation</i> &#8211; an organization must implement the necessary policies and procedures in order to meet the obligations under
    the PDPA and shall make information about its policies and procedures available on request.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Organizations
have mandatory obligations to assess data breaches they suffer, and to notify the Singapore Personal Data Protection Commission (&#8220;<b>PDPC</b>&#8221;)
and the relevant individuals where the data breach is of a certain severity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
PDPA creates various offenses in connection with the improper use of personal data, certain methods of collecting personal data and certain
failures to comply with the requirements under the PDPA. These offenses may be applicable to organizations, their officers and/or their
employees. Offenders are liable on conviction to fines and/or imprisonment. The PDPA empowers the PDPC with significant regulatory powers
to ensure compliance with the PDPA, including powers to investigate, give directions and impose a financial penalty of up to S$1 million.
In addition, the PDPA created a right of private action, pursuant to which the Singapore courts may grant damages, injunctions and relief
by way of declaration, to persons who suffer loss or damages directly as a result of contraventions of certain requirements under the
PDPA.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Do
Not Call Obligations</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition to the general data protection obligations imposed under the PDPA, the PDPA also generally prohibits organizations and individuals
from sending direct marketing messages (in the form of voice calls, text or fax messages) to Singapore telephone numbers, including mobile,
fixed-line, residential and business numbers, registered with the Do Not Call Registry (the &#8220;<b>DNC Registry</b>&#8221;), as maintained
by the PDPC (the &#8220;<b>DNC Obligations</b>&#8221;). The DNC Obligations only apply to the sending of &#8220;specified messages&#8221;
as defined in the PDPA, which are marketing messages that offer, promote or advertise goods or services. Such specified messages typically
include messages which offer to supply, advertise or promote a property or a supplier of property.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the DNC Obligations, before an organization sends any specified messages to a Singapore telephone number, it must first check whether
that Singapore telephone number is listed in the relevant register of the DNC Registry. A failure to check the relevant register is an
offense under the PDPA, unless certain exceptions apply.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Advisory
Guidelines for the Real Estate Agency Sector</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
PDPC has also published a set of advisory guidelines, developed in consultation with the CEA, which is intended to facilitate compliance
of real estate agents with the obligations under the PDPA. Although these guidelines are not legally binding, they are nevertheless helpful
on the basis that the guidance and examples therein have been tailored for the real estate agency sector and will thus be indicative
of the manner in which the PDPC will interpret certain provisions of the PDPA in the context of the real estate agency sector.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Regulations
on Labor</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Employment Act 1968 of Singapore (the &#8220;<b>Employment Act</b>&#8221;) generally extends to all employees, with the exception of
certain groups of employees. It provides employees falling within its ambit protections such as minimum notice periods, maximum working
hours, a maximum amount of deductions from wages, minimum holidays and rest days, maternity/paternity leave, paid childcare leave, sick
leave, etc. The Employment Act also applies to employees who are foreigners so long as they fall within the definition of &#8220;employee&#8221;
under the Employment Act. In addition, the employment of foreign manpower in Singapore is also governed by the Employment of Foreign
Manpower Act 1990 of Singapore.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Aside
from minimum benefits in respect of the aforesaid terms of employment in the Employment Act, employees in Singapore are entitled to contributions
to the central provident fund by the employer as prescribed under the Central Provident Fund Act 1953 of Singapore. The specific contribution
rate to be made by employers varies depending on whether the employee is a Singapore citizen or permanent resident in the private or
public sector and the age group and wage band of the employee. Generally, for employees who are Singapore citizens in the private sector
or non-pensionable employees in the public sector, 55 years old or below and that earn more than or equal to S$750 a month, the employer&#8217;s
contribution rate is 17% of the employee&#8217;s wages.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>COVID-19
(Temporary Measures) Act</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
COVID-19 Act came into effect in Singapore on April 7, 2020. Under the COVID-19 Act, the Minister of Health may make regulations and
make control orders for the purpose of preventing, protecting against, delaying or otherwise controlling the incidence or transmission
of COVID-19 in Singapore. Control orders may make provisions including the following: (a) requiring people or certain people to stay
at or in, and not leave, a specified place (whether or not a place of accommodation); (b) restricting movement of or contact between
people, including prohibiting or limiting group activities or other activities of people within the specified place in paragraph (a),
restricting the use of any facilities at that place and limiting movement to and from that place, whether by time or location; (c) requiring
closing or limiting access to any premises or facility at a specified time, in a specified manner or to a specified extent, in relation
to any premises or facility used to carry out any business, undertaking or work; (d) restricting the time, manner or extent for the carrying
out of any business, undertaking or work, including prescribing restrictions on the maximum number of people, opening hours or facilities
provided, for the carrying on of the business, undertaking or work.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
COVID-19 Regulations, which came into effect on April 7, 2020, contains requirements and restrictions relating to, among others, safe
distancing and safe management measures relating to permitted enterprises.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">LAWS
AND REGULATIONS RELATING TO OUR BUSINESS IN MALAYSIA</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Valuers,
Appraisers, Estate Agents and Property Managers Act 1981</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Valuers, Appraisers, Estate Agents and Property Managers Act 1981 (&#8220;<b>VAEAPM Act</b>&#8221;) applies throughout Malaysia and provides
for the registration of valuers, appraisers, estate agents and property managers with the Board of Valuers, Appraisers, Estate Agents
and Property Managers (&#8220;<b>Board</b>&#8221;) and matters connected therewith. The Board also maintains the Register of Valuers,
Appraisers, Estate Agents and Property Managers (&#8220;<b>Register</b>&#8221;), Register of Probationers, and Register of Firms.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
VAEAPM Act provides that no person shall practice as a valuer, appraiser, estate agent or property manager unless he has been registered
with the Board and has been issued with an authority to practice by the Board. Further, such registered valuer, appraiser, estate agent
or property manager shall not practice his profession unless he practices as a sole proprietor of a sole proprietorship, a partner of
a partnership, a shareholder or Director of a body corporate registered with the Board, or as an employee of such sole proprietorship,
partnership or body corporate. A sole proprietorship, partnership or body corporate may apply to the Board for registration to practice
valuation, appraisal, estate agency or property management.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
2017, the practice of valuation, appraisal, estate agency and property management by a partnership or body corporate was liberalized
pursuant to the Valuers, Appraisers and Estate Agents (Amendment) Act 2017 to allow non-registered persons to own equity in such partnerships
or bodies corporate. For a practicing body corporate comprising both registered persons and non-registered persons as shareholders, the
registered persons shall always hold not less than 51% of the equity interest or ordinary shareholding in the said practicing body corporate.
It is also a requirement that the 51% equity held by registered persons in a practicing body corporate shall be held solely by registered
valuers in the case of a valuation practice and such requirement applies, <i>mutatis mutandis, </i>to the practices of appraisal, estate
agency and property management.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Further,
registered persons holding equity interest in a practicing body corporate shall incorporate a separate company as an investment holding
company (&#8220;<b>Approved Holding Company</b>&#8221;) to hold such majority equity interest in the practicing body corporate. An Approved
Holding Company&#8217;s Directors and shareholders shall be registered persons only, with a minimum of two (2) shareholders who must
also be Directors at any given time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
person who, <i>inter alia</i>:-</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">procures
    or attempts to procure registration or an authority to practice under the VAEAPM Act by knowingly making or producing or causing
    to be made or produced any false or fraudulent declaration, certificate, application or representation whether in writing or otherwise;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">not
    being a person acting under the immediate personal direction and supervision of a registered valuer, registered appraiser, registered
    estate agent or registered property manager carries out or undertakes to carry out any valuation practice, estate agency practice
    or property management practice; or</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">acts
    in contravention of restrictions on valuation, estate agency and property management practices provided under the VAEAPM Act,</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">commits
an offense and shall be liable on conviction to a fine not exceeding RM300,000 or to imprisonment for a term not exceeding three (3)
years or to both and shall be liable to a further penalty of RM1,000.00 for each day during the continuance of such offense.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Further,
any person who:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">acts
    as a valuer, appraiser, estate agent or property manager for any party or acts in any capacity as a valuer, appraiser, estate agent
    or property manager whether the primary or principal object of his business is valuation, appraisal, estate agency or property management
    or whether any incidental part of his business is valuation, appraisal, estate agency or property management; or</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">willfully
    or falsely pretends to be, or takes or uses any name, title, addition or description implying that he is duly qualified or authorized
    to act as, a valuer, appraiser, estate agent or property manager, or that he is by law so qualified or authorized, commits an offence
    and shall be liable on conviction to a fine not exceeding RM300,000 or to imprisonment for a term not exceeding three (3) years or
    to both.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Personal
Data Protection Act 2010 </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Personal Data Protection Act 2010 (&#8220;<b>Malaysian PDPA</b>&#8221;) regulates the processing of personal data in the course of commercial
transactions in Malaysia and is enforced by the Personal Data Protection Commissioner. The Malaysian PDPA sets out seven (7) key data
protection principles which must be adhered to by data users (being a person who either alone or jointly or in common with other persons
processes any personal data or has control over or authorizes the processing of any personal data, but does not include a processor)
in Malaysia when processing personal data. The seven (7) key data protection principles are summarized as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>The
    general principle </i>&#8211; The general principle prohibits a data user from processing a data subject&#8217;s personal data without
    her/her consent unless such processing is necessary under the Malaysian PDPA.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>The
    notice and choice principle </i>&#8211; The Malaysian PDPA requires a data user to inform a data subject by written notice as soon
    as practicable, in both the national and English languages of the matters more specifically stated under the Malaysian PDPA;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>The
    disclosure principle </i>&#8211; Subject to exceptions under the Malaysian PDPA, the disclosure principle prohibits the disclosure
    of personal data without the data subject&#8217;s consent for any purpose other than that for which the data was to be disclosed
    at the time of collection or a purpose directly related to it and to any party other than a third party notified to the data user.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>The
    security principle </i>&#8211; The Malaysian PDPA imposes obligations on the data user to take steps to protect the personal data
    during its processing from any loss, misuse, modification, unauthorized or accidental access or disclosure, alteration or destruction.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>The
    retention principle </i>&#8211; Personal data shall not be retained longer than is necessary for the fulfillment of the purpose for
    which it was processed. Once the purpose has been fulfilled, it is the duty of a data user to take reasonable steps to ensure that
    the personal data is destroyed or permanently deleted.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>The
    data integrity principle </i>&#8211; It is the responsibility of a data user to take reasonable steps to ensure that the personal
    data is accurate, complete, not misleading and kept-up-to-date, having regard to the purpose (and any directly related purpose) for
    which it was collected and processed.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>The
    access principle </i>&#8211; A data subject is given the right to access his/her personal data and to correct that personal data
    which is inaccurate, incomplete, misleading or not up-to-date, except where compliance with a request to such access or correction
    is refused under the Malaysian PDPA.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-compliance
by a data user of any of the above principles constitutes an offense under the Malaysian PDPA and the data user is liable to a fine not
exceeding RM300,000 or imprisonment for a term not exceeding 2 years or both. Non-compliance of other provisions of the Malaysian PDPA
may also lead to other financial penalties, imprisonment terms or both. The Malaysian Personal Data Protection Commissioner also has
broad powers to order the data user to comply with the provisions of the Malaysian PDPA.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Employment
Act 1955 </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Employment Act 1955 and the Employment (Amendment) Act 2022 (together, the &#8220;<b>EA</b>&#8221;) governs matters of employment in
Peninsular Malaysia and Labuan and regulates all labor relations including contracts of service, payment of wages, employment of women,
rest days, hours of work, flexible working arrangements, discrimination in employment, termination, lay-off and retirement benefits and
keeping of registers of employees. Following the Employment (Amendment of First Schedule) Order 2022 which will come into force on January
1, 2023, the scope of employees covered under the EA (&#8220;<b>EA Employees</b>&#8221;) has been expanded from covering, <i>inter alia,
</i>employees whose wages do not exceed RM2,000 a month to covering any person who has entered into a contract of service and any person,
irrespective of his wage, who is engaged in manual labor or in the operation and maintenance of any mechanically propelled vehicle operated
for the transport of passengers or goods or for reward or for commercial purposes, or who supervises or oversees other employees engaged
in manual labor employed by the same employer in and throughout the performance of their work, or who is engaged in any capacity in a
vessel registered in Malaysia, or who is engaged as a domestic employee. Notwithstanding the expansion of the scope of EA Employees,
certain provisions in the EA such as those which govern payment for work on rest days and holidays, overtime pay, and termination, lay-off
and retirement benefits shall apply only to persons whose wages do not exceed RM4,000 per month.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
99A of the EA provides that any person who commits any offense under, or contravenes any provision of, the EA, or any regulations, order,
or other subsidiary legislation whatsoever made thereunder, in respect of which no penalty is provided, shall be liable, on conviction,
to a fine not exceeding RM50,000.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Regulation
on Dividend Distributions</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
principal regulation governing distribution of dividends by a company incorporated in Malaysia (&#8220;<b>Malaysian Company</b>&#8221;)
is the Malaysian Companies Act 2016 (&#8220;<b>CA 2016</b>&#8221;). Under the CA 2016, a Malaysian Company may only make a distribution
to the shareholders out of profits of the company available if the company is solvent immediately after the distribution is made.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>C.
Organizational structure</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
following is a list of our subsidiaries as of the date of this annual report.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name
    of Subsidiary</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Jurisdiction
    of Incorporation or Organization</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
    (BVI)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">British
    Virgin Islands</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
    (S) (Singapore)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Singapore</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
    (M) (Malaysia) </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Malaysia</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
    (RL) (Malaysia)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Malaysia</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
    (I) (Singapore)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Singapore</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
    (R) (Singapore)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Singapore</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cora.Pro
    (Singapore)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Singapore</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">DreamR
    (Singapore)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Singapore</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Ohmyhome Property Management (Singapore)</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">Singapore</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following diagram illustrates the corporate structure of Ohmyhome Limited and its subsidiaries as of the date of this annual report:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><img src="form20-f_001.jpg" alt=""/></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Note
1: The remaining 51% interest is held by Ms. Wong Wan Chin, sister of Ms. Rhonda Wong and Ms. Race Wong.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Note
2: The remaining 51% interest is held by Ohmyhome Principal Sdn. Bhd., a company owned equally by Khor Siew Keng and Mun Shei Ngee, both
Independent Third Parties. </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><i>*</i></span><i><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Where
less than 50% of the equity of an investee is held, the Company (through its subsidiaries) holds significantly more voting rights than
any other vote holder or organized company of vote holders. An assessment has been made, taking into account all the factors relevant
to the relationship with the investee, to ascertain control has been established and the investee should be consolidated as a subsidiary
of the Company.</span></i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>D.
Property, Plant and Equipment</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Facilities</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
principal executive office is located at 11 Lorong 3 Toa Payoh, Block B, #04-16 to 21, Jackson Square, Singapore 319579 in Singapore,
where Ohmyhome (S), our subsidiary, leased approximately 1,051 square meters of office space.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
do not own any real property. A description of our leased real properties is set out below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 30%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Location</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 2%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 15%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Group
    Entity</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 2%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 12%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Usage</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 2%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 20%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Lease
    Period</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 2%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; width: 15%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Approximate
    area (square meters)</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11
    Lorong 3 Toa Payoh, Block B, #04-16 to 21, Jackson Square, Singapore 319579</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
    (S)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    1, 2022 to</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
    30, 2025</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,051
    </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No.
    8-1, Jalan Jalil 1 Bumi Bukit Jalil Lebuhraya Puchong &#8211; Sg Besi, 57000 WP Kuala Lumpur</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
    (RL)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July
    1, 2022 to</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
    30, 2024</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">156
    </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
leased properties consist of office premises, all of which are leased from independent third parties. We believe our existing leased
premises are adequate for our current business operations and that additional space can be obtained on commercially reasonable terms
to meet <i>Ohmyhome&#8217;s </i>future needs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Intellectual
Property</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Group&#8217;s intellectual property rights are important to its business. As of December 31, 2023, the Group has registered the following
trademarks:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Design</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 11%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Place
    of Registration</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 11%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Registered
    Owner</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 11%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Registration
    Number</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 11%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Class</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 11%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Registration
    Date</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 11%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Expiry
    Date</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><img src="form20-f_002.jpg" alt=""/></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Singapore</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
    (S)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">40201620495U</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">35<b><sup>(1)
    </sup></b>and 36<b><sup>(2)</sup></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
    1, 2016</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
    1, 2026</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><img src="form20-f_003.jpg" alt=""/></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Philippines</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
    (S)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4/2022/00516417</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">35<b><sup>(1)
    </sup></b>and 36<b><sup>(2)</sup></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">October
    13, 2022</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">October
    13, 2032</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes:
</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Class
    35: Advertising and promotional services; advertising agency services; advertising of real estate; real estate sales management services;
    compiling real estate brokerage listings; advertising of commercial or residential real estate; organization of housing and real
    estate displays and exhibitions for promotion or advertising purposes; real estate auctioneering; creating advertising material;
    dissemination of advertisements and of advertising material flyers, brochures, leaflets and samples; organization of trade fairs
    for commercial or advertising purposes; online advertising and promotion on a computer network; providing an on-line commercial information
    directory on the internet.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Class
    36: Real estate affairs; real estate agency services; provision of real estate information; providing real estate listings and real
    estate information via the Internet; advisory services relating to real estate ownership and valuations; agency services for the
    rental of real estate property; appraisal and evaluation of real estate; arranging of leases and rental agreements for real estate;
    commercial real estate agency services; residential real estate agency services; real estate licensing; real estate management; real
    estate lease renewal services; real estate investment services; providing information, including online, about real estate affairs.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of the date of this annual report, the following trademarks have been applied for by our Group:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: left; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Trademark</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 12%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Place
    of Application</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 12%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Applicant</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; width: 12%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Application</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number</b></span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 12%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Class</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 10%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Application
    Date</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center; width: 10%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Status</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><img src="form20-f_004.jpg" alt=""/></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Malaysia</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
    (S)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">TM2022016715</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">35<b><sup>(1)</sup></b>,
    36<b><sup>(2)</sup></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">July
    5, 2022</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pending</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes:
</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Class
    35: Advertising and promotional services; advertising agency services; advertising of real estate; real estate sales management services;
    compiling real estate brokerage listings; advertising of commercial or residential real estate; organization of housing and real
    estate displays and exhibitions for promotion or advertising purposes; real estate auctioneering; creating advertising material;
    dissemination of advertisements and of advertising material flyers, brochures, leaflets and samples; organization of trade fairs
    for commercial or advertising purposes; online advertising and promotion on a computer network; providing an on-line commercial information
    directory on the internet.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Class
    36: Real estate affairs; real estate agency services; provision of real estate information; providing real estate listings and real
    estate information via the Internet; advisory services relating to real estate ownership and valuations; agency services for the
    rental of real estate property; appraisal and evaluation of real estate; arranging of leases and rental agreements for real estate;
    commercial real estate agency services; residential real estate agency services; real estate licensing; real estate management; real
    estate lease renewal services; real estate investment services; providing information, including online, about real estate affairs;
    Advisory services relating to mortgages; Arranging of mortgages and loans; Mortgage brokerage; Mortgage insurance; Mortgage planning;
    Mortgage refinancing; Mortgage services; Provision of information relating to mortgages; Financial services; Administration of financial
    affairs; Financial advice and consultancy services; Financial evaluation and analysis; Financial appraisals; Arranging financial
    transactions; Providing financial information.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
order to protect our intellectual property rights, we have adopted various measures. For instance, in respect of our employees, their
employment agreements generally contain clauses which provide that all the confidential information, such as trade secrets, know-how,
business plans, the Company&#8217;s software and documentation, amongst others, are not to be disclosed. Apart from the employment agreement,
our employees are also required to separately sign a confidentiality agreement that contain clauses which provide for the protection
of all confidential information, non-competition during the period of employment and non-solicitation for a period of one year after
termination of employment, and that all inventions made, conceived, reduced to practice, or learned by the employee are the sole property
of the Company and all rights, title and interest to such inventions are assigned by the employee to the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
relation to independent contractors which deal with the Company&#8217;s intellectual property, our contracts also contain clauses which
provide that all intellectual property rights in materials, code or documents created by the contractor will belong to the Company, and
that all information and documents provided by the Company to the contractors will be the sole ownership of the Company. Such confidential
information and intellectual property include but is not limited to the copyright, trademark, patent, trade secret and work for hire
contributions by the contractor for the Company and our affiliates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of the date of this annual report, we were not involved in any proceedings with regard to, and we have not received notice of any claims
of infringement of, any intellectual property rights that may be threatened or pending, in which we may be involved either as a claimant
or respondent.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span id="Z_006"></span><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b>Item
4A. Unresolved Staff Comments</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">None.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span id="Z_007"></span><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b>Item
5. Operating and Financial Review and Prospects</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>You
should read the following discussion and analysis of our financial condition and results of operations in conjunction with our audited
consolidated financial statements and the related notes included elsewhere in this annual report. This discussion contains forward-looking
statements that involve risks and uncertainties. Our actual results and the timing of selected events could differ materially from those
anticipated in these forward-looking statements as a result of various factors, including those set forth under &#8220;<span style="background-color: white">Item
3. Key </span>Information &#8212; 3.D. Risk Factors&#8221; and elsewhere in this annual report.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5.A.
<i>Operating Results</i>.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Overview</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
is a data and technology-driven property technology company based in Singapore. Through our subsidiaries, we operate a one-stop-shop
property brokerage and services platform which provides end-to-end property solutions and services for our customers, which comprises
brokerage services, property management services, and emerging and other services, such as home renovation and furnishing services, listing and research, mortgage referral,
legal services and insurance referral service.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><img src="form20-f_005.jpg" alt=""/></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Customer
Journey for Selling and Buying Homes</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
a commission-driven industry, we put the customers first by transforming the real estate transaction process through a combination
of proprietary technology with our in-house Super Agents to bring speed, ease, and reliability to our services. We also provide a
comprehensive suite of property solutions and services including property management services for condominiums and renovation
services in Singapore to aid our customers in every step of their property transaction journey.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Key
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition to the measures presented in our consolidated financial statements, we use the following key metrics to evaluate our business,
develop financial forecasts, and make strategic decisions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>*N.M.:
not meaningful</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Key
Business Metrics</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Real
Estate Transactions</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Increasing
the number of real estate transactions in which we represent homebuyers and home sellers is critical to increasing our revenue and, in
turn, to achieving profitability. Real estate transactions are influenced by pricing for our services as well as market conditions that
affect home sales, such as local inventory levels and mortgage interest rates. Real estate transactions are also affected by seasonality
and macroeconomic factors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
we allow users to post listings and enquire listings for free on our DIY platform, we also track transactions that transpire on our platform
without engaging our Super Agents, and the user data associated with them, providing us with potential upselling and cross-selling opportunities
with our &#224; la carte services such as documentation, mortgage, legal conveyancing, moving, renovation and more to cater to the
needs of our DIY users who do not wish to engage an agent.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a one-stop-shop platform, we provide a myriad of other services to our clients to assist them throughout their transaction journey, including
legal conveyancing, mortgage, insurance, renovation, moving, and more. We track transactions that take place on our platform who engage
us for the various types of services during their buying or selling journey.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
property transaction market in Singapore has seen a decline in 2023 after a myriad of property cooling measures put in place by the
Singapore government in December 2021 and throughout 2022 and a new additional HDB Flat Eligibility (HFE) requirement for HDB buyers
in 2023. The new additional HFE requirement for HDB buyers led to a much longer time to transact. This is also against the backdrop of
rising interest rates leading to higher cost of homeownership, and thus slowdown in demand for housing particularly in the private
property market.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HDB resale transactions in 2023 dropped by 4.2% compared to 2022, according
to HDB resale statistics<sup>1</sup>. Private properties in Singapore has also seen a larger decline of 13.0% in new sales and resales
in 2023 compared to 2022, according to Urban Redevelopment Authority of Singapore<sup>2</sup>. Overall, the total number of transactions
has declined by 8.0% from 2022 to 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HDB resale transactions in 2022 dropped by 10.0% compared to 2021,
according to HDB resale statistics<sup>1</sup>. Private properties in Singapore has also seen a larger decline of 34.7% in new sales and
resales in 2022 compared to 2021, according to the Urban Redevelopment Authority of Singapore<sup>2</sup>. Overall, the total number of
transactions has declined by 22.9% from 2021 to 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Comparing our business from 2022 to 2023, our total number of transactions
declined by 28.5%, our agent brokerage transactions has seen a decline of 23.9% due to the impact from the overall market condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging and Other Services transactions declined by 75.2% mainly attributable
to a shift of focus away from the less revenue generating ancillary services including insurance referral services and mortgage referral
services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our Online DIY transactions have also seen a decline of 17.4%.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Comparing
our business from 2021 to 2022, while our total number of transactions increased by 13.9% from 2,980 to 3,395, our agent brokerage transactions
has seen a decline of 20.4% from 937 to 746 due to the impact from the overall market condition of a 22.9% decline in transactions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">However,
this is mitigated by an increased number of Emerging and Other Services transactions by 38.8% mainly attributable to an increase in our
insurance referral services and legal services. Revenue from our renovation services have grown significantly by 508.1% and also contributed
to a higher percentage of total revenue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Online DIY transactions have also seen a growth of 27.4% from 1,633 to 2,080, showing an increasing interest from our DIY users to transact
on our platform, providing us with a good foundation for our plans of tapping into this pool of customers by providing value-added services
at a fee.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Gross
Transaction Value</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross
Transaction Value (&#8220;<b>GTV</b>&#8221;) refers to the value of properties and partner services transacted through our one-stop-shop
platform. The total GTV comprises two (2) components:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<!-- Field: Rule-Page --><div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>1</sup> <span style="text-decoration: underline">https://www.hdb.gov.sg/residential/selling-a-flat/overview/resale-statistics</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>2</sup><span style="text-decoration: underline">https://www.ura.gov.sg/Corporate/Media-Room/Media-Releases/pr24-03#:~:text=Resales%20and%20Sub%2Dsales&amp;text=Resale%20transactions%20accounted%20for%2065.3,14%2C026%20resale%20transactions%20in%202022.</span></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Units
under management</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Increasing
the number of units under management is critical to increasing Ohmyhome Property Management&#8217;s revenue and, in turn, to achieving
profitability. Units under management are influenced by the size of the condominium projects under management, and the additional projects
and units that are acquired from time to time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
primary drivers of growth in units under management for Simply include but not limited to the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
total number of units under management has grown from 2,962 in 2021 to 4,648 in 2022 and subsequently to 6,746 in 2023, representing
a growth of 56.9% and 45.1% in the year of 2022 and 2023 respectively.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Real
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Real
estate revenue per real estate transaction, together with the number of real estate transactions, is a factor in evaluating business
growth and determining pricing. Changes in revenue per real estate transaction can be affected by our pricing, the mix of transactions
for homebuyers and home sellers, the mix of transactions for different property types, the mix of service offerings we provide to our
customers, changes in the value of homes in the markets we serve, and the geographic mix of our transactions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
2021, 2022 and 2023, brokerage transactions for home sellers constitute majority of the brokerage transactions on <i>Ohmyhome</i>&#8217;s platform.
We expect brokerage transactions for home sellers to comprise a greater portion of our brokerage transactions over time as we continue
to focus on listings as a strategic asset that provides benefits beyond the revenue, we generate from home sellers. For example, we believe
that increased listings draw more homebuyers to our website and mobile application.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
2021, our brokerage transaction for private property in our first year of launch into the market consisted of around 10% of the total
number of transactions, and it accounts for around 13% of total number of transactions in 2022 and 8% in 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Average
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
average number of Super Agents, in combination with our other key metrics such as the number of brokerage transactions, is a measure
of agent productivity and is an indicator of the potential future growth of our business. We systematically evaluate traffic to our website
and mobile application and customer activity to anticipate changes in customer demand to determine when and where to hire Super Agents.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="font-weight: bold; text-align: left">Largest Agencies in Singapore</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left"><b>Ohmyhome vs Largest Agencies</b></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>*Data
extracted from the annual reports of publicly listed brokerage agencies and public records publish by respective
agencies</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a measure of our efficiency in transactions enabled by our technology,
our average property transactions per Super-Agent grew from 69 per agent for the years ended December 31, 2021, to 75 per agent for the
years ended December 31, 2022, and has seen a modest decline to 63 per agent for the years ended December 31, 2023 due to the cooling
of the market by the government.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">In terms of Average Brokerage Revenue per Agent per year, we have consistently
achieved higher than the largest agencies in Singapore, increasing our revenue per agent per year to be 3.12 times of the largest agencies
in Singapore in 2021, to 3.57 times and 4.69 times in 2022 and 2023 respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">We aim to improve this efficiency even further via continuous investment
and innovation in our customer facing products and big data, cementing us as one of the fastest and most efficient property agencies in
Singapore as a result of our continued investment into technology to empower our agents and our customers in the property transaction
processes. This is because our Super Agents are employees who receive a fixed salary, variable transaction bonuses based on customer satisfaction
and transaction speed, benefits, and expense reimbursement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Most
agencies in Singapore pay a high proportion of the commission (generally up to 90%) to the individual agents as individual agents conduct
most of the work including deal sourcing, relationship management, and closing of transactions, whereas the agencies retain a small balance
(approximately 10% or less) of the commission revenue. However, we employ our Super Agent as professional full-time employees who focus
on servicing the client, while our data-driven technology platform generates leads from online traffic, manages relationships with clients,
provide quality leads to our in-house Super Agents, conduct buyer-seller matching via data algorithms, and provide upselling and cross-selling
opportunities for other services such as mortgage, legal, moving, renovation and more.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Supported
by our data-driven platform, our Super Agents are thus able to dedicate more time to servicing clients while improving their earnings
as they transact more deals generated from the platform, and increasing their stickiness with our platform.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on our operational experience and continuous investment into technology, we believe that there is still room for improvement for agent
efficiency and transaction speed such as increasing quality of matching leads via data and automatic scheduling of viewings, providing
further room for growth and gross margin improvement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Factors
Affecting Performance</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Seasonality</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Residential
real estate is a highly seasonal business. While individual markets may vary, transaction volume typically increases progressively from
July through the second half of year and then declines gradually over the first three to four months of the calendar year. We experience
the most significant financial effect from this seasonality in the first and second quarters of each year, when our revenue is typically
lower relative to the third and fourth quarters. However, because we employ our Super Agents and a portion of their compensation is fixed,
we do not experience a proportional decrease in our expenses during such lower seasonal periods, which negatively affects our results
of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Cyclicality</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 34.9pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
residential real estate industry is cyclical and, when economic conditions are favorable, the real estate industry tends to perform well.
When the economy is weak, if interest rates dramatically increase, if mortgage lending standards tighten, or if there are economic or
political disturbances, the residential real estate industry tends to perform poorly. Talent availability would also be subject to the
economic cycles of specific industries, which might affect the cost of acquiring and retaining talents for our business. Our revenue
growth rate tends to increase as the real estate industry performs well, and to decrease as it performs poorly.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 34.9pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Pricing</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 34.9pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Delivering
a better-quality customer experience at a lower cost than our competitors is a fundamental tenet of our strategy. We believe that in
the long run our technology-powered residential brokerage model will further drive efficiencies that continue to reduce costs. From time
to time, we adjust pricing after considering market conditions, the balance of profitability against customer savings, and other factors.
Based on prior pricing changes, we believe that home sellers are more sensitive to pricing than homebuyers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 34.9pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Changes in Government Policies</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 34.9pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Cooling measures implemented by the Singapore Government that have specifically
impacted us are the increasing of the Additional Buyer&#8217;s Stamp Duty (ABSD) rates thus levying a higher stamp duty on property transactions
for buyers of their second property and onwards, and tightening the Total Debt Servicing Ratio (TDSR) threshold and lowering the Loan-to-Value
(LTV) limit for loans, which reduces the total quantum of loan a person is able to borrow, thereby affecting buyers across Singapore.
Furthermore, in the first half of 2023, the Singapore government introduced additional property cooling measures, including heightened
ABSD rates for Singapore citizens, permanent residents and foreigners, thereby increasing the costs associated with property ownership
for foreigners buying any residential property in Singapore, and for Singaporeans and permanent residents buying their residential property
beyond their first property. Additionally, for HDB properties, Singapore implemented an additional requirement for purchasers to apply
for a HDB Flat Eligibility letter before HDB resale purchasers may obtain an option to purchase from a seller, thereby extending the timeframe
for prospective buyers to submit offers and causing delays in the transaction process. Any of such measures and/or factors are likely
to depress the property market in the jurisdictions we operate in, which may significantly reduce the volume and value of property transactions
we broker and correspondingly, our revenue derived from our brokerage services.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 34.9pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Investments
in Technology and Marketing</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 34.9pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have invested, and intend to continue to invest, in developing technology, tools, features, and products that provide targeted and useful
real estate information to customers, manage their real estate transactions, originate mortgages, and make our Super Agents and internal
teams more efficient. In addition, we will continue to invest in marketing to increase our market share in the markets we serve.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Key
Components of Our Results of Operations</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Revenue</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 34.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
derive our revenue when customers engage our services for their property and related transactions and services. Our key revenue components
are:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Brokerage
    Services </i></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
earn brokerage services revenue from provision of brokerage and documentation services for buying, selling, and leasing and renting properties.
Traditional brokerage commissions typically range from 2.0% to 3.0% of a home&#8217;s sale price, depending on the market. Our commissions
are up to 2.0% for HDB flats and up to 2.0% for private properties when representing sellers, and equally shared from co-broke
arrangements with the seller&#8217;s agents when representing buyers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Emerging
    and Other Services</i></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    offer services beyond helping customers buy and sell homes. We also provide mortgage referral services to property buyers from an
    array of mortgage products from various financial institutions and banks respectively and earn referral fees from these parties.
    The typical referral fee is 0.2% of the mortgage value. The Company also receives advertising income by providing advertising services
    for property-related service providers such as legal conveyancing and home insurance.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    provide end-to-end solutions for renovation from interior design to alterations and additions, as well as regular and ad-hoc home
    services such as air conditioner servicing, cleaning, painting, handyman services, moving and relocation based on the needs of customers.
    The revenue will depend on the scope of services provided.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Property
    Management Services</i></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Through the acquisition
    of Simply Sakal Pte. Ltd., we provide estate management services for residential, commercial and industrial real estate in Singapore,
    and also provide users and staff with a full-stack property management application called &#8216;Simple&#8217;.</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i></i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Cost
of Revenue and Gross Margin</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
of revenue consists primarily of staff costs (including base salary and other benefits), transaction bonuses, home touring and field
expenses, property listing expenses, business expenses, facilities expenses, and, for emerging and other services, the costs of sub-contractors
and the purchase price of materials for our customers. We expect cost of revenue to continue to rise, but more slowly than revenue, as
we hire more Super Agents and support staff in response to anticipated customer demand.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 70.9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross
profit is revenue less the cost of revenue. Gross margin is gross profit expressed as a percentage of revenue. Our gross margins were 54%, 33% and 34% for the years ended December 31, 2021, 2022 and 2023, respectively. Our gross margin has been and will continue
to be affected by a number of factors, including real estate revenue per real estate transaction and the productivity of our Super Agents
and support staff, cost of services rendered by our subcontractors, and cost of materials for emerging and other services. We expect
gross margin to continue to rise over time to the extent we gain efficiencies through technology and operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Operating
Expenses</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Technology
and Development</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Technology
and development expenses relate primarily to developing new software used by our customers and internal teams, making enhancements to
our existing software, and maintaining and improving our website and mobile application. These expenses consist primarily of personnel
costs, data licenses, software, and equipment, and infrastructure such as for hosted services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
technology and development expenses as a percentage of revenue were 33%, 25% and 26% for the years ended December 31, 2021, 2022 and 2023, respectively. We expect technology and development expenses to continue to increase in absolute dollars
as we hire more software developers. We anticipate technology and development expenses as a percentage of revenue to decrease over time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Selling
and Marketing</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 34.65pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Selling
and marketing expenses consist primarily of media costs for online and traditional advertising, as well as staff costs. We expect marketing
expenses to increase in absolute dollars as we expand advertising campaigns to gain market share in Singapore as well as to enter overseas
markets. Our marketing expenses as a percentage of revenue were 39%, 27% and 36% for the years ended December 31, 2021, 2022 and 2023, respectively. We anticipate marketing expenses as a percentage of revenue to decrease over time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>General
and Administrative</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">General
and administrative expenses consist primarily of staff costs, facilities, and related expenses for our executive, finance, human resources,
facilities and legal organizations, and fees for professional services. It also includes the general and administrative expenses of the acquired property management business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Professional
services principally comprised of external legal, audit, and tax services. We expect general and administrative expenses to increase
in the short term due to the anticipated growth of our business and to meet the increased compliance requirements associated with
our transition to, and operation as, a public company. We anticipate general and administrative expenses as a percentage of revenue
to decrease in the long term.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>COVID-19
Affecting Our Results of Operations</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 11, 2020, the World Health Organization declared the COVID-19 outbreak a pandemic. The COVID-19 pandemic has resulted in the implementation
of significant governmental measures, including lockdowns, closures, quarantines, and travel bans, intended to control the spread of
the virus. Companies are also taking precautions, such as requiring employees to work remotely, imposing travel restrictions, and temporarily
closing businesses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of the date of this annual report, the daily life of Singapore residents is largely back to pre-COVID-19 levels. We consider that the impact
of the COVID-19 pandemic has been and will be further alleviated by the measures announced by the Singapore Government. As the situation
continues to evolve, we will continue to closely monitor further effects that could be caused by the COVID-19 pandemic on the Group&#8217;s
operations and financial position.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Results
of Operations</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Comparison
of Results of Operations for the Fiscal Years Ended December 31, 2021, 2022 and 2023</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes the results of our operations in SGD during the fiscal years ended December 31, 2021, 2022 and 2023,
respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="font-style: italic; text-align: left"><b>&#160;</b></td><td style="font-style: italic; text-align: right"><b>(110</b></td><td style="font-style: italic; text-align: left"><b>)%</b></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Revenue</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>For the years ended December 31, 2022 and 2023</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In 2023, total revenue declined
by S$2.0 million, or 28% to S$5.0 million compared to S$7.0 million in 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Brokerage services revenue declined slightly by S$0.2 million to S$2.8 million compared to S$3.0 million in 2022
due to significant reduction in transaction volume in the market after government cooling measures, Emerging and Other Services saw a
decline of by 66% also partly attributable to cooling measures implemented by the government in slowing down home purchase. Property Management
Services revenue amounted to S$0.8 million for the post-acquisition period from October 6, 2023 to December 31, 2023.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>For
the years ended December 31, 2021 and 2022</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">While
brokerage services revenue decreased by S$0.6 million to S$3.1 million compared to S$3.7 million in 2021 due to significant reduction
in transaction volume in the market, Emerging and Other Services grew by 508% due to significant increase in revenue coming from renovation.
This is due to customers continuing on from our transaction services and also some opting for upgrading their home instead of selling
and purchasing their next one.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cost
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>For
the years ended December 31, 2022 and 2023</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
2023, the cost of revenue of Agent Brokerage services increased by 18.4% compared to 2022, mainly due to a reduction in agent brokerage
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
gross margin of Property Management Services was 31.2%, whereas the cost of revenue mainly consisted of manpower costs and administrative
costs for on-site staff as well as amortization of software used for providing the estate management services to the MCSTs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>For
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
2022, the cost of revenue of Agent Brokerage services reduced by 13.8% compared by 2021, mainly due to a reduction in agent brokerage
revenue by 17.7% as a result of unfavorable market conditions. The gross margin of agent brokerage services in 2022 remained high at
55.0% compared to the 57.0% in 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
cost of revenue of Emerging and Other Services increased by 752.6% mainly due to the significant increase in the revenue of Emerging
and Other Services by 508.1%. This is primarily attributable to a significant contract of renovation, alteration and addition services
with Mr. Loh. The gross margin of Emerging and Other Services reduced from 40.0% in 2021 to 15.9% in 2022, primarily due to lower margins
of larger projects, as well as the increase in labor and material costs towards the second half of 2022 due to rapid rise in interest
rates and inflation. Due to the nature of renovation contracts spanning across many months to constructs, we may not be able to pass
on the rapidly increased costs to the customers directly or indirectly.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
2022, total cost of revenue increased by 136% compared to cost of revenue incurred in 2021, and the gross margin in 2022 is 33.0% compared
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Operating
Expenses</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>For
the years ended December 31, 2022 and 2023</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
2023, technology and development expenses reduced by S$0.5 million, or 26.0% to S$1.3 million compared to S$1.8 million in 2022. The
decline was primarily due to the capitalization of personnel costs incurred for our new product developed in-house, including HomerAI,
MATCH and other ongoing technology products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
2023, marketing expenses decreased by S$0.1 million, or 7% to S$1.8 million compared to S$1.9 million in 2021. The decrease was
primarily attributable to a S$0.1 million decrease in marketing expenses as a result of reduced digital marketing
costs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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2023, general and administrative expenses increased by S$2.1 million, or 114% to S$4.0 million compared to S$1.9 million in 2022. The
increase was primarily attributable to increase in professional fees related to our IPO, travel and transport,
as well as staff costs.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

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The increase was primarily due to our increased manpower costs of technology talents and also expansion of the technology team due to
our continued investment into technology.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
2022, general and administrative expenses increased by S$0.3 million, or 18.6% to S$1.9 million compared to S$1.6 million in 2021.
The increase was primarily attributable to $277,936 professional fees related to our IPO.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5.B.
<i>Liquidity and Capital Resources</i>.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In assessing the Company&#8217;s liquidity, the Company monitors and evaluates
its cash and cash equivalent and its operating and capital expenditure commitments. The Company&#8217;s liquidity needs are to meet its
working capital requirements, operating expenses and capital expenditure obligations. Cash flow from operations and capital contributions
and loans from shareholders have been utilized to finance the working capital requirements of the Company. As of December 31, 2023, the
Company had negative cash flow from operating activities of S$4,854,939 (US$3,679,937). The Company&#8217;s working capital deficit
was <span>$1,728,148 (US$1,309,898)</span> as of December 31, 2023. And the Company had S$191,807 (US$145,386) in cash and cash equivalents, which
is unrestricted as to withdrawal and use as of December 31, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 16, 2024, the Company completed its follow-on public offering. In this offering, the Company issued 3,555,555 Ordinary Shares
at a price of US$1.35 per share. The Company received gross proceeds in the amount of US$4.8 million before deducting any underwriting
discounts or expenses. Ohmyhome Pte. Ltd., a wholly owned subsidiary of the Company, has received and signed a Letter of Offer for
a working capital loan of S$432,000 (US$327,397) by an established private lender on February 2, 2024, with a loan term of 5 years
at an interest rate of 7.50% per annum. In view of these circumstances, the management of the Company has given consideration to the
future liquidity and performance of the Company and its available sources of finance in assessing whether the Company will have sufficient
financial resources to continue as a going concern.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
sustain its ability to support the Company&#8217;s operating activities, the Company considered supplementing its sources of funding
through the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management
has commenced a strategy to raise debt and equity. However, there can be no certainty that these additional financings will be available
on acceptable terms or at all. If management is unable to execute this plan, there would likely be a material adverse effect on the Company&#8217;s
business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on the above considerations, management believes that the Company has sufficient funds to meet its operating and capital expenditure
needs and obligations in the next 12 months. However, there is no assurance that the Company will be successful in implementing the foregoing
plans or additional financing will be available to the Company on commercially reasonable terms. There are a number of factors that could
potentially arise that could undermine the Company&#8217;s plans such as (i) client&#8217;s business and areas of operations in Singapore
and Malaysia, (ii) changes in the demand for the Company&#8217;s services, (iii) government policies, and (iv) economic conditions in
Singapore, Malaysia and worldwide. The Company&#8217;s inability to secure needed financing when required may require material changes
to the Company&#8217;s business plan and could have a material impact on the Company&#8217;s financial conditions and result of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
main working capital commitments are staff salaries and marketing expenses. In order to reduce our operating expenses, the Company has
hired overseas technology staff and has been exploring more overseas hires and outsourcing, with a view to lowering costs. We have also
requested a higher prepayment amount from Emerging and Other Services&#8217; clients, and to pay our vendors on a back-to-back basis
after receipt of payment from these clients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Cash
Flows</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>For
the year ended December 31, 2022 and 2023</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes our cash flows for the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note:
(1) N.M. means not meaningful.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Cash
Flows from Operating Activities</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net cash used in operating activities in 2023 consisted of S$5.5 million of net losses, a S$0.9 million positive
impact from non-cash items, and a S$0.3 million net cash outflow in change of assets and liabilities due to the timing of when amounts
came due.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
cash used in operating activities in 2022 consisted of S$3.1 million of net losses, a S$0.3 million positive impact from non-cash items,
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Cash Flows from Investing Activities</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
cash used in investing activities in 2023 consisted of S$4.5 million, an increase from S$0.01 million in 2022, primarily arising from
the purchase of property and equipment as a result of team expansion and replacement of equipment, acquisition of Simply Sakal, capitalized
personnel costs in research and development of proprietary technology products, as well as acquisition advances.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
cash used in investing activities in 2022 consisted of S$0.01 million, a decrease from S$0.04 million in 2021, primarily arising from
the purchase of property and equipment as a result of team expansion and replacement of equipment. An amount of S$0.9 million mainly
due from our shareholder, Vienna Management Ltd was fully repaid and settled in February 2022. Therefore, the net cash received from
investing activities in 2022 amounted to S$0.9 million.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Cash
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Net cash provided by financing activities in
2023 consisted of S$11.2 million in net proceeds from our IPO in March 2023 after IPO-related expenses, S$0.9 million short-term advances from directors,
S$0.1 million deferred expenses for secondary follow-on offering, as well as repayment of S$ 2.3 million overdue interest-free loans
to shareholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
cash provided by financing activities in 2022 consisted of S$2.3 million in proceeds from the interest-free loan from shareholder and
repayment of loans and a deferred IPO costs of S$0.7 million.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>For
the year ended December 31, 2021 and 2022</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes our cash flows for the periods indicated:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note:
(1) N.M. means not meaningful.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Cash
Flows from Operating Activities</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
cash used in operating activities in 2022 consisted of S$3.1 million of net losses, a S$0.3 million positive impact from non-cash items,
and a S$0.4 million net cash outflow in change of assets and liabilities due to the timing of when amounts came due.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
cash used in operating activities in 2021 consisted of S$1.9 million of net losses and a S$0.3 million positive impact from non-cash
items and a S$0.2 million net cash outflow in change of assets and liabilities due to the timing of when amounts came due.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Cash
Flows from Investing Activities</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
cash used in investing activities in 2022 consisted of S$0.01 million, a decrease from S$0.04 million in 2021, primarily arising from
the purchase of property and equipment as a result of team expansion and replacement of equipment. An amount of S$0.9 million mainly
due from our shareholder, Vienna Management Ltd was fully repaid and settled in February 2022. Therefore, the net cash received from
investing activities in 2022 amounted to S$0.9 million.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Cash
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
cash provided by financing activities in 2022 consisted of S$2.3 million in proceeds from the interest-free loan from shareholder and
repayment of loans and a deferred IPO costs of S$0.7 million.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
cash provided by financing activities in 2021 consisted of S$4.7 million in proceeds from the capital contribution of shareholders and
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Contractual
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>For
the year ended December 31, 2021, 2022 and 2023</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contractual
obligations are cash amounts that we are obligated to pay as part of certain contracts that we have entered into during the normal
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
expense for the years ended December 31, 2021, 2022 and 2023 amounted to S$36,696, S$32,127 and S$19,105 (US$14,481)
respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
maturities schedule is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Twelve
months ending December 31,</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Lease
commitments</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company determines if a contract contains a lease at inception. US GAAP requires that the Company&#8217;s leases be evaluated and classified
as operating or finance leases for financial reporting purposes. The classification evaluation begins at the commencement date and the
lease term used in the evaluation includes the non-cancellable period for which the Company has the right to use the underlying asset,
together with renewal option periods when the exercise of the renewal option is reasonably certain and failure to exercise such option
which results in an economic penalty.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has two property lease agreements with lease terms ranging for one year and ten years, respectively. The Company&#8217;s lease
agreements do not contain any material residual value guarantees or material restrictive covenants. Upon adoption of ASU 2016-02, no
right-of-use (&#8220;ROU&#8221;) assets nor lease liability was recorded for the lease with a lease term of one year.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
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as follow:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following summarizes other supplemental information about the Company&#8217;s operating lease as of December 31, 2023:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5.C.
Research and Development, Patent and Licenses, etc.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Please
refer to &#8220;Item 4. Information on the Company &#8211; D. Property, Plant and Equipment &#8211; Intellectual Property.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5.D.
Trend Information.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
than as disclosed elsewhere in this annual report, we are not aware of any trends, uncertainties, demands, commitments or events that
are reasonably likely to have a material effect on our net revenues, income from continuing operations, profitability, liquidity or capital
resources, or that would cause reported financial information not necessarily to be indicative of future operating results or financial
condition or results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5.E.
Critical Accounting Policies and Estimates.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
discussion and analysis of our financial condition and results of operations are based upon our consolidated financial statements. These consolidated
financial statements are prepared in accordance with U.S. GAAP, which requires us to make estimates and assumptions that affect the reported
amounts of our assets and liabilities and revenue and expenses, to disclose contingent assets and liabilities on the date of the consolidated financial statements, and to disclose the reported amounts of revenue
and expenses incurred during the financial reporting period. The most significant estimates and assumptions include the valuation of
accounts receivable, advances to suppliers, useful lives of property and equipment, the recoverability of long-lived assets, provision
necessary for contingent liabilities, and revenue recognition. We continue to evaluate these estimates and assumptions that we believe
to be reasonable under the circumstances. We rely on these evaluations as the basis for making judgments about the carrying values of
assets and liabilities that are not readily apparent from other sources. Since the use of estimates is an integral component of the financial
reporting process, actual results could differ from those estimates. Some of our accounting policies require higher degrees of judgment
than others in their application. We believe critical accounting policies as disclosed in this annual report reflect the more significant
judgments and estimates used in preparation of our consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are an &#8220;emerging growth company&#8221; as defined under the federal securities laws and, as such, will be subject to reduced public
company reporting requirements. Section 107 of the JOBS Act provides that an &#8220;emerging growth company&#8221; can take advantage
of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act, for complying with new or revised accounting
standards. We have elected to take advantage of the extended transition period for complying with new or revised accounting standards
and acknowledge such election is irrevocable pursuant to Section 107 of the JOBS Act. As a result of our election, our financial statements
may not be comparable to those of companies that comply with public company effective dates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following critical accounting policies rely upon assumptions and estimates and were used in the preparation of our consolidated financial
statements:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cash
and cash equivalents</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash
and cash equivalents primarily consist of bank deposits with original maturities of three months or less, which are unrestricted as to
withdrawal and use. Cash and cash equivalents also consist of funds earned from the Company&#8217;s operating revenues which were held
at third party platform fund accounts which are unrestricted as to immediate use or withdrawal. The Company maintains most of its bank
accounts in Singapore and Malaysia.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Accounts
receivable and allowance for expected credit losses accounts</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts receivable include trade accounts due from customers. Accounts are considered overdue after 90 days. 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&#8217;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, 2021, 2022 and 2023, the Company made S$23,210, S$9,102 and S$9,802
(US$7,430) allowance for expected credit losses for accounts receivable, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Prepayments</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prepayments
are mainly payments made to vendors or services providers for future services that have not been provided and prepaid rent. These amounts
are refundable and bear no interest. Management reviews its prepayments on a regular basis to determine if the allowance is adequate
and adjusts the allowance when necessary. As of December 31, 2021, 2022 and 2023, no allowance was deemed
necessary.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Deferred
IPO and public offering costs</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to ASC 340-10-S99-1, IPO costs directly attributable to an offering of equity securities are deferred and would be charged against the
gross proceeds of the offering as a reduction of additional paid-in capital. These costs include legal fees related to the registration
drafting and counsel, consulting fees related to the registration preparation, the SEC filing and print related costs. As of December
31, 2022, the accumulated deferred IPO cost was S$676,321 (US$504,567). As of March 21, 2023 the Group successfully listed in the US Nasdaq. Hence, these deferred IPO costs had charged
against the gross proceeds of the offering as a reduction of additional paid-in capital.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has subsequently completed a follow-on public offering of 3,555,555 ordinary shares on February 16, 2024.
As of December 31, 2023, the accumulated deferred costs related to the follow-on public offering was S$114,794 (US$87,012).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Deposits</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deposits
are mainly for rent, utilities and money deposited with certain vendors. These amounts are refundable and bear no interest. The short-term
deposits usually have a one-year term and are refundable upon contract termination. The long-term deposits are refunded from suppliers
when terms and conditions set forth in the agreements have been satisfied.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Other
current assets, net</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
current assets, net, primarily consists of other receivables from third parties. These other receivables are unsecured and are reviewed
periodically to determine whether their carrying value has become impaired.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Property
and equipment, net</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property
and equipment are stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the
estimated useful lives of the assets. The estimated useful lives are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leasehold improvements</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    term or expected useful life</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office furniture and fittings</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3-5 years</span></td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Computers</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 financial statements of operations and comprehensive
loss. 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.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Business
Combination</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
purchase price of an acquired company is allocated between tangible and intangible assets acquired and liabilities assumed from the acquired
business based on their estimated fair values, with the residual of the purchase price recorded as goodwill. Transaction costs associated
with business combinations are expensed as incurred and are included in general and administrative expenses in the Company&#8217;s consolidated
statements of operations. The results of operations of the acquired business are included in the Company&#8217;s operating results from
the date of acquisition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Goodwill</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill
represents the excess of the purchase price over the amounts assigned to the fair value of the assets acquired and the liabilities assumed
of an acquired business. In accordance with ASC Topic 350, Goodwill and Other Intangible Assets (&#8220;ASC 350&#8221;), recorded goodwill
amounts are not amortized, but rather are tested for impairment annually or more frequently if there are indicators of impairment present.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
accordance with ASC 350, the Company assigned and assessed goodwill for impairment at the reporting unit level. A reporting unit is an
operating segment or one level below the operating segment. As of December 31, 2023, the Company as a whole is the reporting unit of
goodwill.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to ASC 350, the Company has an option to assess qualitative factors to determine whether it is more likely than not that the fair value
of a reporting unit is less than its carrying amount. In the qualitative assessment, the Group considers primary factors such as industry
and market considerations, overall financial performance of the reporting unit, and other specific information related to the operations.
If the Group decides, as a result of its qualitative assessment, that it is more likely than not that the fair value of a reporting unit
is less than its carrying amount, the quantitative impairment test is mandatory. Otherwise, no further testing is required. The quantitative
impairment test consists of a comparison of the fair value based on discounted cash flow of each reporting unit with its carrying amount,
including goodwill. If the carrying amount of a reporting unit exceeds its fair value, an impairment loss equal to the difference will
be recorded. The impairment charge would be recorded in the consolidated statements of income and comprehensive income.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Application
of the goodwill impairment test requires judgment, including the determination of the fair value of each reporting unit. Estimating fair
value is performed by utilizing various valuation techniques, with a primary technique being a discounted cash flow which requires significant
judgments, including estimation of future cash flows, which is dependent on internal forecasts, estimation of the long-term rate of growth
for the Company&#8217;s business, estimation of the useful life over which cash flows will occur, and determination of the Company&#8217;s
weighted average cost of capital.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><b>Intangible
Assets</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible
assets consist of software and capitalized research and development and customer relationship acquired from a business combination. Intangible
assets with finite lives are carried at cost less accumulated amortization and impairment loss, if any. Intangible assets with finite
lives are amortized using the straight-line method over the estimated useful lives.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Impairment
for long-lived assets other than goodwill</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Long-lived
assets are evaluated for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions
that will impact the future use of the assets) indicate that the carrying value of an asset may not be fully recoverable or that the
useful life is shorter than it was originally estimated. When these events occur, the Company, its wholly-owned subsidiaries evaluate
the impairment for the long-lived assets by comparing the carrying value of the assets to an estimate of future undiscounted cash flows
expected to be generated from the use of the assets and their eventual disposition. If the sum of the expected future undiscounted cash
flows is less than the carrying value of the assets, an impairment loss is recognized based on the excess of the carrying value of the
assets over the fair value of the assets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">For
the years ended December 31, 2023, the Company, its wholly-owned subsidiaries, Ohmyhome BVI and Ohmyhome BVI&#8217;s subsidiaries did
not accrue impairment charge against intangible assets, including the customer relationship and software and technology.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
customer relationship arose from acquisition of Ohmyhome Property Management Pte. Ltd. by the Ohmyhome BVI in 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the year ended December 31, 2021, 2022 and 2023, the Company did not accrue impairment charge against software and technology.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fair
value measurement</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accounting standard regarding fair value of financial instruments and related fair value measurements defines financial instruments and
requires disclosure of the fair value of financial instruments held by the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accounting standards define fair value, establish a three-level valuation hierarchy for disclosures of fair value measurement and enhance
disclosure requirements for fair value measures. The three levels are defined as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are
observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial
instruments included in current assets and current liabilities are reported in the consolidated balance sheets at face value or cost, which approximate fair value because of the short period of time between the origination of such
instruments and their expected realization and their current market rates of interest.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Revenue
recognition</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
January 1, 2020, the Company adopted ASC Topic 606, Revenue from Contracts with Customers, which replaced ASC Topic 605, using the modified
retrospective method of adoption. Results for reporting periods beginning after January 1, 2020 are presented under ASC Topic 606 while
prior period amounts are not adjusted and continue to be presented under the Company&#8217;s historic accounting under ASC Topic 605.
The Company&#8217;s accounting for revenue remains substantially unchanged. There were no cumulative effect adjustments for service contracts
in place prior to January 1, 2020. The effect from the adoption of ASC Topic 606 was not material to the Company&#8217;s consolidated
financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
five-step model defined by ASC Topic 606 requires the Company to:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
identify its contracts with customers;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)
identify its performance obligations under those contracts;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)
determine the transaction prices of those contracts;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)
allocate the transaction prices to its performance obligations in those contracts; and</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)
recognize revenue when each performance obligation under those contracts is satisfied. Revenue is recognized when promised services are
transferred to the client in an amount that reflects the consideration expected in exchange for those services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
enter into service agreements with its customers that outline the rights, responsibilities, and obligations of each party. The agreements
also identify the scope of services, service fees, and payment terms. Agreements are acknowledged and signed by both parties. All the
contracts have commercial substance, and it is probable that the Company will collect considerations from its customers for service components.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have utilized the allowable practical expedient in the accounting guidance and elected not to capitalize costs related to obtaining contracts
with customers with durations of less than one year. We do not have significant remaining performance obligations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
derive its revenues from three sources: (1) revenue from brokerage services, (2) revenue from emerging and other services, and (3) revenue from property management and other related services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Brokerage
    services</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
earn brokerage services revenue from provision of brokerage and documentation services for buying, selling, and leasing and renting properties.
We recognize commission-based brokerage revenue upon closing of a brokerage transaction and concurrently issues invoice. The transaction
price is generally calculated by taking the agreed upon commission rate and applying that to the home&#8217;s selling price. Brokerage
revenue primarily contains a single performance obligation that is satisfied upon the closing of a transaction, at which point the entire
transaction price is earned. We are not entitled to any commission until the performance obligation is satisfied and are not owed any
commission for unsuccessful transactions, even if services have been provided. The Company is considered to be the principal agent as
it has the right to determine the service price and to define the service performance obligations, it has control over services provided
and it is fully responsible for fulfilling the agency services pursuant to the housing agency service contracts it signed with the housing
customers. Accordingly, the Company accounts for the commissions from these agency service contracts on a gross basis, with any commissions
paid to other brokerage firms recorded as a cost of revenue. Typical payment terms set forth in the invoice is within 30 days.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company generates revenues from emerging and other services such as financial services and home renovation and furnishing services. Service fees
for emerging and other services are generally recognized as revenues when services are provided.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>
<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property
    management services and other related services</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
Property Management Pte. Ltd. earns estate management services revenue from Management Corporate Strata Titles (MCSTs) by being appointed
as the Managing Agent for the respective estates to provide routine management, administration and secretarial services, accounting and
finance management, and the operation and maintenance of the estates. Management believes that the estate management services are integrated
services, and it is impractical to assess standalone value to each service; accordingly, the estate management services should be considered
as single performance obligation. In consideration of the services provided by the Company, the MCSTs pay a monthly fee to the Company.
The contract is a fixed contract with a fixed fee over the contractual period. The monthly management fee of individual estate varies
depending on the size of the estates and the scope of the services required. Estate management revenue primarily contains an ongoing
performance obligation that is satisfied upon the end of each calendar month, at which point the monthly fee is earned. The revenue is
recognized over time based on the fixed contract fee over the contractual period. The Company is considered to be the principal as it
has the right to determine the service price and to define the service performance obligations, it has control over services provided
and it is fully responsible for fulfilling the estate management services pursuant to the estate management service contracts it signed
with the MCSTs. Typical payment terms set forth in the invoice are within 30 days. The Company also generates revenues from other related
services such as providing of additional manpower which are usually in ad-hoc basis, certification of documents, disbursements, marketing
initiatives and others that to be completed in a short-term period. Service fees for other services are generally recognized at the point
in time when services are provided. Typical payment terms set forth in the invoice are within 30 days.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Contract
Balances</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Timing of revenue recognition may differ from the timing of invoicing to customers. For certain services, customers
are required to pay before the services are delivered. The Company recognizes a contract asset or a contract liability in the consolidated
balance sheets, depending on the relationship between the Group&#8217;s performance and the customer&#8217;s payment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company classifies its right to consideration in exchange for services transferred to a customer as either a receivable
or a contract asset. A receivable is a right to consideration that is unconditional as compared to a contract asset which is a right to
consideration that is conditional upon factors other than the passage of time. The Company recognizes accounts receivable in its audited
condensed consolidated balance sheets when it performs a service in advance of receiving consideration and if it has the unconditional
right to receive consideration. The Company did not have any capitalized contract cost as of December 31, 2021, 2022 and 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contract liabilities are recognized if the Company receives consideration in advance of performance, which is mainly
in relation to emerging and other services. The Company expects to recognize a significant majority of this balance as revenue over the
next 12 months, and the remainder thereafter. As of December 31, 2021, 2022 and 2023, the contract liabilities of the Company amounted
to S$78,340, S$194,300 and S$103,655 (US$78,568), respectively. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cost
of revenue</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
of revenue consists primarily of personnel costs (including base pay and benefits), commission fee, property listing fee, referral fee
and subcontracting cost.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Advertising
expenditures</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advertising
expenditures are expensed as incurred and such expenses were minimal for the periods presented. Advertising expenditures have been included
as part of selling and marketing expenses. For the year ended December 31, 2022 and 2023, the advertising expense amounted to
S$1,037,772 and S$911,055 (US$690,559<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">),</span> respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Technology
and development</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Technology and development expenses primarily include personnel costs (including base pay, bonuses, and benefits),
platform development, and maintaining and improving our website and mobile application development costs. We capitalize research and development
personnel costs related to the development of our new proprietary software products and features including HomerAI, MATCH and others,
as well as acquired carrying value of the proprietary software from the acquisition of Simply Sakal. As of December 31, 2023, research
and development and software and technology, net amounted to S$ 1,125,496 (US$853,101) and is included in intangible assets. Other costs
are expensed off as incurred and record them in technology and development expenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Selling
and marketing expenses</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Selling and marketing expenses mainly consist of promotion and marketing expenses, media expenses for online and
traditional advertising, as well as labor costs. For the year ended December 31, 2021, 2022 and 2023, the Company&#8217;s selling and
marketing expenses were S$1,717,470, S$1,926,003 and S$1,797,033 (US$1,362,111), respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Employee
compensation</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Singapore
</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.6in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Defined
    contribution plan</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company participates in the national pension schemes as defined by the laws of Singapore&#8217;s jurisdictions in which it has operations.
Contributions to defined contribution pension schemes are recognized as an expense in the period in which the related service is performed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.6in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employees
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employee
entitlements to annual leave are recognized as a liability when they are accrued to the employees. The undiscounted liability for leave
expected to be settled wholly within the reporting period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Malaysia</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
full-time employees of the Company are entitled to the government mandated defined contribution plan. The Company is required to accrue
and pay for these benefits based on certain percentages of the employees&#8217; respective salaries, subject to certain ceilings, in
accordance with the relevant government regulations, and make cash contributions to the government mandated defined contribution plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Government
Grant</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Government
grants as compensation for expenses already incurred or for the purpose of giving immediate financial support to the Company during
the COVID-19 pandemic. The government evaluates the Company&#8217;s eligibility for the grants on a consistent basis, and then makes
the payment. Therefore, there are no restrictions on the grants.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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as part of Other Income. The grants received were S$492,404, S$248,067 and S$25,769 (US$19,532) for the year ended December 31, 2021,
2022 and 2023, respectively from the Singapore Government.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Segment
reporting</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC 280, &#8220;Segment Reporting&#8221;, establishes standards for reporting information about operating segments
on a basis consistent with the Company&#8217;s internal organizational structure as well as information about geographical areas, business
segments and major customers in financial statements for detailing the Company&#8217;s business segments. The Company uses the &#8220;management
approach&#8221; in determining reportable operating segments. The management approach considers the internal organization and reporting
used by the Company&#8217;s Chief Operating Decision Maker (&#8220;CODM&#8221;) for making operating decisions and assessing performance
as the source for determining the Company&#8217;s reportable segments. Management, including the chief operating decision maker, reviews
operation results by the revenue of different products or services. Based on management&#8217;s assessment, the Company has determined
that it has two operating segments, which are (i)&#160;Brokerage, emerging and another related service; and (ii)&#160;Estate management
services and other related services in Singapore. All assets of the Company are located in Singapore and all revenue is generated in Singapore.
The Company has disclosed the relevant metrics for measurement of performance in &#8220;ITEM 5. Operating and Financial Review and Prospects&#8221;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><b>Year ended December
31, 2023</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There was only one
segment which is the brokerage, emerging and other related services segment as of December 31, 2021 and 2022.</span></p>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Leases</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company adopted ASC 842 on January 1, 2019. The Company determines if an arrangement is a lease at inception. Operating leases are included
in operating lease right-of-use (&#8220;ROU&#8221;) assets, operating lease liability, and operating lease liability, non-current in
the Company&#8217;s consolidated balance sheets. ROU assets represent the Company&#8217;s
right to use an underlying asset for the lease term and lease liabilities represent the Company&#8217;s obligation to make lease payments
arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of
lease payments over the lease term. When determining the lease term, the Company includes options to extend or terminate the lease when
it is reasonably certain that it will exercise that option, if any. As the Company&#8217;s leases do not provide an implicit rate, the
Company used an incremental borrowing rate based on the information available at commencement date in determining the present value of
lease payments. The Company has elected to adopt the following lease policies in conjunction with the adoption of ASU 2016-02: (i) for
leases that have lease terms of 12 months or less and does not include a purchase option that is reasonably certain to exercise, the
Company elected not to apply ASC 842 recognition requirements; and (ii) the Company elected to apply the package of practical expedients
for existing arrangements entered into prior to January 1, 2019 to not reassess (a) whether an arrangement is or contains a lease, (b)
the lease classification applied to existing leases, and(c) initial direct costs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Income
taxes</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company accounts for income taxes in accordance with U.S. GAAP for income taxes. The charge for taxation is based on the results for
the fiscal year as adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted
or substantively enacted by the balance sheet date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred
taxes are accounted for using the asset and liability method in respect of temporary differences arising from differences between the
carrying amount of assets and liabilities in the consolidated financial statements and the
corresponding tax basis used in the computation of assessable tax profit. In principle, deferred tax liabilities are recognized for all
taxable temporary differences. Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available
against which deductible temporary differences can be utilized. Deferred tax is calculated using tax rates that are expected to apply
to the period when the asset is realized or the liability is settled. Deferred tax is charged or credited in the income statement, except
when it is related to items credited or charged directly to equity, in which case the deferred tax is also dealt with in equity. Deferred
tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all
of the deferred tax assets will not be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing
authorities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An uncertain tax position is recognized as a benefit only if it is &#8220;more likely than not&#8221; that the tax
position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest
amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the &#8220;more
likely than not&#8221; test, no tax benefit is recorded. No penalties and interest incurred related to underpayment of income tax for
the year ended December 31, 2021, 2022 and 2023. The Company had no uncertain tax positions for the year ended December 31, 2021, 2022
and 2023. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12
months. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Comprehensive
loss</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Comprehensive
loss consists of two components, net loss and other comprehensive loss. Other comprehensive loss refers to revenues, expenses, gains
and losses that under GAAP are recorded as an element of shareholders&#8217; equity but are excluded from net loss. Other comprehensive
loss consists of a foreign currency translation adjustment resulting from the Company not using the United States dollar as its functional
currencies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Loss
per share</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company computes loss per share (&#8220;EPS&#8221;) in accordance with ASC 260, &#8220;Earnings per Share&#8221;.
ASC 260 requires companies to present basic and diluted EPS. Basic EPS is measured as net loss divided by the weighted average ordinary
share outstanding for the period. Diluted EPS presents the dilutive effect on a per share basis of the potential ordinary shares (e.g.,
convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date,
if later. Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per
share) are excluded from the calculation of diluted EPS. For the years ended December 31, 2021 and 2022, there were no dilutive shares.
For the year ended December 31, 2023, the total diluted ordinary share was 18,461,340 as compared to the basic number of ordinary share
issued at 17,860,622 as of December 31, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Convertible
notes</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company evaluates its convertible notes to determine if those contracts or embedded components of those contracts qualify as derivatives.
The result of this accounting treatment is that the fair value of the embedded derivative is recorded at fair value each reporting period
and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the
statements of operations as other income or expense.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
circumstances where the embedded conversion option in a convertible instrument is required to be bifurcated and there are also other
embedded derivative instruments in the convertible instrument that are required to be bifurcated, the bifurcated derivative instruments
are accounted for as a single, compound derivative instrument.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
the conversion features of conventional convertible debt provide for a rate of conversion that is below market value at issuance, this
feature is characterized as a beneficial conversion feature (&#8220;BCF&#8221;). A BCF is recorded by the Company as a debt discount
pursuant to ASC Topic 470-20 &#8220;Debt with Conversion and Other Options.&#8221; In those circumstances, the convertible debt is recorded
net of the discount related to the BCF, and the Company amortizes the discount to interest expense, over the life of the debt.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Related
party transactions</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Parties,
which can be a corporation or individual, are considered to be related if the Company 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. Companies are also
considered to be related if they are subject to common control or common significant influence, such as a family member or relative,
shareholder, or a related corporation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Commitments
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the normal course of business, the Company is subject to contingencies, including legal proceedings and claims arising out of the business
that relate to a wide range of matters, such as government investigations and tax matters. The Company recognizes its liability for such
contingency if it determines it is probable that a loss has occurred, and a reasonable estimate of the loss can be made. The Company
may consider many factors in making these assessments including historical and the specific facts and circumstances of each matter.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Concentration
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>For
the years ended December 31, 2021, 2022 and 2023</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Concentration
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial
instruments that potentially expose us to concentrations of credit risk consist primarily of cash and cash equivalents and account receivable.
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
receivable primarily comprise of amounts receivable from the service customers. The Company conducts credit evaluations of customers,
and generally does not require collateral or other security from our customers. The Company establish an allowance for doubtful accounts
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Concentration
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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of December 31, 2023, two customers, one is a provider of general insurance and another is a property consultancy firm, accounted for
10.0% and 25.85% of the account receivables respectively. None of the customers consisted of more than 10% of account receivables as
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the year ended December 31, 2022, one major customer, Mr. Loh Kim Kang David, a shareholder and the Chairman of the board of Directors
accounted for 42.4% of the Company&#8217;s total revenue. Other than that, no major customers contributed more than 10% of revenue for
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Concentration
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the year ended December 31, 2021, one vendor, who is a reputable global internet company focusing on search engine technology, online
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the year ended December 31, 2022, three vendors accounted for 17.0%, 15.4% and 12.8% of total purchases. Two of vendors are providing
construction and development services, and one of them is providing search engines, on-line advertising and other computing services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2021, one vendor, who is providing construction and development services, accounted for 15.4% of the account payable.
As of December 31, 2023, two vendors, both providing construction and development services, accounted for 22.1% and 10.4% of the Company&#8217;s
account payable respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the year ended December 31, 2023, no vendor accounted for more than 10% of total purchases. One vendor, who is providing search engines
and on-line advertising, accounted for 29% of the Company&#8217;s account payable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stock-based compensation</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 19, 2023, the Board of Directors adopted the 2023 Equity Incentive Plan (the &#8220;2023 Incentive Plan&#8221;).
Stock-based awards are measured at the grant date based on the fair value of the award and are recognized as expense, net of actual forfeitures,
on a straight-line basis over the requisite service period, which is generally the vesting period of the respective award. The Company
estimates the fair value of stock options using the Black-Scholes option pricing model. The determination of the grant date fair value
of stock awards issued is affected by a number of variables, including the fair value of the Company&#8217;s common stock, the expected
common stock price volatility over the expected life of the awards, the expected term of the stock option, risk-free interest rates, the
illiquidity of the option given its non-transferability, and the expected dividend yield of the Company&#8217;s common stock. The Company
derives its volatility from the average historical stock volatilities of the Company over a period equivalent to the expected term of
the awards. The risk-free interest rate is based on the United States Treasury yield curve in effect at the time of grant. The expected
dividend yield is 0.0% as the Company has not paid and does not currently anticipate paying dividends on its common stock. Details can
be found in &#8220;Note 11 &#8211; Stock-based compensation&#8221; in the financial statements and accompanying notes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Stock-based compensation expense is classified in
the accompanying consolidated statement of operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Recent
accounting pronouncements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company considers the applicability and impact of all accounting standards updates (&#8220;ASUs&#8221;). Management periodically reviews
new accounting standards that are issued. Under the Jump start Our Business Start-ups Act of 2012, as amended (the &#8220;JOBS Act&#8221;),
the Company meets the definition of an emerging growth company, or EGC, and has elected the extended transition period for complying
with new or revised accounting standards, which delays the adoption of these accounting standards until they would apply to private companies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Recently
adopted accounting pronouncements</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
May 2019, the FASB issued ASU 2019-05, which is an update to ASU Update No. 2016-13, Financial Instruments &#8212; Credit Losses (Topic
326): Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement
of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. The amendments
in Update 2016-13 added Topic 326, Financial Instruments &#8212; Credit Losses, and made several consequential amendments to the Codification.
Update 2016-13 also modified the accounting for available-for-sale debt securities, which must be individually assessed for credit losses
when fair value is less than the amortized cost basis, in accordance with Subtopic 326-30, Financial Instruments &#8212; Credit Losses
&#8212; Available-for-Sale Debt Securities. The amendments in this Update address those stakeholders&#8217; concerns by providing an
option to irrevocably elect the fair value option for certain financial assets previously measured at amortized cost basis. For those
entities, the targeted transition relief will increase comparability of financial statement information by providing an option to align
measurement methodologies for similar financial assets. Furthermore, the targeted transition relief also may reduce the costs for some
entities to comply with the amendments in Update 2016-13 while still providing financial statement users with decision-useful information.
In November 2019, the FASB issued ASU No. 2019-10, which to update the effective date of ASU No. 2016-02 for private companies, not-for-profit
organizations and certain smaller reporting companies applying for credit losses, leases, and hedging standard. The new effective date
for these preparers is for fiscal years beginning after December 15, 2022. The Company adopted the ASU on January 1, 2023 and the adoption
of this ASU did not have a material effect on the Company&#8217;s consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Recently
issued accounting pronouncements</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
December 2023, the FASB issued Accounting Standards Update No. 2023-09, &#8220;Income Taxes (Topic 740): Improvements to Income Tax Disclosures&#8221;
(&#8220;ASU 2023-09&#8221;), which modifies the rules on income tax disclosures to require entities to disclose (1) specific categories
in the rate reconciliation, (2) the income or loss from continuing operations before income tax expense or benefit (separated between
domestic and foreign) and (3) income tax expense or benefit from continuing operations (separated by federal, state and foreign). ASU
2023-09 also requires entities to disclose their income tax payments to international, federal, state and local jurisdictions, among
other changes. The guidance is effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual
financial statements that have not yet been issued or made available for issuance. ASU 2023-09 should be applied on a prospective basis,
but retrospective application is permitted. The Company is currently evaluating the potential impact of adopting this new guidance on
its consolidated financial statements and related disclosures.</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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&#8217;s consolidated balance sheets, statements of income and comprehensive income and statements
of cash flows.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Holding
Company Structure</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
Limited is a holding company incorporated in the Cayman Islands with no material operations of its own. We conduct our operations primarily
in Singapore and Malaysia through our subsidiaries in Singapore and Malaysia.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result, Ohmyhome Limited&#8217;s ability to pay dividends may depend upon dividends paid by our Singapore and Malaysian subsidiaries.
If our existing Singapore and Malaysian subsidiaries or any newly formed ones incur debt on their own behalf in the future, the instruments
governing their debt may restrict their ability to pay dividends to us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Inflation</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
accordance with the Monetary Authority of Singapore, the year-over-year percentage changes in the consumer price index for 2021 and
2020 were 2.3% and -0.2%, respectively. The rate of inflation in Singapore for 2022 was 4.1% and is expected to continue to
increase. The rate of inflation in Singapore for 2023 was 4.0%.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inflation in Singapore has not materially affected our profitability
and operating results. However, we can provide no assurance that we will not be affected by such inflationary pressures in Singapore
or globally in the future. If the inflationary pressures continue to increase to any material extent, we may pass along increased
costs to our customers, which could result in loss of sales and loss of customers, and adversely impact our margins and results of
operations. &#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="AR_001"></span>Item
6. Directors, Senior Management and Employees</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6.A.
<span style="background-color: white">Directors and Senior Management</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table provides information regarding our executive officers and directors as of the date hereof:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 28%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Age</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 58%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Position(s)</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rhonda
    Wong </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">39</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Executive Officer, Chief Financial Officer, Director</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Race
    Wong </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">41</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Operating Officer, Director</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loh
    Kim Kang David</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">60
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman
    of the board of Directors, Director </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lee
    Wei Loon <sup>(1)(2)(3)</sup></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">44
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent
    Director, Chair of Audit Committee </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lim
    Khoon<sup>(1)(2)(3)</sup></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">59
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent
    Director, Chair of Nomination Committee </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tan
    Wei Reng, Galven<sup>(1)(2)(3)</sup></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">45
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent
    Director, Chair of Compensation Committee </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(1)</sup></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Member
    of the Audit Committee</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(2)</sup></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Member
    of the Compensation Committee</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(3)</sup></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Member
    of the Nomination Committee</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Executive
Directors and Officers:</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Rhonda
Wong </i></b>is a co-founder of our Group. She is currently the Chief Executive Officer, <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer,</span> and a Director of our Company where she is primarily
responsible for strategic development and day-to-day operations since the founding of our Group.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">From
July 2007 to February 2008, she worked as a treasury bonds trader at Nico Trading Chicago in Chicago, Illinois, where she was responsible
for trading of futures of treasury bonds. From March 2008 to February 2012, Ms. Rhonda Wong was involved in proprietary trading of listed
securities and real properties. From March 2012 to May 2013, she joined Savills Singapore, where she obtained a real estate sales license
and became a top performer and was promoted to a sales director within the first year at the age of 27, looking after sales and leasing
of Singapore properties and launches of development projects in Malaysia. From May 2013 to May 2016, Ms. Rhonda Wong co-founded a real
estate consulting firm called Anthill Realtors Pte. Ltd. with Ms. Race Wong, where they worked as consultants for property developers
for the marketing, launch and sales of various real estate projects in Australia, Singapore and Vietnam.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">She
graduated from the University of Michigan with a bachelor&#8217;s degree in Business Administration in 2007.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Race
Wong </i></b>is a co-founder of our Group. She is currently the Chief Operating Officer and a Director of our Company where she is primarily
responsible for technology product development and marketing since the founding of our Group in 2016.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">From
2002 to 2009, she started her career in the music industry as the pop duo group &#8220;2R&#8221; along with her elder sister and thereafter
ventured into the television and entertainment industry as an actress where she had, over the years, won various awards and accolades
both as a singer and actress. Ms. Race Wong has been the products spokesperson for a range of products from beauty, healthcare to telecommunication
products etc. From September 2011 to December 2012, Ms. Race Wong worked as a marketing manager and licensed equities trader at May Bank
Kim Eng Securities, Hong Kong, where she was responsible for the launch of the offline to online equities trading platform. From May
2013 to May 2016, Ms. Race Wong co-founded a real estate consulting firm called Anthill Realtors Pte. Ltd. with Ms. Rhonda Wong, where
they worked as consultants for property developers for the marketing, launch and sales of various real estate projects in Australia,
Malaysia, Cambodia, Singapore, Vietnam, and the United Kingdom.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">She
graduated from Newcastle University in Australia and obtained her master&#8217;s degree in Business in 2013.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Loh
Kim Kang David</i></b> is a Director and the Chairman of our Company. He was appointed as a Director in August 2022. Mr. Loh is primarily
responsible for strategic advice and direction of our Group.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Loh has over 20 years of experience in the investment and brokerage industry. He is currently an executive Director and joint
chairman of Centurion Corporation Limited, a company listed on the Main Board of The Stock Exchange of Hong Kong Limited (Stock
Code: 6090.HK) and on the Main Board of the Singapore Exchange Securities Trading Limited (Stock Code: SGX:OU8). Mr. Loh is also
appointed to Grab Holdings Limited (NASDAQ: GRAB)&#8217;s Board of Directors on April 1, 2024. <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.</span>
Loh also sits on the board of various companies in a diversified range of industries.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">From
November 1989 to August 1995, Mr. Loh was a dealer (dealing Director) of Ong &amp; Company Pte. Ltd., a company principally involved
in the provision of business support services. From August 1995 to June 1996, he was a dealing Director of OUB Securities Pte. Ltd.,
a company principally involved in stock, share and bond brokers and dealers. In July 1996, Mr. Loh joined UOB Kay Hian Pte. Ltd. (formerly
known as Kay Hian Pte Ltd) as an associate Director, with his last position as a business development consultant in March 2010. From
July 1999 to October 2001, he served as a managing Director (management) of UOB Kay Hian (Hong Kong) Ltd (formerly known as Kay Hian
Overseas Securities Ltd.), a securities brokerage company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Loh obtained his bachelor&#8217;s degree in Science from the University of Oregon in June 1998.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Independent
Directors:</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Mr.
Lee Wei Loon </i></b>has over 15 years of experience in the banking and corporate finance industry having worked in various international
investment banks. Mr. Lee is currently an executive vice president and Asia chief executive officer of Watchbox Singapore Pte. Ltd.,
a company principally engaged in the buying, selling and trading of pre-owned luxury watches since August 2019, where he is responsible
for group business strategy, risk management and capital market strategies. He was a vice president of Credit Suisse, Asian Equities
Sales and Trading, Hedge Fund Sales, from May 2004 to March 2010. He was a Director of Bank of America Merrill Lynch, Asian Equities
Sales from May 2010 to June 2012. From June 2012 to January 2015, he was an executive Director of Morgan Stanley Asia, Institutional
Equities Division, overseeing the coverage of Singapore based hedge funds across all asset classes. From January 2015 to September 2017,
he was a Director commissioner of PT Morgan Stanley Asia International, responsible for the Indonesia business and onshore operations
of Morgan Stanley Asia. He was the executive Director of Morgan Stanley Asia Investment Banking Division from September 2017 to August
2019, overseeing all capital markets, fixed income and M&amp;A transactions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Lee obtained a bachelor&#8217;s degree in Science with a major in Finance and a minor in East Asian Studies from the New York University,
Stern School of Business in May 2004. We believe that Mr. Lee is qualified to serve on our board by reasons of professional experiences
and qualifications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Mr.
Lim Khoon</i></b> is currently a partner of Eldan Law LLP since May 2018 with a focus on commercial and construction litigation, as well
as in the areas of Real Estate Law and Corporate Law. From March 1992 to June 1995, Mr. Lim was a legal associate with M/s Wong Partnership
(then known as M/s Wong Meng Meng &amp; Partners), with a focus on commercial and construction litigations. From July 1995 to May 2018,
he was a partner of Lim Hua Yong Partnership with a focus on the same area of litigation work, and additionally, work in the areas of
Real Estate Law and Corporate Law. After the merger of Lim Hua Yong LLP and Eldan Law LLP, he became a partner of Eldan Law LLP continuing
in the same areas of legal work.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Over
the years, Mr. Lim has developed a broad-based legal practice in the areas of commercial dispute resolution, real estate law and corporate
law. In the area of commercial dispute resolution, Mr. Lim has advised and acted for clients in various commercial disputes with experience
in all levels of litigation in the Singapore Courts and before the arbitration tribunals. In the area of real estate law, Mr. Lim has
advised and acted for corporations, individuals, financial institutions and subsidiary proprietors in various property transactions.
In the area of corporate law, Mr. Lim specializes in merger and acquisitions and has acted extensively for corporate and individual clients
in the sale and acquisition of their shareholdings in corporations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Lim obtained a Bachelor of Laws degree from the University College of Wales in 1989. He was called to the Bar in England as Barrister-at-Law
(Grays Inn) in 1990 and was admitted as an advocate and solicitor at the Supreme Court of Singapore in March 1992. We believe that Mr.
Lim is qualified to serve on our board by reasons of professional experiences and qualifications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Mr.
Tan Wei Reng, Galven</i></b> is the <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive
Officer of Knight Frank Singapore. He was</span> the deputy managing Director of the investment sales and capital markets team in
Savills Singapore since December 2019 until November 2022<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</span> Mr. Tan co-heads a team of eight professionals who are consistently recognized as the market
leaders in Singapore commercial real estate transactions. Prior to working in Savills Singapore, Mr. Tan was with the capital
markets team at CBRE Singapore for 15 years, before leaving the company as an executive Director. Since 2004, Mr. Tan has been
personally involved in landmark transactions across all sectors in the Singapore real estate market, with particular focus in the
commercial real estate sector. In the last 10 years, he has handled transactions valued at more than S$15 billion. Day to day, Mr.
Tan primarily works closely with institutional investors, property funds as well as local and foreign developers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Tan graduated from the National University of Singapore in May 2004 with a bachelor&#8217;s degree in Science (Real Estate) (Hons).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Family
Relationships</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms.
Rhonda Wong, our Chief Executive Officer, Chief Financial Officer, and a Director, is the sister of Ms. Race Wong, our Chief Operating Officer and a Director.
Mr. Loh Kim Kang David, the Chairman of the board of Directors and a Director, is the husband of Ms. Race Wong, and the brother-in-law
to Ms. Rhonda Wong. Other than as disclosed, there are no family relationships among our Directors or executive officers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6.B.
Compensation</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Compensation
of Directors and Executive Officers</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes all compensation received by our Directors, our executive officers and our key employees during the years
ended December 31, 2022 and 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Summary
Compensation Table</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">20,000</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(1)
</sup>Other compensation includes allowances and the employer&#8217;s contribution to the Central Provident Fund (&#8220;CPF&#8221;),
Singapore&#8217;s mandatory social security savings scheme, and incentives earned from client referral as stipulated in their employment
contracts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(2)
</sup>On December 19, 2023, 344,326 options were granted to Ms. Wong Wan Chew with 336,155 options at an exercise price of $1.6062 per
Ordinary Share, and 8,171 options at an exercise price of $0.0122 per Ordinary Share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(3)
</sup>On December 19, 2023, 344,326 options were granted to Ms. Wong Wan Pei with 336,155 options at an exercise price of $1.6062 per
Ordinary Share, and 8,171 options at an exercise price of $0.0122 per Ordinary Share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(4)
</sup>S$30,000 director fee payable to Mr. Loh has been voluntarily waived by Mr. Loh and has been agreed by the board of directors for
the year ended December 31, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in; background-color: white"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
the appointments of our independent directors was effective on March 20, 2023, for the fiscal year ended December 31, 2022 and 2021,
we did not have any non-executive directors and therefore have not paid any compensation to any non-executive directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have an equity incentive plan in place as of this annual report.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b>Share Incentive Plan</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
December 2023, the Company adopted the 2023 Equity Incentive Plan (the &#8220;2023 Incentive Plan&#8221;), for the purpose of granting
share-based compensation awards to employees, directors and consultants to incentivize their performance and align their interests with
ours. Under the 2023 Incentive Plan, we are authorized to issue an aggregate of 2,000,000 ordinary shares. As of the date of this annual
report, no ordinary shares have been granted and outstanding, 1,025,527 options have been granted and outstanding, of which 688,652 options
were granted to certain of our management members and directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following summarize the terms of the 2023 Incentive Plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Types
of Awards.</i></b> The 2023 Incentive Plan permits the awards of options, stock appreciation rights, restricted stock, restricted stock
units, stock bonus awards and/or performance compensation awards.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Plan
Administration</i></b><i>.</i> The 2023 Incentive Plan is administered by the Compensation Committee of the Board or any other committee
appointed by the Board to administer this Plan (or if no Committee is appointed, the Board). The plan administrator is entitled to determine
the participants who are to receive awards, the number of awards to be granted, and the terms and conditions of each award grant.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Eligibility</i></b><i>.
</i>Employees, directors and officers and the consultants of our company are eligible to participate pursuant to the terms of the 2023
Incentive Plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Conditions
of Award</i></b><i>.</i> The plan administrator shall determine the participants, types of awards, numbers of shares to be covered by
awards, terms and conditions of each award, and provisions with respect to the vesting schedule, settlement, exercise, repurchase, cancellation,
forfeiture, restrictions, limitations or suspension of awards.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Term
of Award</i></b>. The term of each award shall be fixed by the administrator and is stated in the award agreement between recipient of
an award and us. No award shall be granted under the 2023 Incentive Plan after ten years from the date the 2023 Incentive Plan was approved
by the board.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Vesting
Schedule</i></b>. In general, the plan administrator determines the vesting schedule, which is set forth in the award agreement. Except
for 75,986 has vesting period of 1 year, all option has vested immediately from the date of grant.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Transfer
Restrictions</i></b>. Unless otherwise determined by the administrator of the 2023 Incentive Plan, no award and no right under any such
award shall be sold, pledged, assigned, hypothecated, transferred, or disposed of in any manner other than by will or by the laws of
descent and distribution or pursuant to a qualified domestic relations order, and shall not be subject to execution, attachment, or similar
process.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following summarizes,
as of the date of this annual report, the number of the outstanding awards granted under the 2023 Incentive Plan to our directors and
executive officers.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 19, 2023, 344,326
options were granted to Ms. Wong Wan Chew with 336,155 options at an exercise price of $1.6062 per Ordinary Share, and 8,171 options at
an exercise price of $0.0122 per Ordinary Share.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 19, 2023, 344,326 options were granted to Ms. Wong Wan Pei
with 336,155 options at an exercise price of $1.6062 per Ordinary Share, and 8,171 options at an exercise price of $0.0122 per Ordinary
Share.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Employment
Agreements</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Employment
Agreement with Ms. Wong Wan Chew</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
as of May 1, 2021, Ohmyhome (S) entered into an employment agreement with Ms. Rhonda Wong pursuant to which she was employed as co-founder
and Chief Executive Officer of Ohmyhome (S). The agreement provides for an annual base salary, the amount of which may be adjusted from
time to time at the discretion of Ohmyhome (S). Under the terms of the agreement, Ms. Rhonda Wong is entitled to receive an annual cash
bonus upon serving every 12 months, together with such additional bonuses as may be agreed from time to time with the Company. Ms. Rhonda
Wong&#8217;s employment will continue indefinitely, subject to termination by either party to the agreement upon 1 months&#8217; prior
written notice or the equivalent salary in lieu of such notice. The agreement also contains non-compete and non-disclosure provisions
and restrictions against the unauthorized use of the Company&#8217;s intellectual property.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Employment
Agreement with Ms. Wong Wan Pei</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
as of May 1, 2021, Ohmyhome (S) entered into an employment agreement with Ms. Race Wong pursuant to which she was employed as co-founder
and Chief Operating Officer of Ohmyhome (S). The agreement provides for an annual base salary, the amount of which may be adjusted from
time to time at the discretion of Ohmyhome (S). Under the terms of the agreement, Ms. Race Wong is entitled to receive an annual cash
bonus upon serving every 12 months, together with such additional bonuses as may be agreed from time to time with the Company. Ms. Race
Wong&#8217;s employment will continue indefinitely, subject to termination by either party to the agreement upon 1 months&#8217; prior
written notice or the equivalent salary in lieu of such notice. The agreement also contains non-compete and non-disclosure provisions
and restrictions against the unauthorized use of the Company&#8217;s intellectual property.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Directors&#8217;
Offer Letter</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
of our Directors has entered into a Director&#8217;s Offer Letter with our Company. The terms and conditions of such Directors&#8217;
Offer Letter are similar in all material aspects. Each Director&#8217;s Offer Letter is for an initial term of one year and will continue
until the Director&#8217;s successor is duly elected and qualified. Each Director will be up for re-election each year at the annual
shareholders&#8217; meeting and, upon re-election, the terms and provisions of his or her Director&#8217;s Offer Letter will remain in
full force and effect. Any Director&#8217;s Offer Letter may be terminated for any or no reason by the Director or at a meeting called
expressly for that purpose by a vote of the shareholders holding more than 50% of our Company&#8217;s issued and outstanding Ordinary
Shares entitled to vote.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
the Directors&#8217; Offer Letter, the annual salary that is payable to each of our Directors is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 82%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms. Wong Wan Chew</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">S$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">390,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms. Wong Wan Pei</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">S$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">390,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Loh Kim Kang David</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">S$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">30,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Lee Wei Loon</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">S$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Lim Khoon</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">S$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Tan Wei Reng, Galven</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">S$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, our Directors will be entitled to participate in such share option schemes as may be adopted by our Company, from time to time.
The number of options granted, and the terms of those options will be determined from time to time by a vote of the board of Directors;
provided that each Director shall abstain from voting on any such resolution or resolutions relating to the grant of options to that
Director.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
than as disclosed above, none of our Directors has entered into a service agreement with our Company or any of our subsidiaries that
provides for benefits upon termination of employment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Clawback Policy adopted by the Board</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On December 1, 2023, the Board adopted an Executive Compensation Recovery Policy (the &#8220;Clawback&#160;Policy&#8221;)
providing for the recovery of certain incentive-based compensation from current and former executive officers of the Company in the event
the Company is required to restate any of its financial statements filed with the SEC under the&#160;Exchange Act&#160;in order to correct
an error that is material to the previously-issued financial statements, or that would result in a material misstatement if the error
were corrected in the current period or left uncorrected in the current period. Adoption of the&#160;Clawback&#160;Policy was mandated
by new Nasdaq listing standards introduced pursuant to&#160;Exchange Act&#160;Rule&#160;10D-1.&#160;The&#160;Clawback&#160;Policy is in
addition to Section 304 of the Sarbanes-Oxley Act of 2002 which permits the SEC to order the disgorgement of bonuses and incentive-based
compensation earned by a registrant issuer&#8217;s chief executive officer and chief financial officer in the year following the filing
of any financial statement that the issuer is required to restate because of misconduct, and the reimbursement of those funds to the issuer.
A copy of the&#160;Clawback&#160;Policy has been filed herewith as Exhibit 97.1.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6.C.
Board Practices</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Board
of Directors</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
board of Directors consists of six Directors, three of them are independent Directors. The Company intends to follow its Cayman Islands
practices in lieu of the requirements of the Rule 5605 of the Nasdaq Stock Market LLC Rules. The Company&#8217;s practices with regard
to these requirements are not prohibited by the Companies Act (as amended) of the Cayman Islands.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Committees
of the Board of Directors</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
board of Directors has established an audit committee, a compensation committee and a nomination committee, each of which operates pursuant
to a charter adopted by our board of Directors. The board of Directors may also establish other committees from time to time to assist
our company and the board of Directors. The composition and functioning of all of our committees comply with all applicable requirements
of the Sarbanes-Oxley Act of 2002, Nasdaq and SEC rules and regulations, if applicable. Each committee&#8217;s charter is available on
our website at <span style="text-decoration: underline">https://ir.ohmyhome.com/governance</span>/. The reference to our website address does not constitute incorporation by
reference of the information contained at or available through our website, and you should not consider it to be part of this annual
report.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Audit
committee</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Lee Wei Loon, Mr. Tan Wei Reng, Galven and Mr. Lim Khoon serve on the audit committee, which is chaired by Mr. Lee Wei Loon. Our board
of Directors has determined that each are &#8220;independent&#8221; for audit committee purposes as that term is defined by the rules
of the SEC and Nasdaq, and that each has sufficient knowledge in financial and auditing matters to serve on the audit committee. Our
board of Directors has designated Mr. Lee Wei Loon as an &#8220;audit committee financial expert&#8221;, as defined under the applicable
rules of the SEC. The audit committee&#8217;s responsibilities include:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">coordinating
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
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    audited financial statements shall be included in our Annual Report on Form 20-F;</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Compensation
committee</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Tan Wei Reng, Galven, Mr. Lee Wei Loon and Mr. Lim Khoon serve on the compensation committee, which is chaired by Mr. Tan Wei Reng, Galven.
Our board of Directors has determined that each such member satisfies the &#8220;independence&#8221; requirements of Rule 5605(a)(2)
of the Listing Rules of the Nasdaq Stock Market. The compensation committee&#8217;s responsibilities include:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">evaluating
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">overseeing
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">preparing
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Nomination
committee</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Lim Khoon, Mr. Lee Wei Loon and Mr. Tan Wei Reng, Galven serve on the nomination committee, which is chaired by Mr. Lim Khoon. Our board
of Directors has determined that each member of the nomination committee is &#8220;independent&#8221; as defined in the applicable Nasdaq
rules. The nomination committee&#8217;s responsibilities include:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">developing
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">establishing
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">While
we do not have a formal policy regarding board diversity, our nomination committee and board of Directors will consider a broad range
of factors relating to the qualifications and background of nominees, which may include diversity (not limited to race, gender or national
origin). Our nomination committee&#8217;s and board of Directors&#8217; priority in selecting board members is identification of persons
who will further the interests of our shareholders through their established record of professional accomplishment, the ability to contribute
positively to the collaborative culture among board members, knowledge of our business, understanding of the competitive landscape and
professional and personal experience and expertise relevant to our growth strategy.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Duties
of Directors</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
Cayman Islands law, our directors owe fiduciary duties to us, including a duty of loyalty, a duty to act honestly, in good faith and
with a view to our best interests. Our directors must also exercise their powers only for a proper purpose. Our directors also owe to
our company a duty to act with skill and care. English and Commonwealth courts have moved towards an objective standard with regard to
the required skill and care and these authorities are likely to be followed in the Cayman Islands. In fulfilling their duty of care to
us, our directors must ensure compliance with our amended and restated memorandum and articles of association and the class rights vested
thereunder in the holders of the shares. A shareholder may in certain limited exceptional circumstances have the right to seek damages
in our name if a duty owed by our directors is breached.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
board of directors has all the powers necessary for managing, and for directing and supervising, our business affairs. The functions
and powers of our board of directors include, among others:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">appointing
    officers and determining the term of office of the officers;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">exercising
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">approving
    the transfer of shares in our company, including the registration of such shares in our share register.</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Terms
of Directors and Officers</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
directors are elected by and serve at the discretion of the board. Each director is not subject to a term of office and holds office
until such time as his successor takes office or until the earlier of his death, resignation or removal from office by ordinary resolution
or the affirmative vote of a simple majority of the other directors present and voting at a board meeting.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Board
Diversity</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 85%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td colspan="3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Board Diversity Matrix (As of the date of this annual report)</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left">Country of Principal Executive Offices:</td><td>&#160;</td>
    <td style="text-align: center">Singapore</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left">Foreign Private Issuer</td><td>&#160;</td>
    <td style="text-align: center">Yes</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left">Disclosure Prohibited Under Home Country Law</td><td>&#160;</td>
    <td style="text-align: center">No</td></tr>
  <tr style="vertical-align: bottom">
    <td style="width: 78%; text-align: left">Total Number of Directors</td><td style="width: 2%">&#160;</td>
    <td style="width: 20%; text-align: center">6</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; width: 36%">Directors</td><td style="text-align: center; width: 2%">&#160;</td>
    <td style="width: 14%; text-align: center">2</td><td style="text-align: center; width: 2%">&#160;</td>
    <td style="width: 14%; text-align: center">4</td><td style="text-align: center; width: 2%">&#160;</td>
    <td style="width: 14%; text-align: center">0</td><td style="text-align: center; width: 2%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Part II: Demographic Background</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Underrepresented Individual in Home Country Jurisdiction</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#8212;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">LGBTQ+</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#8212;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6.D.
Employees</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
employed 112 persons as of December 31, 2023, 48 persons as of December 31, 2022, 49 persons as of December 31, 2021, and 43 persons
as of December 31, 2020, who were mostly located in Singapore. Our employees are not covered by collective bargaining agreements. We
consider our labor practices and employee relations to be good. &#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6.E.
Share Ownership</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth information regarding beneficial ownership of our share capital by:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">each
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">each
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">each
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">all
    of our current executive officers and Directors as a group.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
calculations in the table below are based on 22,785,110 Ordinary Shares issued and outstanding as at the date of this annual report.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
information presented below regarding beneficial ownership of our voting securities has been presented in accordance with the rules of
the SEC and is not necessarily indicative of ownership for any other purpose. Under these rules, a person is deemed to be a &#8220;beneficial
owner&#8221; of a security if that person has or shares the power to vote or direct the voting of the security or the power to dispose
or direct the disposition of the security. A person is deemed to own beneficially any security as to which such person has the right
to acquire sole or shared voting or investment power within sixty (60) days through the conversion or exercise of any convertible security,
warrant, option or other right. More than one (1) person may be deemed to be a beneficial owner of the same securities. The percentage
of beneficial ownership by any person as of a particular date is calculated by dividing the number of shares beneficially owned by such
person, which includes the number of shares as to which such person has the right to acquire voting or investment power within sixty
(60) days, by the sum of the number of shares outstanding as of such date, plus the number of shares as to which such person has the
right to acquire voting or investment power within sixty (60) days. Consequently, the denominator used for calculating such percentage
may be different for each beneficial owner. Except as otherwise indicated below and under applicable community property laws, we believe
that the beneficial owners of our shares listed below have sole voting and investment power with respect to the shares shown.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-decoration: underline; text-align: left">5% Shareholders:</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vienna Management Ltd <sup>(2)</sup></span></td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GEC Tech Ltd. <sup>(3)</sup></span></td><td>&#160;</td>
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">*less than 1%</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(1)
</sup>Represents Ordinary Shares held by Anthill, a company directly owned as to 50% each by Ms. Rhonda Wong and Ms. Race Wong. The voting
rights and dispositive control over the Ordinary Shares held by Anthill are held by Ms. Rhonda Wong and Ms. Race Wong equally.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(2)
</sup>Vienna Management Ltd is a company wholly-owned by Mr. Loh Kim Kang David, Chairman of our board of Directors and a Director. The
voting rights and dispositive control over the Ordinary Shares held by Vienna Management Ltd are held by Mr. Loh Kim Kang David solely.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>(3)
</sup>GEC Tech Ltd. is a company registered in the BVI, with 100% of its shares held by Perpetual (Asia) Limited as Trustee of GEC-KIP
Technology and Innovation Fund (&#8220;GEC-KIP Fund&#8221;). The manager, Golden Equator Capital Pte Ltd and the co-manager, Korea Investment
Partners Southeast Asia Pte. Ltd., collectively and equally hold voting rights on investments made by GEC-KIP Fund, which includes the
disposal and purchase of the Ordinary Shares held by GEC Tech Ltd.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>6.F. Disclosure of Action to Recover Erroneously
Awarded Compensation </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
was no erroneously awarded compensation that was required to be recovered pursuant to the Company&#8217;s Executive Compensation Recovery
Policy during the fiscal year ended December 31, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_001"></span>Item
7. Major Shareholders and Related Party Transactions</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7.A.
Major Shareholders</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Please
refer to &#8220;Item 6. Directors, Senior Management and Employees &#8212; 6.E. Share Ownership.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7.B.
Related Party Transactions</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Terms
of Directors and Officers</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
&#8220;Item 6. Directors, Senior Management and Employees&#8212;6.C. Board Practices&#8212;Terms of Directors and Officers.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Employment
Agreements and Indemnification Agreements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
&#8220;Item 6. Directors, Senior Management and Employees&#8212;6.B. Compensation&#8212;Employment Agreements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Other
Related Party Transactions</b>&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have adopted an audit committee charter, which requires the committee to review all related-party transactions on an ongoing basis and
all such transactions be approved by the committee.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Set
forth below are related-party transactions of our Company for the financial years ended December 31, 2023, 2022 and 2021,
which are identified in accordance with the rules prescribed under Form F-1 and Form 20-F and may not be considered as related-party
transactions under Singapore law.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the ordinary course of business, during the financial years ended December 31, 2023, 2022 and 2021, the Company involved with
certain transactions, either at cost or current market prices, and on the normal commercial terms among related parties. The
following table provides the transactions with these parties for the years as presented (for the portion of such period that they
were considered related):</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nature
of relationships with related parties</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 30%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Related
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For
the years ended December 2021, 2022 and 2023</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Related
party balances</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">Ms. Wong Wan Chew</td><td>&#160;</td>
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    <td>&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">Ms Wong Wan Pei</td><td>&#160;</td>
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>i</sup></span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company had an unsecured,
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>iii</sup></span></td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>iii</sup></span></td>
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    consideration S$3,618,250 (US$2,699,381). The Company received in advance of completion of performance obligations under an agreement
    amounted to S$103,908 (US$77,520) as of December 31, 2022.</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    31, 2024 from Anthill Corp.</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td>
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<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    the accumulated credit card settlements amounted to S$291,392 and resulted an overpayment of S$11,575. On November 30, 2023, Ms.
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Related
party transactions</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 10%; text-align: right">1,050</td><td style="width: 1%; text-align: left"><sup>(1)</sup></td><td style="width: 2%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Brokerage services provided to</td><td>&#160;</td>
    <td style="text-align: left">Mr. David Loh</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,000</td><td style="text-align: left"><sup>(3)</sup></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,338</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Brokerage services provided to</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">254,786</td><td style="text-align: left"><sup>(2)</sup></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">Mr. David Loh</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">511,040</td><td style="text-align: left"><sup>(4)</sup></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">387,357</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Emerging and other services to</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,199</td><td style="text-align: left"><sup>(5)</sup></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">288</td><td style="text-align: left"><sup>(5)</sup></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">218</td><td style="text-align: left">&#160;</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms. Rhonda Wong engaged
    the Company to look for tenant for a property in September 2021 and March 2022. The respective project was completed during year
    ended December 31, 2021 and 2022, and Ms. Rhonda Wong paid the rental commission to the Company, being S$1,050 and S$2,900 (US$2,164).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Termbasu Holding Pte Ltd
    entered seven (7) service agreements with the Company to sale seven (7) private properties in January 2022. The commission was 2%
    of transaction price and paid upon completion of the transactions during the year ended December 31, 2022.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. David Loh engaged the
    Company to look for a tenant for a property and was completed during the year ended December 31, 2023. Mr. David Loh paid a service
    fee of S$11,000 (US$8,338) to the Company.</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 25, 2022, the
    Company entered into a services agreement with subsequent various orders with Mr. Loh., with a term from February 25, 2022, to complete
    a renovation project in total consideration S$3,492,997 (US$2,612,033). For the year ended December 31, 2022, the project was not
    completed and Mr. Loh. paid to the Company in consideration S$3,085,865 (US$2,302,197). The Company received in advance of completion
    of performance obligations under an agreement amounted to S$103,908 (US$77,520) as of December 31, 2022. During the year ended December
    31, 2022, the Company recognized revenue S$2,981,957 (US$2,224,676) for the project. During the year ended December 31, 2023, revenue
    recognized for the services agreement with Mr. David Loh for S$511,040 (US$387,357).</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    2022, and Ms. Rhonda Wong paid a service fee of S$1,199 (US$896) to the Company.</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms.
    Rhonda Wong engaged the Company to perform aircon cleaning for her house and the project was completed during the year ended December
    31, 2023, and Ms. Rhonda Wong paid a service fee of S$288 (US$218) to the Company.</span></p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_002"></span>Item
8. Financial Information</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>A.
Consolidated Statements and Other Financial Information</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Please
refer to <span style="background-color: white">&#8220;Item 18. Financial Statements.&#8221;</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Legal
and Administrative Proceedings</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may from time to time be subject to various legal or administrative claims and proceedings arising in the ordinary course of our business.
We are currently not a party to any pending any material legal or administrative proceedings and are not aware of any events that are
likely to lead to any such proceedings.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of the date of this annual report, we are not a party to, and we are not aware of any threat of, any legal proceeding that, in the opinion
of our management, is likely to have a material adverse effect on our business, financial condition or operations, nor have we experienced
any incident of non-compliance which, in the opinion of our directors, is likely to materially and adversely affect our business, financial
condition or operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Litigation
or any other legal or administrative proceeding, regardless of the outcome, is likely to result in substantial costs and diversion of
our resources, including our management&#8217;s time and attention. For potential impact of legal or administrative proceedings on us,
see &#8220;<span style="background-color: white">Item 3. Key </span>Information &#8212; 3.D. Risk Factors&#8212;Risks Relating to Our
Business and Industry&#8212;<i>We may be from time to time be subject to legal and regulatory proceedings and administrative investigations</i>&#8221;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Dividend
Policy</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have never declared or paid any cash dividends on our Ordinary Shares. We anticipate that we will retain any earnings to support operations
and to finance the growth and development of our business. Therefore, we do not expect to pay cash dividends in the foreseeable future.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8.B.
Significant Changes</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Except
as otherwise disclosed in this report, we have not experienced any significant changes since the date of our audited consolidated financial
statements included herein</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_003"></span>Item
9. The Offer and Listing</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.A.
Offer and listing details</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable for annual reports on Form 20-F.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.B.
Plan of distribution</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable for annual reports on Form 20-F.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.C.
Markets</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Our
Ordinary Shares are listed on the Nasdaq Capital Market under the symbol &#8220;OMH.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.D.
Selling shareholders</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable for annual reports on Form 20-F.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.E.
Dilution</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable for annual reports on Form 20-F.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9.F.
Expenses of the issue</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable for annual reports on Form 20-F.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_004"></span>Item
10. Additional Information</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.A.
Share capital</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable for annual reports on Form 20-F.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.B.
Memorandum and articles of association</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following are summaries of the material provisions of our amended and restated memorandum and articles of association and the Companies
Act, insofar as they relate to the material terms of our Ordinary Shares. They do not purport to be complete. Reference is made to our
amended and restated memorandum and articles of association, a copy of which is filed as an exhibit to the annual report.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Objects
of Our Company</i>. Under the Amended and Restated Articles of Association, the objects of our Company are unrestricted, and we are capable
of exercising all the functions of a natural person of full capacity irrespective of any question of corporate benefit, as provided by
section 27(2) of the Companies Act.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Ordinary
Shares</i>. Our Ordinary Shares are issued in registered form and are issued when registered in our register of members. We may not issue
shares to bearer. Our Shareholders who are non-residents of the Cayman Islands may freely hold and vote their Ordinary Shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Dividends</i>.
The holders of our Ordinary Shares are entitled to such dividends as may be declared by our board of directors. The Amended and Restated
Articles of Association provides that dividends may be declared and paid out of the funds of our Company lawfully available therefor.
Under the laws of the Cayman Islands, our Company may pay a dividend out of either profit or share premium account; provided that in
no circumstances may a dividend be paid out of our share premium if this would result in our Company being unable to pay its debts as
they fall due in the ordinary course of business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Voting
Rights</i>. Each ordinary share of the Company shall entitle its holder to one (1) vote. Voting at any meeting of Shareholders is by
way of a poll save that in the case of a physical meeting, the chairman of the meeting may decide that a vote be on a show of hands unless
a poll is demanded by:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 62.5pt; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">at
    least three Shareholders present in person or by proxy or (in the case of a Shareholder being a corporation) by its duly authorized
    representative for the time being entitled to vote at the meeting;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder(s)
    present in person or by proxy or (in the case of a Shareholder being a corporation) by its duly authorized representative representing
    not less than one-tenth of the total voting rights of all shareholders having the right to vote at the meeting; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder(s)
    present in person or by proxy or (in the case of a Shareholder being a corporation) by its duly authorized representative and holding
    Ordinary Shares in us conferring a right to vote at the meeting being Ordinary Shares on which an aggregate sum has been paid up
    equal to not less than one-tenth of the total sum paid up on all Ordinary Shares conferring that right.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An
ordinary resolution to be passed at a meeting by the Shareholders requires the affirmative vote of a simple majority of the votes attaching
to the Ordinary Shares cast at a meeting, while a special resolution requires the affirmative vote of no less than two-thirds of the
votes cast attaching to the issued and outstanding Ordinary Shares at a meeting. A special resolution will be required for important
matters such as a change of name, making changes to Ordinary Shares, a reduction of our share capital and the winding up of our Company.
Our Shareholders may, among other things, divide or combine their Ordinary Shares by ordinary resolution.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>General
Meetings of Shareholders</i>. As a Cayman Islands exempted company, we are not obliged by the Companies Act to call Shareholders&#8217;
annual general meetings. The Amended and Restated Articles of Association provides that we shall, if required by the Companies Act, in
each year hold a general meeting as its annual general meeting, and shall specify the meeting as such in the notices calling it, and
the annual general meeting shall be held at such time and place as may be determined by our Directors. All general meetings (including
an annual general meeting, any adjourned general meeting or postponed meeting) may be held as a physical meeting at such times and in
any part of the world and at one or more locations, as a hybrid meeting or as an electronic meeting, as may be determined by our board
of Directors in its absolute discretion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholders&#8217;
general meetings may be convened by the chairperson of our board of Directors or by a majority of our board of Directors. Advance notice
of not less than ten clear days is required for the convening of our Shareholders&#8217; annual general meeting (if any) and any other
general meeting of our Shareholders. A quorum required for any general meeting of Shareholders consists of, at the time when the meeting
proceeds to business, two Shareholders holding Ordinary Shares which carry in aggregate (or representing by proxy) not less than one-third
of all votes attaching to issued and outstanding Ordinary Shares in our Company entitled to vote at such general meeting.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Companies Act does not provide Shareholders with any right to requisition a general meeting or to put any proposal before a general meeting.
However, these rights may be provided in a company&#8217;s articles of association. The Amended and Restated Articles of Association
provide that upon the requisition of any one or more of our Shareholders holding Ordinary Shares which carry in aggregate not less than
one-third of all votes attaching to the issued and outstanding Ordinary Shares of our Company entitled to vote at general meetings, our
board of Directors will convene an extraordinary general meeting and put the resolutions so requisitioned to a vote at such meeting.
However, the Amended and Restated Articles of Association does not provide our Shareholders with any right to put any proposals before
annual general meetings or extraordinary general meetings not called by such Shareholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Transfer
of Ordinary Shares</i>. Subject to the restrictions set out below, any of our Shareholders may transfer all or any of his or her Ordinary
Shares by an instrument of transfer in the usual or common form or in a form designated by the relevant stock exchange or any other form
approved by our board of Directors. Notwithstanding the foregoing, Ordinary Shares may also be transferred in accordance with the applicable
rules and regulations of the relevant stock exchange.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
board of Directors may, in its absolute discretion, decline to register any transfer of any Ordinary Share which is not fully paid up
or on which we have a lien. Our board of Directors may also decline to register any transfer of any Ordinary Share unless:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    instrument of transfer is lodged with us, accompanied by the certificate for the Ordinary Shares to which it relates and such other
    evidence as our board of Directors may reasonably require to show the right of the transferor to make the transfer;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    instrument of transfer is in respect of only one class of Ordinary Shares;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    instrument of transfer is properly stamped, if required;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in
    the case of a transfer to joint holders, the number of joint holders to whom the Ordinary Share is to be transferred does not exceed
    four; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    fee of such maximum sum as the relevant stock exchange may determine to be payable or such lesser sum as our directors may from time
    to time require is paid to us in respect thereof.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
our Directors refuse to register a transfer they shall, within two (2) months after the date on which the instrument of transfer was
lodged, send to each of the transferor and the transferee notice of such refusal.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
registration of transfers may, after compliance with any notice required in accordance with the rules of the relevant stock exchange,
be suspended and the register closed at such times and for such periods as our board of Directors may from time to time determine; provided,
however, that the registration of transfers shall not be suspended nor the register closed for more than 30 days in any year as our board
of Directors may determine.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Liquidation</i>.
On the winding up of our Company, if the assets available for distribution amongst our Shareholders shall be more than sufficient to
repay the whole of the share capital at the commencement of the winding up, the surplus shall be distributed amongst our Shareholders
in proportion to the par value of the Ordinary Shares held by them at the commencement of the winding up, subject to a deduction from
those Ordinary Shares in respect of which there are monies due, of all monies payable to our Company for unpaid calls or otherwise. If
our assets available for distribution are insufficient to repay all of the paid-up capital, such the assets will be distributed so that,
as nearly as may be, the losses are borne by our Shareholders in proportion to the par value of the Ordinary Shares held by them.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Calls
on Shares and Forfeiture of Ordinary Shares</i>. Our board of Directors may from time to time make calls upon Shareholders for any amounts
unpaid on their shares in a notice served to such Shareholders at least 14 days prior to the specified time and place of payment. The
Ordinary Shares that have been called upon and remain unpaid are subject to forfeiture.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Redemption,
Repurchase and Surrender of Shares</i>. We may issue shares on terms that such shares are subject to redemption, at our option or at
the option of the holders of these shares, on such terms and in such manner as may be determined by our board of Directors. Our Company
may also repurchase any of our shares on such terms and in such manner as have been approved by our board of Directors. Under the Companies
Act, the redemption or repurchase of any share may be paid out of our Company&#8217;s profits, share premium account or out of the proceeds
of a new issue of shares made for the purpose of such redemption or repurchase, or out of capital if our Company can, immediately following
such payment, pay its debts as they fall due in the ordinary course of business. In addition, under the Companies Act no such share may
be redeemed or repurchased (a) unless it is fully paid up, (b) if such redemption or repurchase would result in there being no shares
outstanding or (c) if the company has commenced liquidation. In addition, our Company may accept the surrender of any fully paid share
for no consideration.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Variations
of Rights of Shares.</i> Whenever the capital of our Company is divided into different classes the rights attached to any such class
may, subject to any rights or restrictions for the time being attached to any class, only be varied with the sanction of a resolution
passed by a majority of two-thirds of the votes cast at a separate meeting of the holders of the shares of that class. The rights conferred
upon the holders of the shares of any class issued with preferred or other rights shall not, unless otherwise expressly provided by the
terms of issue of the shares of that class, be deemed to be varied by the creation, allotment or issue of further shares ranking <i>pari
passu</i> with such existing class of shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Issuance
of Additional Shares.</i> The Amended and Restated Articles of Association authorizes our board of Directors to issue additional Ordinary
Shares from time to time as our board of directors shall determine, to the extent of available authorized but unissued shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Amended and Restated Articles of Association also authorizes our board of Directors to establish from time to time one or more series
of preference shares and to determine, with respect to any series of preference shares, the terms and rights of that series, including,
among other things:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 48pt; text-align: justify; text-indent: -24pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    designation of the series;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    number of shares of the series;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    dividend rights, dividend rates, conversion rights and voting rights; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    rights and terms of redemption and liquidation preferences.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
board of directors may issue preference shares without action by our Shareholders to the extent of available authorized but unissued
shares. Issuance of these shares may dilute the voting power of holders of Ordinary Shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Inspection
of Books and Records</i>. Holders of our Ordinary Shares will have no general right under Cayman Islands law to inspect or obtain copies
of our list of Shareholders or our corporate records. However, the Amended and Restated Articles of Association have provisions that
provide our Shareholders the right to inspect our register of shareholders without charge, and to receive our annual audited financial
statements. See &#8220;<i>Where You Can Find Additional Information</i>&#8221;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Anti-Takeover
Provisions.</i> Some provisions of the Amended and Restated Articles of Association may discourage, delay or prevent a change of control
of our company or management that Shareholders may consider favorable, including provisions that:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">authorizing
    our board of Directors to issue preference shares in one or more series and to designate the price, rights, preferences, privileges
    and restrictions of such preference shares without any further vote or action by our Shareholders; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">limiting
    the ability of Shareholders to requisition and convene general meetings of Shareholders.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">However,
under Cayman Islands law, our Directors may only exercise the rights and powers granted to them under the Amended and Restated Articles
of Association for a proper purpose and for what they believe in good faith to be in the best interests of our Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Exempted
Company</i>. We are an exempted company with limited liability under the Companies Act. The Companies Act distinguishes between ordinary
resident companies and exempted companies. Any company that is registered in the Cayman Islands but conducts business mainly outside
of the Cayman Islands may apply to be registered as an exempted company. The requirements for an exempted company are essentially the
same as for an ordinary company except that an exempted company:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 48pt; text-align: justify; text-indent: -24pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">does
    not have to file an annual return of its shareholders with the Registrar of Companies;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 48pt; text-align: justify; text-indent: -24pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">is
    not required to open its register of members for inspection;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">does
    not have to hold an annual general meeting;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">may
    issue negotiable or bearer shares or shares with no par value;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">may
    obtain an undertaking against the imposition of any future taxation (such undertakings are usually given for 20 years in the first
    instance);</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">may
    register by way of continuation in another jurisdiction and be deregistered in the Cayman Islands;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">may
    register as an exempted limited duration company; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">may
    register as a segregated portfolio company.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;Limited
liability&#8221; means that the liability of each shareholder is limited to the amount unpaid by the shareholder on that shareholder&#8217;s
shares of the company (except in exceptional circumstances, such as involving fraud, the establishment of an agency relationship or an
illegal or improper purpose or other circumstances in which a court may be prepared to pierce or lift the corporate veil).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Differences
in Corporate Law</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Companies Act is derived, to a large extent, from the older Companies Acts of England but does not follow recent English statutory enactments
and accordingly there are significant differences between the Companies Act and the current Companies Act of England. In addition, the
Companies Act differs from laws applicable to U.S. corporations and their shareholders. Set forth below is a summary of the significant
differences between the provisions of the Companies Act applicable to us and the laws applicable to companies incorporated in the United
States and their shareholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Mergers
and Similar Arrangements.</i> The Companies Act permits mergers and consolidations between Cayman Islands companies and between Cayman
Islands companies and non-Cayman Islands companies. For these purposes, (a) &#8220;merger&#8221; means the merging of two or more constituent
companies and the vesting of their undertaking, property and liabilities in one of such companies as the surviving company, and (b) a
&#8220;consolidation&#8221; means the combination of two or more constituent companies into a consolidated company and the vesting of
the undertaking, property and liabilities of such companies to the consolidated company. In order to effect such a merger or consolidation,
the directors of each constituent company must approve a written plan of merger or consolidation, which must then be authorized by (a)
a special resolution of the shareholders of each constituent company, and (b) such other authorization, if any, as may be specified in
such constituent company&#8217;s articles of association. The plan must be filed with the Registrar of Companies of the Cayman Islands
together with a declaration as to the solvency of the consolidated or surviving company, a list of the assets and liabilities of each
constituent company and an undertaking that a copy of the certificate of merger or consolidation will be given to the members and creditors
of each constituent company and that notification of the merger or consolidation will be published in the Cayman Islands Gazette. Court
approval is not required for a merger or consolidation which is effected in compliance with these statutory procedures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
merger between a Cayman parent company and its Cayman subsidiary or subsidiaries does not require authorization by a resolution of shareholders
of that Cayman subsidiary if a copy of the plan of merger is given to every member of that Cayman subsidiary to be merged unless that
member agrees otherwise. For this purpose, a company is a &#8220;parent&#8221; of a subsidiary if it holds issued shares that together
represent at least ninety percent (90%) of the votes at a general meeting of the subsidiary.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
consent of each holder of a fixed or floating security interest over a constituent company is required unless this requirement is waived
by a court in the Cayman Islands.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Save
in certain limited circumstances, a shareholder of a Cayman constituent company who dissents from the merger or consolidation is entitled
to payment of the fair value of his shares (which, if not agreed between the parties, will be determined by the Cayman Islands court)
upon dissenting to the merger or consolidation, provided the dissenting shareholder complies strictly with the procedures set out in
the Companies Act. The exercise of dissenter rights will preclude the exercise by the dissenting shareholder of any other rights to which
he or she might otherwise be entitled by virtue of holding shares, save for the right to seek relief on the grounds that the merger or
consolidation is void or unlawful.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Separate
from the statutory provisions relating to mergers and consolidations, the Companies Act also contains statutory provisions that facilitate
the reconstruction and amalgamation of companies by way of schemes of arrangement, provided that the arrangement is approved by a majority
in number of each class of shareholders and creditors with whom the arrangement is to be made, and who must in addition represent three-fourths
in value of each such class of shareholders or creditors, as the case may be, that are present and voting either in person or by proxy
at a meeting, or meetings, convened for that purpose. The convening of the meetings and subsequently the arrangement must be sanctioned
by the Grand Court of the Cayman Islands. While a dissenting shareholder has the right to express to the court the view that the transaction
ought not to be approved, the court can be expected to approve the arrangement if it determines that:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 48pt; text-align: justify; text-indent: -24pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    statutory provisions as to the required majority vote have been met;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    shareholders have been fairly represented at the meeting in question and the statutory majority are acting bona fide without coercion
    of the minority to promote interests adverse to those of the class;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    arrangement is such that may be reasonably approved by an intelligent and honest man of that class acting in respect of his interest;
    and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    arrangement is not one that would more properly be sanctioned under some other provision of the Companies Act.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Companies Act also contains a statutory power of compulsory acquisition which may facilitate the &#8220;squeeze out&#8221; of a dissentient
minority shareholder upon a tender offer. When a tender offer is made and accepted by holders of 90% of the shares affected within four
(4) months, the offeror may, within a two (2)-month period commencing on the expiration of such four (4)-month period, require the holders
of the remaining shares to transfer such shares to the offeror on the terms of the offer. An objection can be made to the Grand Court
of the Cayman Islands but this is unlikely to succeed in the case of an offer which has been so approved unless there is evidence of
fraud, bad faith or collusion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
an arrangement and reconstruction by way of scheme of arrangement is thus approved and sanctioned, or if a tender offer is made and accepted,
in accordance with the foregoing statutory procedures, a dissenting shareholder would have no rights comparable to appraisal rights,
save that objectors to a takeover offer may apply to the Grand Court of the Cayman Islands for various orders that the Grand Court of
the Cayman Islands has a broad discretion to make, which would otherwise ordinarily be available to dissenting shareholders of Delaware
corporations, providing rights to receive payment in cash for the judicially determined value of the shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Shareholders&#8217;
Suits.</i> In principle, we will normally be the proper plaintiff and as a general rule a derivative action may not be brought by a minority
shareholder. However, based on English authorities, which would in all likelihood be of persuasive authority in the Cayman Islands, the
Cayman Islands courts can be expected to follow and apply the common law principles (namely the rule in <i>Foss v. Harbottle</i> and
the exceptions thereto) so that a non-controlling shareholder may be permitted to commence a class action against or derivative actions
in the name of the company to challenge actions where:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 48pt; text-align: justify; text-indent: -24pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    company acts or proposes to act illegally or ultra vires;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    act complained of, although not ultra vires, could only be effected duly if authorized by more than the number of votes which have
    actually been obtained; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">those
    who control the company are perpetrating a &#8220;fraud on the minority.&#8221;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
shareholder may have a direct right of action against us where the individual rights of that shareholder have been infringed or are about
to be infringed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Indemnification
of Directors and Executive Officers and Limitation of Liability</i>. Cayman Islands law does not limit the extent to which a company&#8217;s
memorandum and articles of association may provide for indemnification of officers and directors, except to the extent any such provision
may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against civil fraud or the
consequences of committing a crime. Our post-offering memorandum and articles of association provide that that we shall indemnify our
directors and officers, and their personal representatives, against all actions, proceedings, costs, charges, expenses, losses, damages
or liabilities incurred or sustained by such persons, other than by reason of such person&#8217;s dishonesty, wilful default or fraud,
in or about the conduct of our company&#8217;s business or affairs (including as a result of any mistake of judgment) or in the execution
or discharge of his duties, powers, authorities or discretions, including without prejudice to the generality of the foregoing, any costs,
expenses, losses or liabilities incurred by such director or officer in defending (whether successfully or otherwise) any civil proceedings
concerning our company or its affairs in any court whether in the Cayman Islands or elsewhere. This standard of conduct is generally
the same as permitted under the Delaware General Corporation Law for a Delaware corporation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, we have entered into indemnification agreements with our directors and executive officers that provide such persons with additional
indemnification beyond that provided in our post-offering memorandum and articles of association.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to our directors, officers or persons controlling
us under the foregoing provisions, we have been informed that in the opinion of the SEC, such indemnification is against public policy
as expressed in the Securities Act and is therefore unenforceable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Directors&#8217;
Fiduciary Duties</i>. Under Delaware corporate law, a director of a Delaware corporation has a fiduciary duty to the corporation and
its shareholders. This duty has two components: the duty of care and the duty of loyalty. The duty of care requires that a director act
in good faith, with the care that an ordinarily prudent person would exercise under similar circumstances. Under this duty, a director
must inform himself of, and disclose to shareholders, all material information reasonably available regarding a significant transaction.
The duty of loyalty requires that a director acts in a manner he reasonably believes to be in the best interests of the corporation.
He must not use his corporate position for personal gain or advantage. This duty prohibits self-dealing by a director and mandates that
the best interest of the corporation and its shareholders take precedence over any interest possessed by a director, officer or controlling
shareholder and not shared by the shareholders generally. In general, actions of a director are presumed to have been made on an informed
basis, in good faith and in the honest belief that the action taken was in the best interests of the corporation. However, this presumption
may be rebutted by evidence of a breach of one of the fiduciary duties. Should such evidence be presented concerning a transaction by
a director, the director must prove the procedural fairness of the transaction, and that the transaction was of fair value to the corporation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a matter of Cayman Islands law, a director of a Cayman Islands company is in the position of a fiduciary with respect to the company
and therefore it is considered that he owes the following duties to the company &#8212; a duty to act in good faith in the best interests
of the company, a duty not to make a personal profit based on his position as director (unless the company permits him to do so), a duty
not to put himself in a position where the interests of the company conflict with his personal interest or his duty to a third party
and a duty to exercise powers for the purpose for which such powers were intended. A director of a Cayman Islands company owes to the
company a duty to act with skill and care. It was previously considered that a director need not exhibit in the performance of his duties
a greater degree of skill than may reasonably be expected from a person of his knowledge and experience. However, English and Commonwealth
courts have moved towards an objective standard with regard to the required skill and care and these authorities are likely to be followed
in the Cayman Islands.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Shareholder
Action by Written Consent</i>. Under the Delaware General Corporation Law, a corporation may eliminate the right of shareholders to act
by written consent by amendment to its certificate of incorporation. Cayman Islands law permits us to eliminate the right of shareholders
to act by written consent and our post-offering amended and restated articles of association provide that any action required or permitted
to be taken at any general meetings may be taken upon the vote of shareholders at a general meeting duly noticed and convened in accordance
with our post-offering amended and restated articles of association and may not be taken by written consent of the shareholders without
a meeting.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Shareholder
Proposals</i>. Under the Delaware General Corporation Law, a shareholder has the right to put any proposal before the annual meeting
of shareholders, provided it complies with the notice provisions in the governing documents. A special meeting may be called by the board
of directors or any other person authorized to do so in the governing documents, but shareholders may be precluded from calling special
meetings.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Companies Act does not provide shareholders with any right to requisition a general meeting or to put any proposal before a general meeting.
However, these rights may be provided in a company&#8217;s articles of association. The Amended and Restated Articles of Association
allows our Shareholders holding Ordinary Shares which carry in aggregate not less than one-third of all votes attaching to the issued
and outstanding Ordinary Shares of our Company entitled to vote at general meetings to requisition an extraordinary general meeting of
our Shareholders, in which case our board of Directors is obliged to convene an extraordinary general meeting and to put the resolutions
so requisitioned to a vote at such meeting. Other than this right to requisition a Shareholders&#8217; meeting, the Amended and Restated
Articles of Association does not provide our Shareholders with any other right to put proposals before annual general meetings or extraordinary
general meetings. As an exempted Cayman Islands company, we are not obliged by law to call Shareholders&#8217; annual general meetings.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Cumulative
Voting</i>. Under the Delaware General Corporation Law, cumulative voting for elections of directors is not permitted unless the corporation&#8217;s
certificate of incorporation specifically provides for it. Cumulative voting potentially facilitates the representation of minority shareholders
on a board of directors since it permits the minority shareholder to cast all the votes to which the shareholder is entitled on a single
director, which increases the shareholder&#8217;s voting power with respect to electing such director. There are no prohibitions in relation
to cumulative voting under the laws of the Cayman Islands but our post-offering amended and restated articles of association do not provide
for cumulative voting. As a result, our shareholders are not afforded any less protections or rights on this issue than shareholders
of a Delaware corporation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Removal
of Directors</i>. Under the Delaware General Corporation Law, a director of a corporation with a classified board may be removed only
for cause with the approval of a majority of the outstanding shares entitled to vote, unless the certificate of incorporation provides
otherwise. Under our post-offering amended and restated articles of association, subject to certain restrictions as contained therein,
directors may be removed with or without cause, by an ordinary resolution of our shareholders. An appointment of a director may be on
terms that the director shall automatically retire from office (unless he has sooner vacated office) at the next or a subsequent annual
general meeting or upon any specified event or after any specified period in a written agreement between the company and the director,
if any; but no such term shall be implied in the absence of express provision. Under our post-offering amended and restated articles
of association, a director&#8217;s office shall be vacated if the director (i) becomes bankrupt or has a receiving order made against
him or suspends payment or compounds with his creditors; (ii) is found to be or becomes of unsound mind or dies; (iii) resigns his office
by notice in writing to the company; (iv) without special leave of absence from our board of directors, is absent from three consecutive
meetings of the board and the board resolves that his office be vacated; (v) is prohibited by law from being a director or; (vi) is removed
from office pursuant to the laws of the Cayman Islands or any other provisions of our post-offering memorandum and articles of association.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Transactions
with Interested Shareholders</i>. The Delaware General Corporation Law contains a business combination statute applicable to Delaware
corporations whereby, unless the corporation has specifically elected not to be governed by such statute by amendment to its certificate
of incorporation, it is prohibited from engaging in certain business combinations with an &#8220;interested shareholder&#8221; for three
years following the date that such person becomes an interested shareholder. An interested shareholder generally is a person or a group
who or which owns or owned 15% or more of the target&#8217;s outstanding voting share within the past three years. This has the effect
of limiting the ability of a potential acquirer to make a two-tiered bid for the target in which all shareholders would not be treated
equally. The statute does not apply if, among other things, prior to the date on which such shareholder becomes an interested shareholder,
the board of directors approves either the business combination or the transaction which resulted in the person becoming an interested
shareholder. This encourages any potential acquirer of a Delaware corporation to negotiate the terms of any acquisition transaction with
the target&#8217;s board of directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cayman
Islands law has no comparable statute. As a result, we cannot avail ourselves of the types of protections afforded by the Delaware business
combination statute. However, although Cayman Islands law does not regulate transactions between a company and its significant shareholders,
it does provide that such transactions must be entered into bona fide in the best interests of the company and not with the effect of
constituting a fraud on the minority shareholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Dissolution;
Winding up</i>. Under the Delaware General Corporation Law, unless the board of directors approves the proposal to dissolve, dissolution
must be approved by shareholders holding 100% of the total voting power of the corporation. Only if the dissolution is initiated by the
board of directors may it be approved by a simple majority of the corporation&#8217;s outstanding shares. Delaware law allows a Delaware
corporation to include in its certificate of incorporation a supermajority voting requirement in connection with dissolutions initiated
by the board.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
Cayman Islands law, a company may be wound up by either an order of the courts of the Cayman Islands or by a special resolution of its
members or, if the company is unable to pay its debts as they fall due, by an ordinary resolution of its members. The court has authority
to order winding up in a number of specified circumstances including where it is, in the opinion of the court, just and equitable to
do so.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Variation
of Rights of Shares</i>. Under the Delaware General Corporation Law, a corporation may vary the rights of a class of shares with the
approval of a majority of the outstanding shares of such class, unless the certificate of incorporation provides otherwise. Under our
post-offering amended and restated articles of association, if our share capital is divided into more than one class of shares, the rights
attached to any such class may only be varied with the sanction of a resolution passed by a majority of two-thirds of the votes cast
at a separate meeting of the holders of the shares of that class.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Amendment
of Governing Documents</i>. Under the Delaware General Corporation Law, a corporation&#8217;s governing documents may be amended with
the approval of a majority of the outstanding shares entitled to vote, unless the certificate of incorporation provides otherwise. Under
Cayman Islands law, our post-offering memorandum and articles of association may only be amended with a special resolution of our shareholders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Rights
of Non-resident or Foreign Shareholders</i>. There are no limitations imposed by our post-offering memorandum and articles of association
on the rights of non-resident or foreign shareholders to hold or exercise voting rights on our shares. In addition, there are no provisions
in our post-offering memorandum and articles of association governing the ownership threshold above which shareholder ownership must
be disclosed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.C.
Material contracts</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
than those described in this annual report, we have not entered into any material agreements other than in the ordinary course of business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.D.
Exchange controls</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
Cayman Islands, British Virgin Islands and Singapore currently have no exchange control regulations or currency restrictions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.E</b>.
<b>Taxation</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cayman
Islands Taxation</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Cayman Islands currently levies no taxes on individuals or corporations based upon profits, income, gains or appreciation and there is
no taxation in the nature of inheritance tax or estate duty. There are no other taxes likely to be material to us levied by the government
of the Cayman Islands except for stamp duties which may be applicable on instruments executed in, or, after execution, brought within
the jurisdiction of the Cayman Islands. The Cayman Islands is not party to any double tax treaties that are applicable to any payments
made to or by our Company. There are no exchange control regulations or currency restrictions in the Cayman Islands.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have received an undertaking from the Governor in Cabinet of the Cayman Islands to the effect that, for a period of 20 years from the
date of the undertaking, no law that thereafter is enacted in the Cayman Islands imposing any tax or duty to be levied on profits, income
or on gains or appreciation shall apply to our Company or its operations; and that no tax to be levied on profits, income, gains or appreciations
or which is in the nature of estate duty or inheritance tax shall be payable (a) on or in respect of the shares, debentures or other
obligations of our Company; or (b) by way of the withholding in whole or in part of any relevant payment as defined in the Tax Concessions
Act of the Cayman Islands.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Payments
of dividends and capital in respect of our Ordinary Shares will not be subject to taxation in the Cayman Islands and no withholding will
be required on the payment of a dividend or capital to any holder of our Ordinary Shares, nor will gains derived from the disposal of
our Ordinary Shares be subject to Cayman Islands income or corporation tax.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
stamp duty is payable in respect of the issue of our Ordinary Shares or on an instrument of transfer in respect of our Ordinary Shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Singapore
Taxation</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Dividend
Distributions</i></b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
Singapore-tax resident companies are currently under the one-tier corporate tax system, or one-tier system.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
the one-tier system, the income tax paid by a tax resident company is a final tax and its distributable profits can be distributed to
shareholders as tax exempt (one-tier) dividends. Such dividends are tax exempt in the hands of a shareholder, regardless of the tax residence
status, shareholding level or legal form of the shareholder.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accordingly,
dividends received in respect of the ordinary shares by either a resident or non-resident of Singapore are not subject to Singapore income
tax (whether by withholding or otherwise), on the basis that we are a tax resident of Singapore and under the one-tier system.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign
shareholders are advised to consult their own tax advisers to take into account the tax laws of their respective countries of residence
and the existence of any agreement for the avoidance of double taxation which their country of residence may have with Singapore.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Gains
on Disposal of Shares</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Singapore
does not currently impose tax on capital gains. Gains arising from the disposal of the shares may be construed to be of an income nature
and subject to Singapore income tax, especially if they arise from activities which may be regarded as the carrying on of a trade or
business &#160;in Singapore. Such gains may also be considered income in nature, even if they do not arise from an activity in the ordinary
course of trade or business or an ordinary incident of some other business activity, if the shares were purchased with the intention
or purpose of making a profit by sale rather than holding for long-term investment purposes in Singapore. Conversely, gains from disposition
of the shares in Singapore, if considered as capital gains rather than income by the Inland Revenue Authority of Singapore (&#8220;IRAS&#8221;),
are not taxable in Singapore.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are no specific laws or regulations which deal with the characterization of whether a gain is income or capital in nature. The characterization
of gains arising from the sale of our shares will depend primarily on the facts and circumstances (commonly referred to as the &#8220;badges
of trade&#8221;) of each shareholder.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subject
to specified exceptions, Section 13W of the Singapore Income Tax Act 1947, or &#8220;SITA,&#8221; provides for certainty on the non-taxability
of gains derived by a corporate taxpayer from the disposal of ordinary shares during the period from June 1, 2012 to December 31, 2027
(both dates inclusive) where:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    divesting company had legally and beneficially held a minimum shareholding of 20% of the ordinary shares of the company whose shares
    are being disposed; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    divesting company had maintained the minimum 20% shareholding for a continuous period of at least 24 months immediately prior to
    the disposal.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
above-mentioned &#8220;safe harbor rules&#8221; prescribed under Section 13W of SITA will not apply to a divesting company under certain
scenarios. These include, but are not limited to, the divesting company that is in the business of trading or holding Singapore immovable
properties (excluding property development), where the shares are not listed on a stock exchange in Singapore or elsewhere, the divesting
company whose gains or profits from the disposal of ordinary shares are included as part of its income based on the provisions of section
26 of the SITA, disposal of shares by a partnership, limited partnership or limited liability partnership where one or more of the partners
is a company or are companies, etc.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholders
who apply, or who are required to apply, the Singapore Financial Reporting Standard 39 &#8211;Financial Instruments: Recognition and
Measurement, or FRS 39; the Singapore Financial Reporting Standard 109 &#8211; Financial Instruments, or FRS 109; or the Singapore Financial
Reporting Standard (International) 9 &#8211; Financial Instruments, or SFRS(I) 9, may for the purposes of Singapore income tax be required
to recognize gains or losses in respect of financial instruments (not being gains or losses in the nature of capital) in accordance with
FRS 39, FRS 109 or SFRS(I) 9 (as the case may be) (as modified by the applicable provisions of Singapore income tax law) even where no
sale or disposal of the shares is made.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
34A of the SITA provides of the tax treatment for financial instruments in accordance with FRS 39 (subject to certain exceptions and
&#8220;opt-out&#8221; provisions) for taxpayers who are required to comply with FRS 39 for financial reporting purposes. The IRAS has
also issued a circular entitled &#8220;Income Tax Implications Arising from the Adoption of FRS 39 &#8212; Financial Instruments: Recognition
and Measurement.&#8221; FRS 109 or SFRS(I) 9 (as the case may be) is mandatorily effective for annual periods beginning on or after January
1, 2018, replacing FRS 39. Section 34AA of the SITA requires taxpayers who comply or who are required to comply with FRS 109 or SFRS(I)
9 (as the case may be) for financial reporting purposes to calculate their profit, loss or expense for Singapore income tax purposes
in respect of financial instruments in accordance with FRS 109 or SFRS(I) 9 (as the case may be), subject to certain exceptions. The
IRAS has also issued a circular entitled &#8220;Income Tax: Income Tax Treatment Arising from Adoption of FRS 109 &#8212; Financial Instruments.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholders
who may be subject to the above-mentioned tax treatments, including under Sections 34A or 34AA of the SITA, should consult their accounting
and tax advisers regarding the Singapore income tax consequences of their acquisition, holding and disposal of the shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Stamp
Duty</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
is no stamp duty payable on the subscription and issuance of the shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
relation to a transfer of the ordinary shares, no stamp duty is payable if no instrument of transfer is executed or if the instrument
of transfer is executed outside Singapore and not received in Singapore. Accordingly, stamp duty is not applicable to electronic transfers
of our shares effected solely on a book entry basis outside Singapore. We therefore expect that no Singapore stamp duty will be payable
where shares are acquired by U.S. holders solely in book entry form through the facility outside Singapore established by our transfer
agent and registrar outside Singapore to the extent that the instruments of transfer (including electronic instruments) are not received
in Singapore and all electronic records and any information relating to such transfers are not electronically received by persons in
Singapore, stored on any server or device in Singapore or made accessible to any person in Singapore.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stamp
duty will be payable if there is an instrument (including an electronic instrument) for the transfer of our shares which is either executed
in Singapore or executed outside Singapore and received in Singapore.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Where
the instrument of transfer is executed in Singapore, stamp duty must be paid within 14 days of the execution of the instrument of transfer.
Where the instrument of transfer is executed outside Singapore and received in Singapore, stamp duty must be paid within 30 days of receipt
of the instrument of transfer in Singapore. An electronic instrument that is executed outside Singapore is treated as received in Singapore
in any of the following scenarios: (a) it is retrieved or accessed by a person in Singapore; (b) an electronic copy of it is stored on
a device (including a computer) and brought into Singapore; or (c) an electronic copy of it is stored on a computer in Singapore.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stamp
duty on an instrument of transfer of shares is payable at the rate of 0.2% of the consideration for, or market value of, the shares,
whichever is higher.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stamp
duty is borne by the purchaser unless there is an agreement to the contrary.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Estate
Duty</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Singapore
estate duty was abolished with respect to all deaths occurring on or after February 15, 2008.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Tax
Treaties Regarding Withholding Taxes</i></b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
is no comprehensive agreement for the avoidance of double taxation between the U.S. and Singapore which applies to withholding taxes
(if any) on dividends or capital gains.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Goods
and Services Tax (&#8220;GST&#8221;)</i></b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
sale of the shares by a GST-registered investor belonging in Singapore for GST purposes to another person belonging in Singapore is an
exempt supply not subject to GST. Any input GST (for example, GST on brokerage) incurred by the GST-registered investor in connection
with the making of an exempt supply is generally not recoverable from the Singapore Comptroller of GST and will become an additional
cost to the investor unless the investor satisfies certain conditions prescribed under the GST legislation or satisfies certain GST concessions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Where
the shares are sold by a GST-registered investor in the course of or furtherance of a business carried on by such investor contractually
to and for the direct benefit of a person belonging outside Singapore, the sale should generally, subject to satisfaction of certain
conditions, be considered a taxable supply subject to GST at 0%. Any input GST (for example, GST on brokerage) incurred by the GST-registered
investor in making such a supply in the course of or furtherance of a business may be fully recoverable from the Singapore Comptroller
of GST. Investors should seek their own tax advice on the recoverability of GST incurred on expenses in connection with the purchase
and sale of the shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Services
consisting of arranging, brokering, underwriting or advising on the issue, allotment or transfer of ownership of the shares rendered
by a GST-registered person to an investor belonging in Singapore for GST purposes in connection with the investor&#8217;s purchase, sale
or holding of the shares will be subject to GST at the standard rate of 7%. This rate will be raised from 7% to 8% with effect from January
1, 2023, and from 8% to 9% with effect from January 1, 2024. Similar services rendered by a GST registered person contractually to an
investor belonging outside Singapore and for the direct benefit of such an investor or a GST registered person belonging in Singapore
should generally, subject to the satisfaction of certain conditions, be subject to GST at 0%.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>United
States Federal Income Tax Considerations</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following discussion is a summary of U.S. federal income tax considerations generally applicable to the ownership and disposition of
our Ordinary Shares by U.S. Holders (as defined below) that acquire our Ordinary Shares hold our Ordinary Shares as &#8220;capital assets&#8221;
(generally, property held for investment) under the United States Internal Revenue Code of 1986, as amended (the &#8220;Code&#8221;).
This discussion is based upon existing United States federal income tax law which is subject to differing interpretations or change,
possibly with retroactive effect. There can be no assurance that the Internal Revenue Service, or the IRS, or a court will not take a
contrary position. This discussion does not address all aspects of United States federal income taxation that may be relevant to particular
investors in light of their specific circumstances, including investors subject to special tax rules (for example, certain financial
institutions (including banks), cooperatives, pension plans, insurance companies, broker-dealers, traders in securities that have elected
the mark-to-market method of accounting for their securities, partnerships and their partners, regulated investment companies, real estate
investment trusts, and tax-exempt organizations (including private foundations)), investors who are not U.S. Holders, investors who own
(directly, indirectly, or constructively) 10% or more of our stock (by vote or value), investors that will hold their Ordinary Shares
as part of a straddle, hedge, conversion, constructive sale, or other integrated transaction for United States federal income tax purposes,
or U.S. Holders that have a functional currency other than the U.S. dollar, all of whom may be subject to tax rules that differ significantly
from those summarized below. In addition, this discussion does not discuss any non-United States tax, state or local tax, or non-income
tax (such as the U.S. federal gift or estate tax) considerations, or any consequences under the alternative minimum tax or Medicare tax
on net investment income. Each U.S. Holder is urged to consult its tax advisor regarding the United States federal, state, local, and
non-United States income and other tax considerations of an investment in our Ordinary Shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>General</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
purposes of this discussion, a &#8220;U.S. Holder&#8221; is a beneficial owner of our Ordinary Shares that is, for United States federal
income tax purposes, (i) an individual who is a citizen or resident of the United States, (ii) a corporation (or other entity treated
as a corporation for United States federal income tax purposes) created in, or organized under the laws of, the United States or any
state thereof or the District of Columbia, (iii) an estate the income of which is includible in gross income for United States federal
income tax purposes regardless of its source, or (iv) a trust (A) the administration of which is subject to the primary supervision of
a United States court and which has one or more United States persons who have the authority to control all substantial decisions of
the trust or (B) that has otherwise validly elected to be treated as a United States person under the Code.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
a partnership (or other entity or arrangement treated as a partnership for United States federal income tax purposes) is a beneficial
owner of our Ordinary Shares, the tax treatment of a partner in the partnership will generally depend upon the status of the partner
as a U.S. Holder, as described above, and the activities of the partnership. Partnerships holding our Ordinary Shares and partners in
such partnerships are urged to consult their tax advisors as to the particular United States federal income tax consequences of an investment
in our Ordinary Shares.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Dividends</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
entire amount of any cash distribution paid with respect to our Ordinary Shares (including the amount of any non-U.S. taxes withheld
therefrom, if any) generally will constitute dividends to the extent such distributions are paid out of our current or accumulated earnings
and profits, as determined under United States federal income tax principles, and generally will be taxed as ordinary income in the year
received by such U.S. Holder. To the extent amounts paid as distributions on the Ordinary Shares exceed our current or accumulated earnings
and profits, such distributions will not be dividends, but instead will be treated first as a tax-free return of capital to the extent
of the U.S. Holder&#8217;s adjusted tax basis, determined for federal income tax purposes, in the Ordinary Shares with respect to which
the distribution is made, and thereafter as capital gain. However, we do not intend to compute (or to provide U.S. Holders with the information
necessary to compute) our earnings and profits under United States federal income tax principles. Accordingly, a U.S. Holder will be
unable to establish that a distribution is not out of earnings and profits and should expect to treat the full amount of each distribution
as a &#8220;dividend&#8221; for United States federal income tax purposes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
dividends that we pay will generally be treated as income from foreign sources for United States foreign tax credit purposes and will
generally constitute passive category income. Depending on the U.S. Holder&#8217;s particular facts and circumstances, a U.S. Holder
may be eligible, subject to a number of complex limitations, to claim a foreign tax credit in respect of any foreign withholding taxes
imposed (at a rate not exceeding any applicable treaty rate) on dividends received on our Ordinary Shares. A U.S. Holder who does not
elect to claim a foreign tax credit for foreign tax withheld may instead claim a deduction, for United States federal income tax purposes,
in respect of such withholdings, but only for a year in which such U.S. Holder elects to do so for all creditable foreign income taxes.
The rules governing the foreign tax credit are complex. U.S. Holders are advised to consult their tax advisors regarding the availability
of the foreign tax credit under their particular circumstances.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividends
paid in non-U.S. currency will be included in the gross income of a U.S. Holder in a U.S. dollar amount calculated by reference to a
spot market exchange rate in effect on the date that the dividends are received by the U.S. Holder, regardless of whether such foreign
currency is in fact converted into U.S. dollars on such date. Such U.S. Holder will have a tax basis for United States federal income
tax purposes in the foreign currency received equal to that U.S. dollar value. If such dividends are converted into U.S. dollars on the
date of receipt, a U.S. Holder generally should not be required to recognize foreign currency gain or loss in respect thereof. If the
foreign currency so received is not converted into U.S. dollars on the date of receipt, such U.S. Holder will have a basis in the foreign
currency equal to its U.S. dollar value on the date of receipt. Any gain or loss on a subsequent conversion or other disposition of the
foreign currency generally will be treated as ordinary income or loss to such U.S. Holder and generally will be income or loss from sources
within the United States for foreign tax credit limitation purposes. U.S. Holders should consult their own tax advisors regarding the
treatment of foreign currency gain or loss, if any, on any foreign currency received by a U.S. Holder that are converted into U.S. dollars
on a date subsequent to receipt.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Sale
or Other Disposition of Ordinary Shares</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
U.S. Holder will generally recognize capital gain or loss upon a sale or other disposition of Ordinary Shares, in an amount equal to
the difference between the amount realized and the U.S. Holder&#8217;s adjusted tax basis, determined for federal income tax purposes,
in such Ordinary Shares, each amount determined in U.S. dollars. Any capital gain or loss will be long-term capital gain or loss if the
Ordinary Shares have been held for more than one year and will generally be United States source gain or loss for United States foreign
tax credit purposes. The deductibility of a capital loss may be subject to limitations, particularly with regard to shareholders who
are individuals. Each U.S. Holder is advised to consult its tax advisor regarding the tax consequences if a foreign tax is imposed on
a disposition of our Ordinary Shares, including the availability of the foreign tax credit under its particular circumstances.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
U.S. Holder that receives Singapore dollars or another currency other than U.S. dollars on the disposition of our Ordinary Shares will
realize an amount equal to the U.S. dollar value of the non-U.S. currency received at the spot rate on the date of sale (or, if the Ordinary
Shares are traded on a recognized exchange and in the case of cash basis and electing accrual basis U.S. Holders, the settlement date).
An accrual basis U.S. Holder that does not elect to determine the amount realized using the spot rate on the settlement date will recognize
foreign currency gain or loss equal to the difference between the U.S. dollar value of the amount received based on the spot market exchange
rates in effect on the date of sale or other disposition and the settlement date. A U.S. Holder will have a tax basis in the currency
received equal to the U.S. dollar value of the currency received on the settlement date. Any gain or loss on a subsequent disposition
or conversion of the currency will be United States source ordinary income or loss.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Passive
Foreign Investment Company Considerations</b></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
United States federal income tax purposes, a non-United States corporation, such as our Company, will be treated as a &#8220;passive
foreign investment company,&#8221; or &#8220;PFIC&#8221; if, in the case of any particular taxable year, either (a) 75% or more of our
gross income for such year consists of certain types of &#8220;passive&#8221; income or (b) 50% or more of the value of our assets (generally
determined on the basis of a quarterly average) during such year produce or are held for the production of passive income. Based upon
our current and expected income and assets (including goodwill), we do not expect to be a PFIC for the current taxable year or the foreseeable
future.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">However,
while we do not expect to be or become a PFIC, no assurance can be given in this regard because the determination of whether we are or
will become a PFIC for any taxable year is a fact-intensive inquiry made annually that depends, in part, upon the composition and classification
of our income and assets. Fluctuations in the market price of our Ordinary Shares may cause us to be or become a PFIC for the current
or subsequent taxable years because the value of our assets for the purpose of the asset test, including the value of our goodwill and
other unbooked intangibles, may be determined by reference to the market price of our Ordinary Shares (which may be volatile). The composition
of our income and assets may also be affected by how, and how quickly, we use our liquid assets and the cash raised in our initial price
offering. It is also possible that the Internal Revenue Service may challenge our classification of certain income or assets for purposes
of the analysis set forth in subparagraphs (a) and (b), above or the valuation of our goodwill and other unbooked intangibles, which
may result in our company being or becoming a PFIC for the current or future taxable years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
we are classified as a PFIC for any taxable year during which a U.S. Holder holds our Ordinary Shares, and unless the U.S. Holder makes
a mark-to-market election (as described below), the U.S. Holder will generally be subject to special tax rules on (i) any excess distribution
that we make to the U.S. Holder (which generally means any distribution paid during a taxable year to a U.S. Holder that is greater than
125% of the average annual distributions paid in the three preceding taxable years or, if shorter, the U.S. Holder&#8217;s holding period
for the Ordinary Shares), and (ii) any gain realized on the sale or other disposition, including, under certain circumstances, a pledge,
of Ordinary Shares. Under the PFIC rules:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">such
    excess distribution and/or gain will be allocated ratably over the U.S. Holder&#8217;s holding period for the Ordinary Shares;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">such
    amount allocated to the current taxable year and any taxable years in the U.S. Holder&#8217;s holding period prior to the first taxable
    year in which we are a PFIC, each a pre-PFIC year, will be taxable as ordinary income;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">such
    amount allocated to each prior taxable year, other than a pre-PFIC year, will be subject to tax at the highest tax rate in effect
    applicable to the U.S. Holder for that year; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">an
    interest charge generally applicable to underpayments of tax will be imposed on the tax attributable to each prior taxable year,
    other than a pre-PFIC year.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
we are a PFIC for any taxable year during which a U.S. Holder holds our Ordinary Shares and we own any equity in a non-United States
entity that is also a PFIC, or a lower-tier PFIC, such U.S. Holder would be treated as owning a proportionate amount (by value) of the
shares of the lower-tier PFIC for purposes of the application of these rules. U.S. Holders are advised to consult their tax advisors
regarding the application of the PFIC rules to any of the entities in which we may own equity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
an alternative to the foregoing rules, a U.S. Holder of &#8220;marketable stock&#8221; in a PFIC may make a mark-to-market election with
respect to such stock, provided that certain requirements are met. The mark-to-market election is available only for stock that is regularly
traded on a national securities exchange that is registered with the SEC, or on a foreign exchange or market that the IRS determines
is a qualified exchange that has rules sufficient to ensure that the market price represents a legitimate and sound fair market value.
We cannot guarantee that, our Ordinary Shares will continue to be listed and regularly traded on the Nasdaq Capital Market. U.S. Holders
are advised to consult their tax advisors as to whether the Ordinary Shares are considered marketable for these purposes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
an effective mark-to-market election is made with respect to our Ordinary Shares, the U.S. Holder will generally (i) include as ordinary
income for each taxable year that we are a PFIC the excess, if any, of the fair market value of Ordinary Shares held at the end of the
taxable year over its adjusted tax basis of such Ordinary Shares and (ii) deduct as an ordinary loss the excess, if any, of its adjusted
tax basis of the Ordinary Shares held at the end of the taxable year over the fair market value of such Ordinary Shares held at the end
of the taxable year, but only to the extent of the net amount previously included in income as a result of the mark-to-market election.
The U.S. Holder&#8217;s adjusted tax basis in the Ordinary Shares would be adjusted to reflect any income or loss resulting from the
mark-to-market election. If a U.S. Holder makes an effective mark-to-market election, in each year that we are a PFIC any gain recognized
upon the sale or other disposition of the Ordinary Shares will be treated as ordinary income and loss will be treated as ordinary loss,
but only to the extent of the net amount previously included in income as a result of the mark-to-market election.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
a U.S. Holder makes a mark-to-market election in respect of a PFIC and such corporation ceases to be a PFIC, the U.S. Holder will not
be required to take into account the mark-to-market gain or loss described above during any period that such corporation is not a PFIC.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Because
a mark-to-market election generally cannot be made for any lower-tier PFICs that a PFIC may own, a U.S. Holder who makes a mark-to-market
election with respect to our Ordinary Shares may continue to be subject to the general PFIC rules with respect to such U.S. Holder&#8217;s
indirect interest in any of our non-United States subsidiaries if any of them is a PFIC.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
a U.S. Holder owns our Ordinary Shares during any taxable year that we are a PFIC, such holder would generally be required to file an
annual IRS Form 8621. Each U.S. Holder is advised to consult its tax advisor regarding the potential tax consequences to such holder
if we are or become a PFIC, including the possibility of making a mark-to-market election.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.F.
Dividends and paying agents</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable for annual reports on Form 20-F.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.G.
Statement by experts</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable for annual reports on Form 20-F.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.H.
Documents on display</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are subject to the information requirements of the Exchange Act. In accordance with these requirements, the Company files reports and
other information with the SEC. You may read and copy any materials filed with the SEC at the Public Reference Room at 100 F Street,
N.E., Washington, D.C. 20549. You may obtain information on the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330.
The SEC also maintains a web site at http://www.sec.gov that contains reports and other information regarding registrants that file electronically
with the SEC.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.I.
Subsidiary Information</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
a list of our subsidiaries, see &#8220;Item 4. Information of the Company &#8211; C. Organizational Structure.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10.J.
Annual Report to Security Holders.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_005"></span>Item
11. Quantitative and Qualitative Disclosures About Market Risk</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><b>Interest Rate Risk</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The Company is currently not subject
to significant interest rate risk due to its lack of outstanding loans on variable interest rates.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><b>Foreign Currency Exchange Rates</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Our business is not exposed to significant
foreign currency exchange risks as our reporting currency is Singapore dollars and our overseas sales and procurement were less than
10% of total sales and procurement are denominated in Malaysia ringgit during the years ended December 31, 2023, 2022 and 2021.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_006"></span>Item
12. Description of Securities Other than Equity Securities</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12.A.
Debt Securities</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12.B.
Warrants and Rights</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12.C.
Other Securities</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12.D.
American Depositary Shares</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span id="A_007"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PART
II</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_008"></span>Item
13. Defaults, Dividend Arrearages and Delinquencies</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
do not have any &#160;&#160;material defaults in the payment of principal, interest, or any installments under a sinking or purchase
fund.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_009"></span>Item
14. Material Modifications to the Rights of Securities Holders and Use of Proceeds</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>14.A.
&#8211; 14.D. Material Modifications to the Rights of Security Holders</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">See
&#8220;Item 10. Additional Information&#8221; for a description of the rights of shareholders, which remain unchanged.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>14.E.
Use of Proceeds</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
following &#8220;Use of Proceeds&#8221; information relates to the registration statement on Form </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1 <span style="background-color: white">(File </span>No.
333- <span style="background-color: white">268691), as amended, which was declared effective by the SEC on March 20, 2023, with
respect to the Company&#8217;s initial public offering completed on </span>March 23, 2023 (the &#8220;IPO&#8221;), and <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">the
registration statement on Form </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1 <span style="background-color: white">(File
</span>No. 333-275987<span style="background-color: white">), as amended, which was declared effective by the SEC on February 13, 2024,
with respect to the Company&#8217;s follow on offering completed on February 16, 2024 (the &#8220;Follow On Offering&#8221;)</span>.</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the IPO, the Company issued 2,800,000 Ordinary Shares at a price of US$4.00 per share. <span style="background-color: white">Prime
Number Capital</span>, LLC <span style="background-color: white">was the representative of the underwriters</span>. The Company
received gross proceeds in the amount of US$ 11.2 million and net proceeds of approximately US$9.7 million after deducting
underwriting discounts and expenses. </span>As of the date of this annual report, we used US$9.7 million of the net proceeds received from the IPO for remaining payments to professional parties in relations to the IPO and ongoing listing as well as
repayment of interest-free loans. We used the remainder of the proceeds from our initial public offering as disclosed
in our IPO registration statements on Form F-1 for strategic acquisitions of Simply Sakal Pte. Ltd. to enter into the property management business as well as potential
acquisition of Ohmyhome Property Inc to enter into the Philippines market, as well as working capital purposes.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white">In the Follow On Offering, <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Company
issued 3,555,555 Ordinary Shares at a price of US$1.35 per share. Maxim Group LLC was the exclusive placement agent. The Company received
gross proceeds in the amount of US$4.8 million and net proceeds of approximately US$4.1 million after deducting placement agent fees and
expenses. As of the date of this annual report, we used US$1.5 million of the net proceeds received from the <span style="background-color: white">Follow
On Offering</span> for working capital purposes. We still intend to use the remainder of the proceeds from <span style="background-color: white">Follow
On Offering</span> as disclosed in our <span style="background-color: white">Follow On Offering</span> registration statements on Form
F-1.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">None
of these net proceeds from our initial public offering and the optional offering was paid, directly or indirectly, to any of our directors
or officers or their associates, persons owning 10% or more of our equity securities or our affiliates or others.&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_010"></span>Item
15. Controls and Procedures</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disclosure
    Controls and Procedures.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
management, with the participation of our Chief Executive Officer and Chief Financial Officer, has performed an evaluation of the effectiveness
of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by
this report, as required by Rule 13a-15(b) under the Exchange Act.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
upon that evaluation, our management has concluded that, as of December 31, 2023, our disclosure controls and procedures were not
effective as our management has identified a material weakness that is related to our lack of sufficient financial reporting and
accounting personnel with appropriate knowledge of the generally accepted accounting principles in the United States (&#8220;U.S.
GAAP&#8221;) and SEC reporting requirements to properly address complex U.S. GAAP accounting issues and to prepare and review our
consolidated financial statements and related disclosures to fulfill U.S. GAAP and SEC financial reporting requirements. The other
material weakness that has been identified related to our lack of comprehensive accounting policies and procedures manual in
accordance with U.S. GAAP.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management&#8217;s
    annual report on internal control over financial reporting.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Rule 13a-15(f)
and 15d-15(f) under the Exchange Act. Our management evaluated the effectiveness of our internal control over financial reporting, as
required by Rule 13a-15(c) of the Exchange Act, based on criteria established in the framework in Internal Control-Integrated Framework
(2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, our management has concluded
that our internal control over financial reporting was not effective as of December 31, 2023 due to a material weakness identified in
our internal control over financial reporting as described above.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Because
of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. In addition, projections
of any evaluation of effectiveness of our internal control over financial reporting to future periods are subject to the risk that controls
may become inadequate because of changes in conditions, or that the degree of compliance with the policies and procedures may deteriorate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attestation
    report of the registered public accounting firm.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">This
annual report on Form </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20-F <span style="background-color: white">does
not include an attestation report of our registered public accounting firm due to a transition period established by rules of the SEC
for newly public companies.</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Changes
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
have been no changes in our internal controls over financial reporting occurred during the fiscal year ended December 31, 2023,
that have materially affected, or are reasonably likely to materially affect, our internal control over financial
reporting.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_011"></span>Item
16A. Audit Committee Financial Expert</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
audit committee consists of Mr. Lee Wei Loon, Mr. Tan Wei Reng, Galven and Mr. Lim Khoon, and is chaired by Mr. Lee Wei Loon. Mr. Lee
Wei Loon, Mr. Tan Wei Reng, Galven and Mr. Lim Khoon each satisfies the &#8220;independence&#8221; requirements of Rule 5605 of the Corporate
Governance Rules of Nasdaq Stock Market and meets the independence standards under Rule 10A-3 under the Exchange Act. We have determined
that Mr. Lee Wei Loon qualifies as an &#8220;audit committee financial expert.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_012"></span>Item
16B. Code of Ethics</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has adopted a Code of Business Conduct and Ethics that applies to the Directors, officers and employees, including our chief
executive officer, chief financial officer, principal accounting officer or controller or persons performing similar functions. A copy
of the Code of Business Conduct and Ethics is attached as an exhibit to this annual report. A copy of the Code of Business Conduct and
Ethics is also available on our website at <span style="text-decoration: underline">https://ir.ohmyhome.com/governance/</span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_013"></span>Item
16C. Principal Accountant Fees and Services</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">WWC,
P. C. was appointed by the Company to serve as its independent registered public accounting firm for fiscal years ended December 31,
2023, 2022, and 2021. Audit services provided by WWC, P. C. for fiscal years ended December 31, 2023, 2022 and 2021
included the examination of the consolidated financial statements of the Company; and services related to periodic filings made with
the SEC.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fees
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Auditor
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered
by WWC, P.C., our independent registered public accounting firm, for the periods indicated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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  <tr style="vertical-align: bottom; background-color: White">
    <td><b>Total</b></td><td><b>&#160;</b></td>
    <td style="text-align: left"><b>&#160;</b></td><td style="text-align: right"><b>220,000</b></td><td style="text-align: left"><b>&#160;</b></td><td><b>&#160;</b></td>
    <td style="text-align: left"><b>&#160;</b></td><td style="text-align: right"><b>168,000</b></td><td style="text-align: left"><b>&#160;</b></td><td><b>&#160;</b></td>
    <td style="text-align: left"><b>&#160;</b></td><td style="text-align: right"><b>334,888</b></td><td style="text-align: left"><b>&#160;</b></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Note
1: Audit fees include the aggregate fees billed in each of the fiscal years for professional services rendered by our independent
registered public accounting firm for the audit of our annual financial statements, review of the interim financial statements and
for the audits of our financial statements in connection with our initial public offering, as well as audit fees related to
acquisitions, and comfort letter in connection with the underwritten public offering.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
policy of our audit committee is to pre-approve all audit and non-audit services provided by our independent registered public accounting
firm, including audit services and audit-related services as described above, other than those for de minimus services which are approved
by the audit committee prior to the completion of the audit.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_014"></span>Item
16D. Exemptions from the Listing Standards for Audit Committees</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_015"></span>Item
16E. Purchases of Equity Securities by the Issuer and Affiliated Purchasers</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_016"></span>Item
16F. Change in Registrant&#8217;s Certifying Accountant</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_017"></span>Item
16G. Corporate Governance</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a company listed on the Nasdaq Capital Market, we are subject to the Nasdaq corporate governance listing standards. However, Nasdaq rules
permit a foreign private issuer like us to follow the corporate governance practices of its home country. Certain corporate governance
practices in the Cayman Islands, which is our home country, may differ significantly from the Nasdaq corporate governance listing standards.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Currently,
we do not plan to rely on home country practice with respect to our corporate governance. However, to the extent we choose to follow
home country practice in the future, our shareholders may be afforded less protection than they otherwise would under the Nasdaq corporate
governance listing standards applicable to U.S. domestic issuers. See &#8220;Item 3. Key Information&#8212;D. Risk Factors&#8212;Risks
Related to Our Capital Structure&#8212; <i>We are a foreign private issuer within the meaning of the rules under the Exchange Act, and
as such we are exempt from certain provisions applicable to U.S. domestic public companies</i>.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_018"></span>Item
16H. Mine Safety Disclosure</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_019"></span>Item
16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_020"></span>Item
16J. Insider trading policies</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have adopted insider trading policies governing the purchase, sale, and other dispositions of our securities by directors, senior management,
and employees. A copy of the insider trading policies is attached as an exhibit to this annual report.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><span style="font-variant: small-caps"><b><span id="olt_001"></span>Item </b></span><b>16K.
<span style="font-variant: small-caps">Cybersecurity</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><b><i>Risk Management and Strategy</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">As a provider of brokerage, property
management and emerging and other services, we recognize the importance of developing, implementing, and maintaining appropriate and
adequate administrative and technical measures to safeguard our information management security systems and protect the
confidentiality, integrity, and availability of data. Therefore, we have developed and maintain a comprehensive cybersecurity risk
management program that focuses on monitoring, risk mitigation and risk response, in order to ensure the security and safety of our
computer systems, networks, cloud services, software, and all data stored therein.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">We have implemented protocols to protect against cybersecurity threats and prevent unauthorized access to sensitive
data. We conduct regular assessment of the Company&#8217;s cybersecurity risks and vulnerabilities, by identifying potential threats, assessing
the likelihood and potential impact of cyberattacks. We also conduct ongoing evaluation of the industry trends and regulatory environments
to ensure we are in full compliance with applicable cybersecurity laws and regulations in all jurisdictions where we operate. We have
set in place an efficient risk mitigation and control and incident response protocols to identify potential risks, detect, effectively
respond to, and recover from cybersecurity breaches. </p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Overall, we believe that we have established a robust framework to protect against cybersecurity threats, mitigate
risks, preserve customer trust and reputation, and support the sustainable growth of our Company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>


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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="A_021"></span>PART
III</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_022"></span>Item
17. Financial Statements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
<span style="background-color: white">&#8220;Item 18. Financial Statements.&#8221;</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_023"></span>Item
18. Financial Statements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
consolidated financial statements are included at the end of this annual report, beginning with page F-1.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font: small-caps 10pt Times New Roman, Times, Serif"><b><span id="A_024"></span>Item
19. Exhibits</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exhibit
    No.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Description
    of Exhibit</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1944902/000149315222034606/ex3-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended and Restated Memorandum and Articles of Association of Ohmyhome Limited (incorporated by reference to Exhibit 3.1 to our registration statement on Form F-1 (File No. 333-268691), as amended, initially filed with the SEC on December 6, 2022)</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">2.1*</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="ex2-1.htm">Description of the Registrant&#8217;s Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934</a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1944902/000149315222034606/ex10-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director Offer Letter (incorporated by reference to Exhibit 10.1 to our registration statement on Form F-1 (File No. 333-268691), as amended, initially filed with the SEC on December 6, 2022)</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1944902/000149315222034606/ex10-2.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employment Agreement by and between Ohmyhome (S) and Rhonda Wong dated May 1, 2021 (incorporated by reference to Exhibit 10.2 to our registration statement on Form F-1 (File No. 333-268691), as amended, initially filed with the SEC on December 6, 2022)</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1944902/000149315222034606/ex10-5.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loan facility agreement between Vienna Management Ltd. (Lender) and Ohmyhome (S) (Borrower) dated May 1, 2019 (incorporated by reference to Exhibit 10.5 to our registration statement on Form F-1 (File No. 333-268691), as amended, initially filed with the SEC on December 6, 2022)</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1944902/000149315222034606/ex21-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">List of Subsidiaries (incorporated by reference to Exhibit 21.1 to our registration statement on Form F-1 (File No. 333-268691), as amended, initially filed with the SEC on December 6, 2022)</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1944902/000149315222034606/ex14-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Code of Ethics and Business Conduct (incorporated by reference to Exhibit 14.1 to our registration statement on Form F-1 (File No. 333-268691), as amended, initially filed with the SEC on December 6, 2022)</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">11.2*</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="ex11-2.htm">Insider Trading Policies</a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12.1*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="ex12-1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certification of Chief Executive Officer Required by Rule 13a-14(a)</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12.2*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="ex12-2.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certification of Chief Financial Officer Required by Rule 13a-14(a)</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13.1**</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="ex13-1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certification of Chief Executive Officer Required by Rule 13a-14(b) and Section 1350 of Chapter 63 of Title 18 of the United States Code</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13.2**</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="ex13-2.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certification of Chief Financial Officer Required by Rule 13a-14(b) and Section 1350 of Chapter 63 of Title 18 of the United States Code</span></a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">15.1*</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="ex15-1.htm">Consent of WWC, P.C.</a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">97.1*</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="ex97-1.htm">Executive Compensation Recovery Policy</a></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.INS*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline
    XBRL Instance Document.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.SCH*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline
    XBRL Taxonomy Extension Schema Document.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.CAL*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline
    XBRL Taxonomy Extension Calculation Linkbase Document.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.DEF*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline
    XBRL Taxonomy Extension Definition Linkbase Document.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.LAB*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline
    XBRL Taxonomy Extension Labels Linkbase Document.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.PRE*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">104*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cover
    Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed
    with this annual report on Form 20-F</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">**</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furnished
    with this annual report on Form 20-F</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SIGNATURES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized
the undersigned to sign this annual report on its behalf.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Ohmyhome
    Limited</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:
    </span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Rhonda Wong </i></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rhonda
    Wong </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 45%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer, Chief Financial Officer, and Director</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
April 23, 2024</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0">&#160;</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>OHMYHOME
LIMITED</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>INDEX
TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Page</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#aj_001">Report of Independent Registered Public Accounting Firm</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-2</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#aj_002">Consolidated
    Balance Sheets as of December 31, 2021, 2022 and 2023</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-3</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#aj_003">Consolidated Statements of Operations and Comprehensive Loss for the Years Ended December 31, 2021, 2022 and 2023</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-4</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#aj_004">Consolidated Statements of Change in Shareholders&#8217; Equity for the Years Ended December 31, 2021, 2022 and 2023</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-5</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#aj_005">Consolidated Statements of Cash Flows for the Years Ended December 31, 2021, 2022 and 2023</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-6</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#aj_006">Notes to Consolidated Financial Statements</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-7</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><img src="aud_001.jpg" alt=""/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="aj_001"></span>REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To:</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Board of Directors and Shareholders of</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
    Limited</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Opinion
on the Financial Statements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have audited the accompanying consolidated <span style="background-color: white">balance sheets </span>of Ohmyhome Limited and its
subsidiaries (collectively the &#8220;Company&#8221;) as of December 31, 2021, 2022 and 2023, and the related consolidated
statements of operations and comprehensive loss, changes in shareholders&#8217; equity, and cash flows in each of the years for the
three-year ended December 31, 2021, 2022 and 2023, and the related notes (collectively referred to as the financial statements). In
our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December
31, 2023, and the results of its operations and its cash flows for each of the years in the three-year ended December 31, 2023, in
conformity with accounting principles generally accepted in the United States of America.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Basis
for Opinion</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These financial statements are the responsibility of the Company&#8217;s management. Our responsibility is to express an opinion
on the Company&#8217;s financial statements based on our audits. We are a public accounting firm registered with the Public
Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance
with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud.
The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part
of our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing
an opinion on the effectiveness of the Company&#8217;s internal control over financial reporting. Accordingly, we express no such opinion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
audits included performing procedures to assess the risks of material misstatement of the financial statements, whether
due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles
used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that our audits provide a reasonable basis for our opinion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><img src="aud_002.jpg" alt=""/></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_edei--AuditorName_c20230101__20231231_zPM9vpFLcLAd"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000054" name="dei:AuditorName">WWC,
P.C</ix:nonNumeric></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certified
Public Accountants</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PCAOB
ID No. <span id="xdx_90B_edei--AuditorFirmId_c20230101__20231231_z9rMxnthhCSk"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000055" name="dei:AuditorFirmId">1171</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have served as the Company&#8217;s auditor since 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_edei--AuditorLocation_c20230101__20231231_zV2fsIvmt0ni"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" id="Fact000056" name="dei:AuditorLocation">San
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
23, 2024</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="aj_002"></span>OHMYHOME
LIMITED</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CONSOLIDATED
BALANCE SHEETS </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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</td>
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31, 2022</b></span></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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31, 2023</b></span></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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31, 2023</b></span></td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
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  <tr id="xdx_402_eus-gaap--AssetsAbstract_iB_zTaqMNXbhMl4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--AssetsCurrentAbstract_i01B_ztUi70N1dRgj" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Current assets</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_maACzcbq_zoAng8wD6kmh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 2%">&#160;</td>
    <td style="width: 1%">&#160;</td>
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  <tr id="xdx_40A_eus-gaap--AccountsReceivableNetCurrent_i02I_maACzcbq_zSrVe9WQQKFb" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Accounts receivable, net</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2021-12-31" id="Fact000071" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">133,394</ix:nonFraction></td>
    <td>&#160;</td><td>&#160;</td>
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  <tr id="xdx_409_eus-gaap--PrepaidExpenseCurrent_i02I_maACzcbq_zoLcvF340GP" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Prepayments</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><ix:nonFraction name="us-gaap:PrepaidExpenseCurrent" contextRef="AsOf2021-12-31" id="Fact000076" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">61,814</ix:nonFraction></td>
    <td>&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PrepaidExpenseCurrent" contextRef="AsOf2023-12-31" id="Fact000078" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">211,976</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">Amount due from a shareholder</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><ix:nonFraction name="us-gaap:OtherReceivablesNetCurrent" contextRef="AsOf2021-12-31_srt_OfficerMember" id="Fact000081" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">870,728</ix:nonFraction></td>
    <td>&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0083">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--OtherReceivablesNetCurrent_i02I_uUSD_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--OfficerMember_zSlfSlZBU9D5" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0084">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--OtherAssetsCurrent_i02I_maACzcbq_z3wFAVn8nHBg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Other current assets, net</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td>
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    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
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  <tr id="xdx_408_eus-gaap--AssetsCurrent_i02TI_mtACzcbq_maAzeMO_z5ycnQw9zwxc" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"><b>Total current assets</b></td>
    <td><b>&#160;</b></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right"><b>&#160;</b></td>
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    <td><b>&#160;</b></td><td style="font-weight: bold; padding-bottom: 1.5pt"><b>&#160;</b></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--AssetsNoncurrentAbstract_i01B_uSGD_z2rvAKFmLvwe" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Non-current assets</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--DepositsAssetsNoncurrent_i02I_maANzWjJ_zyHQYROI7K93" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Deposits</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><ix:nonFraction name="us-gaap:DepositsAssetsNoncurrent" contextRef="AsOf2021-12-31" id="Fact000100" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">75,622</ix:nonFraction></td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepositsAssetsNoncurrent" contextRef="AsOf2022-12-31" id="Fact000101" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">98,719</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepositsAssetsNoncurrent" contextRef="AsOf2023-12-31" id="Fact000102" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">111,275</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--DepositsAssetsNoncurrent_iI_uUSD_c20231231_zpERoF4s5kec" style="text-align: right"><ix:nonFraction name="us-gaap:DepositsAssetsNoncurrent" contextRef="AsOf2023-12-31" id="Fact000103" format="ixt:numdotdecimal" decimals="0" unitRef="USD">84,344</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentNet_i02I_maANzWjJ_zKh8HpndefQ4" style="vertical-align: bottom; background-color: White">
    <td>Property and equipment, net</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2021-12-31" id="Fact000105" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">49,987</ix:nonFraction></td>
    <td>&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2023-12-31" id="Fact000107" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">78,721</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">59,669</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--DeferredCosts_i02I_maANzWjJ_ztoeic0NC6ld" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Deferred initial public offering (&#8220;IPO&#8221;) costs</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0109">-</span></td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DeferredCosts" contextRef="AsOf2022-12-31" id="Fact000110" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">676,321</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DeferredCosts" contextRef="AsOf2023-12-31" id="Fact000111" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">114,794</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--DeferredCosts_iI_uUSD_c20231231_zP3BAO9gLn11" style="text-align: right"><ix:nonFraction name="us-gaap:DeferredCosts" contextRef="AsOf2023-12-31" id="Fact000112" format="ixt:numdotdecimal" decimals="0" unitRef="USD">87,012</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--OperatingLeaseRightOfUseAsset_i02I_maANzWjJ_zwkdizpTU0C4" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Operating lease right-of-use assets</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2021-12-31" id="Fact000114" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">77,790</ix:nonFraction></td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2022-12-31" id="Fact000115" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">754,852</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2023-12-31" id="Fact000116" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">442,280</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--OperatingLeaseRightOfUseAsset_iI_uUSD_c20231231_z0ihK555qr6a" style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2023-12-31" id="Fact000117" format="ixt:numdotdecimal" decimals="0" unitRef="USD">335,239</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--DepositForAnAcquisitionNonCurrent_i02I_maANzWjJ_zxTlYHcPU1ji" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Deposit for an acquisition</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0119">-</span></td>
    <td>&#160;</td><td>&#160;</td>
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<tr id="xdx_401_eus-gaap--IntangibleAssetsNetExcludingGoodwill_i02I_maANzWjJ_zJMaQfkptkHl" style="vertical-align: bottom; background-color: White">
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td><b>&#160;</b></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><b>&#160;</b></td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_z6K56auj28f2" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">LIABILITIES AND SHAREHOLDERS&#8217; EQUITY (DEFICIT)</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--LiabilitiesCurrentAbstract_i01B_z0X6wCiVnTgc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--AccountsPayableCurrent_i02I_maLCzmPR_zG5viNIALr85" style="vertical-align: bottom; background-color: White">
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td><td>&#160;</td>
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  <tr id="xdx_406_eus-gaap--ContractWithCustomerLiabilityCurrent_i02I_maLCzmPR_zhuoeen60AJ4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Contract liabilities</td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td><td>&#160;</td>
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  <tr id="xdx_405_eus-gaap--AccruedLiabilitiesCurrent_i02I_maLCzmPR_zI8xu7EUF7S8" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Accrued liabilities and other payables</td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td><td>&#160;</td>
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  <tr id="xdx_401_eus-gaap--LoansPayableToBankCurrent_i02I_maLCzmPR_zJR1f0aNVEj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Bank loans, current portion</td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td><td>&#160;</td>
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    <td style="text-align: left">Operating lease obligation</td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td><td>&#160;</td>
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  <tr id="xdx_400_eus-gaap--TaxesPayableCurrent_i02I_maLCzmPR_z0jAuunty9dh" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Taxes payable</td>
    <td>&#160;</td>
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    <td><b>&#160;</b></td>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td>&#160;</td>
    <td>&#160;</td>
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  <tr id="xdx_404_eus-gaap--OperatingLeaseLiabilityNoncurrent_i02I_maLNz1Dw_z6JQGeMRsd3a" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td><td>&#160;</td>
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  <tr id="xdx_403_eus-gaap--OtherLiabilitiesNoncurrent_i02I_maLNz1Dw_z2Tm4b97G2Vd" style="vertical-align: bottom; background-color: White">
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    <td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">&#160;</td>
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    <td><b>&#160;</b></td>
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    <td><b>&#160;</b></td><td style="font-weight: bold; padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><b>&#160;</b></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><b><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2022-12-31" id="Fact000212" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">920,308</ix:nonFraction></b></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><b>&#160;</b></td><td style="font-weight: bold; padding-bottom: 1.5pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><b>&#160;</b></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><b><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2023-12-31" id="Fact000213" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">3,578,128</ix:nonFraction></b></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><b>&#160;</b></td><td style="font-weight: bold; padding-bottom: 1.5pt"><b>&#160;</b></td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--Liabilities_i01TI_mtLzSpk_maLASEzvVl_zReiZKof6OS1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td><b>&#160;</b></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><b>&#160;</b></td>
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left"><b>&#160;</b></td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><b><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2023-12-31" id="Fact000218" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">6,299,365</ix:nonFraction></b></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"><b>&#160;</b></td><td style="font-weight: bold; padding-bottom: 1.5pt"><b>&#160;</b></td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="font-weight: bold; text-align: left">COMMITMENTS AND CONTINGENCIES</td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0223">-</span></span>&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--StockholdersEquityAbstract_i01B_zC5NsCZW84Ri" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--CommonStockValue_i02I_maSEzYRL_zPTLhOAdiRXi" style="vertical-align: bottom; background-color: White">
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td style="text-align: left">Additional paid-in capital</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2021-12-31" id="Fact000259" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">11,292,123</ix:nonFraction></td>
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td><td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2021-12-31" id="Fact000270" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">9,997</ix:nonFraction></td>
    <td>&#160;</td><td>&#160;</td>
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  <tr id="xdx_401_eus-gaap--RetainedEarningsAccumulatedDeficit_i02I_maSEzYRL_z1GqRJMTYfq7" style="vertical-align: bottom; background-color: White">
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    <td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td>
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  <tr id="xdx_40D_eus-gaap--StockholdersEquity_i02TI_mtSEzYRL_maSEIPAzWzP_zYAIFIfsbxqh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td><b>&#160;</b></td>
    <td><b>&#160;</b></td>
    <td style="text-align: right"><b><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31" id="Fact000280" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">1,245,577</ix:nonFraction></b></td>
    <td><b>&#160;</b></td><td style="font-weight: bold"><b>&#160;</b></td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--MinorityInterest_i02I_maSEIPAzWzP_zIUAZUGMMfhb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Non-controlling interests</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td>
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  <tr id="xdx_40D_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_i02TI_mtSEIPAzWzP_maLASEzvVl_zOvwXGBmgUAk" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"><b>Total shareholders&#8217; equity (deficit)</b></td>
    <td><b>&#160;</b></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><b>&#160;</b></td>
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    <td><b>&#160;</b></td><td style="font-weight: bold; padding-bottom: 1.5pt"><b>&#160;</b></td>
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  <tr id="xdx_40F_eus-gaap--LiabilitiesAndStockholdersEquity_i01TI_mtLASEzvVl_zpbhcqGQlZ34" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"><b>Total liabilities and shareholders&#8217; equity</b></td>
    <td><b>&#160;</b></td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><b>&#160;</b></td>
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    <td><b>&#160;</b></td><td style="font-weight: bold; padding-bottom: 1.5pt"><b>&#160;</b></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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    <td>&#160;</td>
    <td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td>&#160;</td><td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td><td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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  <tr id="xdx_407_eus-gaap--IncomeTaxExpenseBenefit_msPLzuZP_zInF7mjdJw6g" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Income tax expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td>
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    <td>&#160;</td>
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    <td>&#160;</td><td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">NET LOSS</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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    <td>&#160;</td><td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_msNILzWUR_zTmIvLdmXr2h" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-01to2023-12-31" id="Fact000482" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">5,469,730</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
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  <tr id="xdx_406_eus-gaap--ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_i01T_mtOCILNzkiV_maCINOTzXIn_zlvFTZO87s11" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_407_eus-gaap--ComprehensiveIncomeNetOfTax_iT_mtCINOTzXIn_zAiZorSjPXcf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_402_eus-gaap--EarningsPerShareBasicOtherDisclosuresAbstract_iB_z5ig9O7VPoqc" style="vertical-align: bottom; background-color: White">
    <td>Weighted average number of ordinary shares:</td><td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i01_z70wTUjgN6U5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
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  <tr id="xdx_406_eus-gaap--EarningsPerShareAbstract_iB_uSGDPShares_zFItaWyQx6F6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td>&#160;</td>
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    <td>&#160;</td>
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  <tr id="xdx_40F_eus-gaap--EarningsPerShareBasic_i01_uSGDPShares_zQmzIKGNHHSj" style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying notes are an integral part of these consolidated financial statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="aj_004"></span>OHMYHOME
LIMITED</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CONSOLIDATED
STATEMENTS OF CHANGES IN SHAREHOLDERS&#8217; EQUITY</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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    <td>&#160;</td>
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    <td>&#160;</td>
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    <td style="text-align: left">Accounts payable</td><td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
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  <tr id="xdx_40F_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_i03_maNCPBUzD8k_zazhzfwcfPef" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Contract liabilities</td><td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInContractWithCustomerLiability" contextRef="From2021-01-012021-12-31" id="Fact000775" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">70,346</ix:nonFraction></td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td style="text-align: left">Accrued liabilities and other payables</td><td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" contextRef="From2021-01-012021-12-31" id="Fact000780" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">130,531</ix:nonFraction></td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" contextRef="From2023-01-01to2023-12-31" id="Fact000782" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">167,407</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">Other taxes payable</td><td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInAccruedIncomeTaxesPayable" contextRef="From2021-01-012021-12-31" id="Fact000785" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">16,574</ix:nonFraction></td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInOperatingLeaseLiability" contextRef="From2021-01-012021-12-31" id="Fact000790" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">248,277</ix:nonFraction></td>
    <td style="padding-bottom: 1.5pt">)</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInOperatingLeaseLiability" contextRef="From2022-01-012022-12-31" id="Fact000791" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">285,837</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInOperatingLeaseLiability" contextRef="From2023-01-01to2023-12-31" id="Fact000792" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">323,376</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
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  <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_maCCERCzi2l_mtNCPBUzD8k_zXQP3CxbGkb1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_zmawK3DLZCc6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_i01N_di_msNCPBUzwEG_zTwOgj6xpW78" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_40A_eus-gaap--PaymentsToAcquireIntangibleAssets_i01N_di_msNCPBUzwEG_zCDWDGDD4Hn8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><p style="margin: 0">Purchases of intangible assets</p></td><td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
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  <tr id="xdx_40C_eus-gaap--PaymentsToAcquireBusinessesGross_i01N_di_msNCPBUzwEG_zFFVMK1Fy8Z9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Acquisition of subsidiary, net of cash acquired</td><td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
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  <tr id="xdx_405_ecustom--DepositForAcquisition_i01N_di_msNCPBUzwEG_zcDSYeK7MKsa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Deposit for an acquisition</td><td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0820">-</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0821">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr id="xdx_40D_eus-gaap--PaymentsForProceedsFromLoansReceivable_i01N_di_msNCPBUzwEG_zBIVlsAR3aE8" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Loan repayment by a shareholder</td><td style="padding-bottom: 1.5pt">&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsForProceedsFromLoansReceivable" contextRef="From2021-01-012021-12-31" id="Fact000825" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">870,728</ix:nonFraction></td>
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    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:PaymentsForProceedsFromLoansReceivable" contextRef="From2022-01-012022-12-31" id="Fact000826" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">870,728</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0827">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--PaymentsForProceedsFromLoansReceivable_iN_di_uUSD_c20230101__20231231_zZG5fMTSGK28" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0828">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_maCCERCzi2l_mtNCPBUzwEG_zLTQMBvnEww9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">NET CASH USED IN INVESTING ACTIVITIES</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right"><b>(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2021-01-012021-12-31" id="Fact000830" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">913,036</ix:nonFraction></b></td>
    <td style="padding-bottom: 1.5pt"><b>)</b></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2022-01-012022-12-31" id="Fact000831" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">855,401</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_z3IDulCBcuHi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">CASH FLOWS FROM FINANCING ACTIVITIES:</td><td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--ProceedsFromIssuanceOfCommonStock_i01_maNCPBUzyfb_zLXW5lme3h0e" style="vertical-align: bottom; background-color: White">
    <td>Proceeds from common share issued for cash</td><td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2021-01-012021-12-31" id="Fact000839" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">4,710,000</ix:nonFraction></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0840">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2023-01-01to2023-12-31" id="Fact000841" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">3,722</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ProceedsFromIssuanceOfCommonStock_uUSD_c20230101__20231231_zeW6VuRoW4ne" style="text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2023-01-01to2023-12-31" id="Fact000842" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,821</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProceedsFromRepaymentsOfRelatedPartyDebt_i01_maNCPBUzyfb_zaxQwpRmaJEk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Amounts lend from/(repayment to) a shareholder, net</td><td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">(<ix:nonFraction name="us-gaap:ProceedsFromRepaymentsOfRelatedPartyDebt" contextRef="From2021-01-012021-12-31" id="Fact000844" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">636,898</ix:nonFraction></td>
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    <td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:ProceedsFromRepaymentsOfRelatedPartyDebt" contextRef="From2023-01-01to2023-12-31" id="Fact000846" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">2,290,044</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr id="xdx_40A_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_i01_maNCPBUzyfb_zZ5XAjWDD0V5" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Net proceeds from initial public offering</td><td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0849">-</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0850">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceInitialPublicOffering" contextRef="From2023-01-01to2023-12-31" id="Fact000851" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">11,157,002</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_uUSD_c20230101__20231231_zfF3oTjRuD1l" style="text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceInitialPublicOffering" contextRef="From2023-01-01to2023-12-31" id="Fact000852" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,456,759</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--PaymentsOfStockIssuanceCosts_i01N_di_msNCPBUzyfb_zBffkx8uawth" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Deferred public offering costs</td><td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0854">-</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying notes are an integral part of these consolidated financial statements.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="aj_006"></span>OHMYHOME
LIMITED</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000913" name="us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock"><p id="xdx_804_eus-gaap--BusinessDescriptionAndBasisOfPresentationTextBlock_zn5DrAbkJDvh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
1 &#8211; <span id="xdx_82D_z95dEicYa0pj">Nature of business and organization</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
Limited (the &#8220;Company&#8221;) is a holding company incorporated on July 19, 2022, under the laws of the Cayman Islands. The Company
has no substantial operations other than holding all of the outstanding share capital of Ohmyhome (BVI) Limited (&#8220;Ohmyhome BVI&#8221;)
established under the laws of the British Virgin Islands (&#8220;BVI&#8221;) on July 27, 2022. Ohmyhome BVI has no substantial operations
other than holding all of the equity interest of Ohmyhome Pte. Ltd. (&#8220;Ohmyhome (S)&#8221;), a Singapore company incorporated on
June 12, 2015.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company, through its wholly-owned subsidiary, Ohmyhome (S), and its subsidiaries, provides end-to-end property solutions and services
for its customers such as brokerage services and emerging and other services, such as home renovation and furnishing services, listing
and research, mortgage referral, legal services and insurance referral services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
November 30, 2022, the Company completed a reorganization of Ohmyhome (S) under common control of its then existing shareholders, who
collectively owned all the equity interests of Ohmyhome (S) prior to the reorganization. Prior to the re-organization, Ohmyhome (S) was
directly owned and controlled by Anthill and the Other Existing Shareholders with <span id="xdx_903_eus-gaap--LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_pid_dp_uPure_c20221130__20221130__srt--OwnershipAxis__custom--AnthillMember_zzUkkEXuPEZe" title="Beneficial ownership interest percentage"><ix:nonFraction name="us-gaap:LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest" contextRef="From2022-11-302022-11-30_custom_AnthillMember" id="Fact000915" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">57.79</ix:nonFraction></span>% and <span id="xdx_909_eus-gaap--LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_pid_dp_uPure_c20221130__20221130__srt--OwnershipAxis__custom--OtherExistingShareholdersMember_zeiZKT4Lujph" title="Beneficial ownership interest percentage"><ix:nonFraction name="us-gaap:LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest" contextRef="From2022-11-302022-11-30_custom_OtherExistingShareholdersMember" id="Fact000917" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">42.21</ix:nonFraction></span>% beneficial ownership interest, respectively.
As a result of certain share swaps and related issuances by and among, Anthill and the Other Existing Shareholders, the Company, Ohmyhome
(BVI) Limited, and Ohmyhome (S) whereby Ohmyhome (S) ultimately became a wholly-owned subsidiary of Ohmyhome (BVI) Limited, and Ohmyhome
(BVI) Limited became a wholly owned subsidiary of the Company, and Anthill and the Other Existing Shareholders became the beneficial
owners of the Company with percentage ownerships of <span id="xdx_907_eus-gaap--LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_pid_dp_uPure_c20221130__20221130__dei--LegalEntityAxis__custom--OhMyHomeBVILimitedMember__srt--OwnershipAxis__custom--AnthillMember_zQvA9tCCIZsc" title="Beneficial ownership interest percentage"><ix:nonFraction name="us-gaap:LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest" contextRef="From2022-11-302022-11-30_custom_OhMyHomeBVILimitedMember_custom_AnthillMember" id="Fact000919" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">57.79</ix:nonFraction></span>% and <span id="xdx_905_eus-gaap--LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_pid_dp_uPure_c20221130__20221130__dei--LegalEntityAxis__custom--OhMyHomeBVILimitedMember__srt--OwnershipAxis__custom--OtherExistingShareholdersMember_zHx4jl3elMB5" title="Beneficial ownership interest percentage"><ix:nonFraction name="us-gaap:LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest" contextRef="From2022-11-302022-11-30_custom_OhMyHomeBVILimitedMember_custom_OtherExistingShareholdersMember" id="Fact000921" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">42.21</ix:nonFraction></span>%. The Company has accounted for these re-organizations as a transfer
of assets between entities under common control in accordance with ASC 805-50-50-3 to 4 because the economic interests of Anthill and
the Other Existing Shareholders remained the same immediately before and immediately after the re-organization, as such, the accompanying
financial statements include the results of operations of Ohmyhome (S) for two operating periods in accordance with guidance set forth
in ASC 805-50-45-2 to 5. The consolidated financial statements are prepared on the basis as if the reorganization became
effective as of the beginning of the first period presented in the accompanying consolidated financial statements of
the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 23, 2023, the Company completed its initial public offering. In this offering, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230323__20230323__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_z72Urfw2dn6l" title="Number of shares issued"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2023-03-232023-03-23_us-gaap_IPOMember" id="Fact000923" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,800,000</ix:nonFraction></span> Ordinary Shares at
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discounts or expenses. The Ordinary Shares began trading on March 21, 2023 on the Nasdaq Capital Market under the ticker symbol &#8220;OMH.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
October 6, 2023, Ohmyhome (BVI), a wholly owned subsidiary of the Company, completed the acquisition of <span id="xdx_905_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pid_dp_uPure_c20231006__srt--OwnershipAxis__custom--OhMyHomePropertyManagementPteLtdMember_zk9LmtkxqLZi" title="Noncontrolling interest ownership percentage by parent"><ix:nonFraction name="us-gaap:MinorityInterestOwnershipPercentageByParent" contextRef="AsOf2023-10-06_custom_OhMyHomePropertyManagementPteLtdMember" id="Fact000929" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">100</ix:nonFraction></span>%
of the issued share capital of Simply Sakal Pte. Ltd. that provides estate management services for residential, commercial and
industrial real estate in Singapore. Subsequent to the completion of the acquisition, Simply Sakal Pte. Ltd. has changed its name to
Ohmyhome Property Management Pte. Ltd. on November 8, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000931" name="us-gaap:ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock"><p id="xdx_896_eus-gaap--ScheduleOfSubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipDescriptionTextBlock_z0N9eyl9Bb1c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying consolidated financial statements reflect the activities of the Company and each of the following entities:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span><span id="xdx_8BB_zqBI2vgJaei7" style="display: none">Schedule
of subsidiaries</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 23%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name</b></span></td>
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    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 24%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Background</b></span></td>
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    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 23%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Ownership
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    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 24%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Principal
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Ohmyhome
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
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    A BVI company</span></p>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Ohmyhome
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Ohmyhome
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    A Singapore company</span></p>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Ohmyhome
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
    A Singapore company</span></p>
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    Incorporated on March 5, 2020</span></p>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Ohmyhome
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
    A Singapore company</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
    Incorporated on March 5, 2020</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pid_dp_uPure_c20231231__srt--OwnershipAxis__custom--OhmyHomeInsurancePteLtdMember_zwVImuj7TQIg" title="Noncontrolling interest ownership percentage by parent"><ix:nonFraction name="us-gaap:MinorityInterestOwnershipPercentageByParent" contextRef="AsOf2023-12-31_custom_OhmyHomeInsurancePteLtdMember" id="Fact000949" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">100</ix:nonFraction></span>%
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--MinorityInterestDescription_c20230101__20231231__srt--OwnershipAxis__custom--OhmyHomeInsurancePteLtdMember_zVskz357hRsb" title="Noncontrolling interest description"><ix:nonNumeric contextRef="From2023-01-012023-12-31_custom_OhmyHomeInsurancePteLtdMember" id="Fact000951" name="us-gaap:MinorityInterestDescription">Dormant</ix:nonNumeric></span></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cora.Pro
    Pte. Ltd.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
    A Singapore company</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
    Incorporated on May 31, 2020</span></p>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pid_dp_uPure_c20231231__srt--OwnershipAxis__custom--CoraProPteLtdMember_zQG6qdYkELo7" title="Noncontrolling interest ownership percentage by parent"><ix:nonFraction name="us-gaap:MinorityInterestOwnershipPercentageByParent" contextRef="AsOf2023-12-31_custom_CoraProPteLtdMember" id="Fact000953" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">100</ix:nonFraction></span>%
    owned by Ohmyhome (S) </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>DreamR
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(formerly
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
    A Singapore company</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pid_dp_uPure_c20231231__srt--OwnershipAxis__custom--DreamRProjectPteLtdMember_zfuPxGyiWsi7" title="Noncontrolling interest ownership percentage by parent"><ix:nonFraction name="us-gaap:MinorityInterestOwnershipPercentageByParent" contextRef="AsOf2023-12-31_custom_DreamRProjectPteLtdMember" id="Fact000957" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">100</ix:nonFraction></span>%
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--MinorityInterestDescription_c20230101__20231231__srt--OwnershipAxis__custom--DreamRProjectPteLtdMember_z30Ve2CKAxHg" title="Noncontrolling interest description"><ix:nonNumeric contextRef="From2023-01-012023-12-31_custom_DreamRProjectPteLtdMember" id="Fact000959" name="us-gaap:MinorityInterestDescription">Principally
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Ohmyhome
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(&#8220;Ohmyhome
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
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    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pid_dp_uPure_c20231231__srt--OwnershipAxis__custom--OhMyHomeSduBhdOhMyHomeMMember_zs5k33YBgXL" title="Noncontrolling interest ownership percentage by parent"><ix:nonFraction name="us-gaap:MinorityInterestOwnershipPercentageByParent" contextRef="AsOf2023-12-31_custom_OhMyHomeSduBhdOhMyHomeMMember" id="Fact000961" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">49</ix:nonFraction></span>%
    owned by Ohmyhome (S) </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    engaged in the provision of a one-stop-shop property platform for its customers in Malaysia</ix:nonNumeric></span> </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Ohmyhome
    Realtors Sdn. Bhd.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
    A Malaysia company</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
    Incorporated on January 17, 2019</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pid_dp_uPure_c20231231__srt--OwnershipAxis__custom--OhMyRealtorsSdnBhdMember_fKg_____ze4LBIYTmQ0j" title="Noncontrolling interest ownership percentage by parent"><ix:nonFraction name="us-gaap:MinorityInterestOwnershipPercentageByParent" contextRef="AsOf2023-12-31_custom_OhMyRealtorsSdnBhdMember" id="Fact000965" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">49</ix:nonFraction></span>%
    owned by Ohmyhome (M)* </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eus-gaap--MinorityInterestDescription_c20230101__20231231__srt--OwnershipAxis__custom--OhMyRealtorsSdnBhdMember_zjLYdwyTo2Ai" title="Noncontrolling interest description"><ix:nonNumeric contextRef="From2023-01-012023-12-31_custom_OhMyRealtorsSdnBhdMember" id="Fact000967" name="us-gaap:MinorityInterestDescription">Principally
    engaged in the provision of brokerage service for its customers</ix:nonNumeric></span></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F02_zBiA4kHvqmY6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zudVfouB3s9j" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:footnote id="Footnote000968" xml:lang="en-US">Where
    less than 50% of the equity of an investee is held, the Company (through its subsidiaries) holds significantly more voting rights
    than any other vote holder or organized company of vote holders. An assessment has been made, taking into account all the factors
    relevant to the relationship with the investee, to ascertain control has been established and the investee should be consolidated
    as a subsidiary of the Company.</ix:footnote></span></td></tr>
  </table>
</ix:nonNumeric><p id="xdx_8A5_z2zX17Y8psJ1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 124; Value: 1 -->
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    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000970" name="us-gaap:SubstantialDoubtAboutGoingConcernTextBlock"><p id="xdx_80F_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zHjZP9lzvIO" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
2 &#8211; <span id="xdx_827_zEwl1sxq9F81">Liquidity</span> </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
assessing the Company&#8217;s liquidity, the Company monitors and evaluates its cash and cash equivalent and its operating and capital
expenditure commitments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations.
Cash flow from operations and capital contributions and loans from shareholders have been utilized to finance the working capital requirements
of the Company. As of December 31, 2023, the Company had negative cash flow from operating activities of S$<span id="xdx_905_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_di_uSGD_c20230101__20231231_zxnswLNXLCP8" title="Net cash provided by used in operating activities"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2023-01-01to2023-12-31" id="Fact000972" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">4,854,939</ix:nonFraction></span> (US$<span id="xdx_903_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iN_di_uUSD_c20230101__20231231_zNf7P3JVJDX8" title="Net cash provided by used in operating activities"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2023-01-01to2023-12-31" id="Fact000974" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,679,937</ix:nonFraction></span>).
The Company&#8217;s working capital deficit was $<span id="xdx_90C_ecustom--WorkingCapital_iN_di_uSGD_c20230101__20231231_zrVeKugVJZjb" title="Working capital deficit"><ix:nonFraction name="OMH:WorkingCapital" contextRef="From2023-01-01to2023-12-31" id="Fact000976" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">1,728,148</ix:nonFraction></span> (US$<span id="xdx_905_ecustom--WorkingCapital_iN_di_uUSD_c20230101__20231231_zBS1dQWuAf9i" title="Working capital deficit"><ix:nonFraction name="OMH:WorkingCapital" contextRef="From2023-01-01to2023-12-31" id="Fact000978" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,309,898</ix:nonFraction></span>) as of December 31, 2023. And the Company had S$<span id="xdx_901_eus-gaap--CashEquivalentsAtCarryingValue_iI_c20231231_zNNbCl6K7vk4" title="Cash and cash equivalents"><ix:nonFraction name="us-gaap:CashEquivalentsAtCarryingValue" contextRef="AsOf2023-12-31" id="Fact000980" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">191,807</ix:nonFraction></span> (US$<span id="xdx_907_eus-gaap--CashEquivalentsAtCarryingValue_iI_uUSD_c20231231_z6qxWlCPILP7" title="Cash and cash equivalents"><ix:nonFraction name="us-gaap:CashEquivalentsAtCarryingValue" contextRef="AsOf2023-12-31" id="Fact000982" format="ixt:numdotdecimal" decimals="0" unitRef="USD">145,386</ix:nonFraction></span></span>)
in cash and cash equivalents, which is unrestricted as to withdrawal and use as of December 31, 2023.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 16, 2024, the Company completed its follow-on public offering. In this offering, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240216__20240216__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zPWDMqnzbAA7"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2024-02-162024-02-16_us-gaap_IPOMember_us-gaap_SubsequentEventMember" id="Fact000983" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,555,555</ix:nonFraction> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ordinary
Shares at a price of US$<span id="xdx_903_eus-gaap--SharePrice_iI_pid_c20240216__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zBQ0OuZsRz44"><ix:nonFraction name="us-gaap:SharePrice" contextRef="AsOf2024-02-16_us-gaap_IPOMember_us-gaap_SubsequentEventMember" id="Fact000984" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.35</ix:nonFraction> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">per
share. The Company received gross proceeds in the amount of US$<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20240216__20240216__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zqxL4EuFN4Sg"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2024-02-162024-02-16_us-gaap_IPOMember_us-gaap_SubsequentEventMember" id="Fact000985" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="SGD">4.8</ix:nonFraction> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">million
before deducting any underwriting discounts or expenses. Ohmyhome Pte. Ltd., a wholly owned subsidiary of the Company, has received
and signed a Letter of Offer for a working capital loan of S$432,000 (US$327,397) by an established private lender on February 2, 2024, with a loan term of <span id="xdx_903_eus-gaap--LongTermDebtTerm_iI_dtY_c20240202__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zpzHSSAv6ht7" title="Loan term"><ix:nonNumeric contextRef="AsOf2024-02-02_us-gaap_SubsequentEventMember" format="ixt-sec:duryear" id="Fact000987" name="us-gaap:LongTermDebtTerm">5</ix:nonNumeric> </span>years
at an interest rate of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240202__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zO2ahGncIObc" title="Interest rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2024-02-02_us-gaap_SubsequentEventMember" id="Fact000989" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">7.50</ix:nonFraction></span>% <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">per
annum.</span> In view of these circumstances, the management of the Company has given consideration to the future liquidity and
performance of the Company and its available sources of finance in assessing whether the Company will have sufficient financial
resources to continue as a going concern.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
sustain its ability to support the Company&#8217;s operating activities, the Company considered supplementing its sources of funding
through the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: top; text-align: left">
  <td style="width: 0.25in">&#9679;</td>
  <td style="text-align: justify">cash and cash equivalents generated from operations;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#9679;</td>
  <td style="text-align: justify">other available sources of financing from Singapore and Malaysia banks and other financial institutions;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#9679;</td>
  <td style="text-align: justify">financial support from the Company&#8217;s related parties and shareholders;</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#9679;</td>
  <td style="text-align: justify">issuance of additional convertible notes; and</td></tr>
<tr style="vertical-align: top; text-align: left">
  <td>&#9679;</td>
  <td style="text-align: justify">obtaining funds through a future public offering.</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management
has commenced a strategy to raise debt and equity. However, there can be no certainty that these additional financings will be available
on acceptable terms or at all. If management is unable to execute this plan, there would likely be a material adverse effect on the Company&#8217;s
business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on the above considerations, management believes that the Company has sufficient funds to meet its operating and capital expenditure
needs and obligations in the next 12 months. However, there is no assurance that the Company will be successful in implementing the foregoing
plans or additional financing will be available to the Company on commercially reasonable terms. There are a number of factors that could
potentially arise that could undermine the Company&#8217;s plans such as (i) client&#8217;s business and areas of operations in Singapore
and Malaysia, (ii) changes in the demand for the Company&#8217;s services, (iii) government policies, and (iv) economic conditions in
Singapore, Malaysia and worldwide. The Company&#8217;s inability to secure needed financing when required may require material changes
to the Company&#8217;s business plan and could have a material impact on the Company&#8217;s financial conditions and result of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 125; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000991" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p id="xdx_80C_eus-gaap--SignificantAccountingPoliciesTextBlock_zzjytrF8ZAE8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
3 &#8211; <span id="xdx_82C_zF2od3HBwfZg">Summary of significant accounting policies</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000993" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock"><p id="xdx_847_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zCfHkjSnRMol" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_863_zelZTTOGaVol">Basis
of presentation</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying financial statement have been prepared in accordance with accounting principles generally
accepted in the United States of America (&#8220;U.S. GAAP&#8221;) and applicable rules and regulations of the Securities and Exchange
Commission (&#8220;SEC&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact000995" name="us-gaap:ConsolidationPolicyTextBlock"><p id="xdx_844_eus-gaap--ConsolidationPolicyTextBlock_zoZj1TIc1wTc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_868_zykzhlNjNGWf">Principles
of consolidation</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements include the financial statements of the Company and its subsidiaries. All transactions
and balances among the Company and its subsidiaries have been eliminated upon consolidation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsidiaries
are those entities in which the Company, directly or indirectly, controls more than one half of the voting power; or has the power to
govern the financial and operating policies, to appoint or remove the majority of the members of the board of Directors, or to cast a
majority of votes at the meeting of Directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-controlling
interest represents the portion of the net assets of a subsidiary attributable to interests that are not owned by the Company. The non-controlling
interest is presented in the consolidated balance sheets, separately from equity attributable to the shareholders
of the Company. Non-controlling interest&#8217;s operating result is presented on the face of the consolidated
statements of income and comprehensive loss as an allocation of the total loss for the year between non-controlling shareholders and
the shareholders of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities at the balance sheet date and revenues and expenses during the
reporting periods. Significant accounting estimates reflected in the Company&#8217;s financial statements
include, but not limited to, estimates for useful lives of intangible assets, impairment of long-lived assets, deferred
taxes and uncertain tax position, and allowance for expected credit loss and revenue recognition. Changes in facts and circumstances may
result in revised estimates. Actual results could differ from those estimates, and as such, differences may be material to the financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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main operations of the Company are in Singapore. Accordingly, the Company&#8217;s business, financial condition, and results of operations
may be influenced by political, economic, and legal environments in Singapore, as well as by the general state of the economy in Singapore.
The Company&#8217;s results may be adversely affected by changes in the political, regulatory and social conditions in Singapore. The
Company believes that it is following existing laws and regulations including its organization and structure disclosed in Note 1, such
experience may not be indicative of future results.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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extreme weather conditions, health epidemics and other catastrophic incidents, which could significantly disrupt the Company&#8217;s
operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 126; Value: 1 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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accompanying financial statements are presented in the Singapore Dollars (&#8220;SGD&#8221; or &#8220;S$&#8221;),
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is United States Dollars (&#8220;USD&#8221; or &#8220;US$&#8221;), its other subsidiaries which are incorporated in Singapore and Malaysia
are SGD and Malaysia ringgit (&#8220;RM&#8221;), respectively, which are their respective local currencies based on the criteria of ASC
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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the consolidated financial statements, the financial information of the Company and other entities located outside
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amounts are translated at historical exchange rates, and revenues, expenses, gains and losses are translated using the average rate for
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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    <td>&#160;</td>
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    <td>&#160;</td>
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    <td>&#160;</td>
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</ix:nonNumeric><p id="xdx_8A7_zgfZ1T1ZDJP5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Translations
of balances in the consolidated balance sheets, consolidated statements of income, consolidated statements of changes in shareholders&#8217; equity and consolidated statements of cash flows from SGD
into USD as of December 31, 2023 are solely for the convenience of the readers and are calculated at the rate of SGD<span id="xdx_901_ecustom--ConvenienceTranslationRate_uSGDPShares_c20230101__20231231_zdmijghrGQjf" title="Convenience translation rate"><ix:nonFraction name="OMH:ConvenienceTranslationRate" contextRef="From2023-01-01to2023-12-31" id="Fact001055" format="ixt:numdotdecimal" decimals="INF" unitRef="SGDPShares">1.00</ix:nonFraction></span> = USD<span id="xdx_902_ecustom--ConvenienceTranslationRate_uUSDPShares_c20230101__20231231_zNyjX4zJFYs4" title="Convenience translation rate"><ix:nonFraction name="OMH:ConvenienceTranslationRate" contextRef="From2023-01-01to2023-12-31" id="Fact001057" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.7580</ix:nonFraction></span>,
representing the exchange rate set forth in the H.10 statistical release of the Federal Reserve Board on December 29, 2023. No representation
is made that the SGD amounts could have been, or could be, converted, realized or settled into USD at such rate, or at any other rate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001059" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock"><p id="xdx_844_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zJdE3jguTSNb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_863_zxJK2lBJwkP4">Cash
and cash equivalents</span> </span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash
and cash equivalents primarily consist of bank deposits with original maturities of three months or less, which are unrestricted as to
withdrawal and use. Cash and cash equivalents also consist of funds earned from the Company&#8217;s operating revenues which were held
at third party platform fund accounts which are unrestricted as to immediate use or withdrawal. The Company maintains most of its bank
accounts in Singapore and Malaysia.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001061" name="us-gaap:TradeAndOtherAccountsReceivablePolicy"><p id="xdx_841_eus-gaap--TradeAndOtherAccountsReceivablePolicy_zJ6fQuCyNmW1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_860_zMABQBs3WKK1">Accounts
receivable and allowance for expected credit losses </span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
receivable include trade accounts due from customers. Accounts are considered overdue after 90 days. 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&#8217;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, 2021, 2022 and 2023, the Company made S$<span id="xdx_90D_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_uSGD_c20211231_z6xfVvsoFo3i" title="Allowance for doubtful accounts for accounts receivable"><ix:nonFraction name="us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent" contextRef="AsOf2021-12-31" id="Fact001063" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">23,210</ix:nonFraction></span>,
S$<span id="xdx_90A_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_uSGD_c20221231_zLMbXcrceRG2" title="Allowance for doubtful accounts for accounts receivable"><ix:nonFraction name="us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent" contextRef="AsOf2022-12-31" id="Fact001065" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">9,102</ix:nonFraction></span>
and S$<span id="xdx_907_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_uSGD_c20231231_zbHshajoRW96" title="Allowance for doubtful accounts for accounts receivable"><ix:nonFraction name="us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent" contextRef="AsOf2023-12-31" id="Fact001067" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">9,802</ix:nonFraction></span>
(US$<span id="xdx_90C_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_uUSD_c20231231_zCKeXydPE8Ci" title="Allowance for doubtful accounts for accounts receivable"><ix:nonFraction name="us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent" contextRef="AsOf2023-12-31" id="Fact001069" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,430</ix:nonFraction></span>)
allowance for expected credit losses for accounts receivable, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001071" name="OMH:PrepaymentsPolicyTextBlock"><p id="xdx_845_ecustom--PrepaymentsPolicyTextBlock_z1TDamxAnek1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_868_zQ4T3gq3C7bh">Prepayments</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prepayments
are mainly payments made to vendors or services providers for future services that have not been provided and prepaid rent. These
amounts are refundable and bear no interest. Management reviews its prepayments on a regular basis to determine if the allowance is
adequate and adjusts the allowance when necessary. As of December 31, 2021, 2022 and December 31, 2023, no allowance was deemed
necessary.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 127; Value: 1 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001073" name="us-gaap:DeferredChargesPolicyTextBlock"><p id="xdx_842_eus-gaap--DeferredChargesPolicyTextBlock_zWGE8dM7lSX2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_867_zd9Gr7mfqRSg">Deferred
IPO costs</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to ASC 340-10-S99-1, IPO costs directly attributable to an offering of equity securities are deferred and would be charged against the
gross proceeds of the offering as a reduction of additional paid-in capital. These costs include legal fees related to the registration
drafting and counsel, consulting fees related to the registration preparation, the SEC filing and print related costs. As of December
31, 2022, the accumulated deferred IPO cost was S$<span id="xdx_90F_eus-gaap--DeferredCostsCurrentAndNoncurrent_iI_uSGD_c20221231_zoYwCAgxwc1i" title="Deferred IPO cost"><ix:nonFraction name="us-gaap:DeferredCostsCurrentAndNoncurrent" contextRef="AsOf2022-12-31" id="Fact001075" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">676,321</ix:nonFraction></span> (US$<span id="xdx_908_eus-gaap--DeferredCostsCurrentAndNoncurrent_iI_uUSD_c20221231_z9TdnHjjKN7g" title="Legal fees"><ix:nonFraction name="us-gaap:DeferredCostsCurrentAndNoncurrent" contextRef="AsOf2022-12-31" id="Fact001077" format="ixt:numdotdecimal" decimals="0" unitRef="USD">504,567</ix:nonFraction></span>). As of March 21, 2023 the Group successfully listed in the US
Nasdaq. Hence, these deferred IPO costs had charged against the gross proceeds of the offering as a reduction of additional paid-in capital.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has subsequently completed a follow-on public offering of <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240216__20240216__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zAZpFfV2u7il" title="Shares issued"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2024-02-162024-02-16_us-gaap_IPOMember_us-gaap_SubsequentEventMember" id="Fact001079" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,555,555</ix:nonFraction></span> ordinary shares on February 16, 2024. As of December 31,
2023, the accumulated deferred costs related to the follow-on public offering was S$<span id="xdx_90D_eus-gaap--DeferredCosts_iI_uSGD_c20231231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zZH1ZWzTfkdc" title="Public offering deferred costs"><ix:nonFraction name="us-gaap:DeferredCosts" contextRef="AsOf2023-12-31_us-gaap_IPOMember" id="Fact001081" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">114,794</ix:nonFraction></span> (US$<span id="xdx_902_eus-gaap--DeferredCosts_iI_uUSD_c20231231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember_zdngPeyWTRfh" title="Public offering deferred costs"><ix:nonFraction name="us-gaap:DeferredCosts" contextRef="AsOf2023-12-31_us-gaap_IPOMember" id="Fact001083" format="ixt:numdotdecimal" decimals="0" unitRef="USD">87,012</ix:nonFraction></span>).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001085" name="us-gaap:DepositContractsPolicy"><p id="xdx_84B_eus-gaap--DepositContractsPolicy_zfvuF2E6h0pb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86B_zPbM0Va3yjM1">Deposits</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deposits
are mainly for rent, utilities and money deposited with certain vendors. These amounts are refundable and bear no interest. The short-term
deposits usually have a one-year term and are refundable upon contract termination. The long-term deposits are refunded from suppliers
when terms and conditions set forth in the agreements have been satisfied.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001087" name="OMH:OtherCurrentAssetsNetPolicyTextBlock"><p id="xdx_848_ecustom--OtherCurrentAssetsNetPolicyTextBlock_zQ1vtpaDxUr5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_864_zOdZcxHKYXld">Other
current assets, net</span> </span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
current assets, net, primarily consists of other receivables from third parties. These other receivables are unsecured and are reviewed
periodically to determine whether their carrying value has become impaired.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001089" name="us-gaap:PropertyPlantAndEquipmentPolicyTextBlock"><p id="xdx_84B_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zBFL6ZG2xkbl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86C_zwuip1FVi3sj">Property
and equipment, net</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property
and equipment are stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated
useful lives of the assets. The estimated useful lives are as follows:</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001091" name="OMH:ScheduleOfEstimatedUsefulLivesTableTextBlock"><p id="xdx_89D_ecustom--ScheduleOfEstimatedUsefulLivesTableTextBlock_zCElm7EYOg02" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span><span id="xdx_8BB_zT9jZ6trqEba" style="display: none">Schedule
of    estimated useful lives</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected
    useful lives</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leasehold
    improvements</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration_iI_dxL_c20231231_z9FOuKON9k17" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2023%23LeaseholdImprovementsMember"><span style="-sec-ix-hidden: xdx2ixbrl1092">lesser
    of lease term or expected useful life</span></span></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office
    furniture and fittings</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFurnitureAndFittingsMember__srt--RangeAxis__srt--MinimumMember_ztezsM7Z1oca" title="Office furniture and fittings Expected useful lives"><ix:nonNumeric contextRef="AsOf2023-12-31_custom_OfficeFurnitureAndFittingsMember_srt_MinimumMember" format="ixt-sec:duryear" id="Fact001094" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">3</ix:nonNumeric></span>-<span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFurnitureAndFittingsMember__srt--RangeAxis__srt--MaximumMember_zCHyBvo3bBD8" title="Office furniture and fittings Expected useful lives"><ix:nonNumeric contextRef="AsOf2023-12-31_custom_OfficeFurnitureAndFittingsMember_srt_MaximumMember" format="ixt-sec:duryear" id="Fact001096" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">5</ix:nonNumeric></span>
    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office
    equipment</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MinimumMember_zZuxJNvZdi1d" title="Office equipment Expected useful lives"><ix:nonNumeric contextRef="AsOf2023-12-31_us-gaap_OfficeEquipmentMember_srt_MinimumMember" format="ixt-sec:duryear" id="Fact001098" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">3</ix:nonNumeric></span>-<span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember__srt--RangeAxis__srt--MaximumMember_zMgQHqCEmNd4" title="Office equipment Expected useful lives"><ix:nonNumeric contextRef="AsOf2023-12-31_us-gaap_OfficeEquipmentMember_srt_MaximumMember" format="ixt-sec:duryear" id="Fact001100" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">5</ix:nonNumeric></span>
    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="margin: 0">Computers</p></td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="margin: 0"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zMVLYFvOiUM3" title="Office equipment Expected useful lives"><ix:nonNumeric contextRef="AsOf2023-12-31_us-gaap_ComputerEquipmentMember" format="ixt-sec:duryear" id="Fact001102" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">3</ix:nonNumeric></span> years</p></td></tr>
  </table>
</ix:nonNumeric><p id="xdx_8A7_z4MnEX86BqWh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 statements of operations and comprehensive loss. 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.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001104" name="us-gaap:BusinessCombinationsPolicy"><p id="xdx_848_eus-gaap--BusinessCombinationsPolicy_z82fnl6ZOv7a" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="background-color: white"><span style="text-decoration: underline"><span id="xdx_863_zR3nGlSvKVEj">Business combination</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The purchase
price of an acquired company is allocated between tangible and intangible assets acquired and liabilities assumed from the acquired business
based on their estimated fair values, with the residual of the purchase price recorded as goodwill. Transaction costs associated with
business combinations are expensed as incurred and are included in general and administrative expenses in the Company&#8217;s consolidated
statements of operations. The results of operations of the acquired business are included in the Company&#8217;s operating results from
the date of acquisition.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001106" name="us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy"><p id="xdx_848_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_zBQww9AjtZ4l" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_869_zq2NTCXcJrd3">Goodwill</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Goodwill represents the excess
of the purchase price over the amounts assigned to the fair value of the assets acquired and the liabilities assumed of an acquired business.
In accordance with ASC Topic 350, Goodwill and Other Intangible Assets (&#8220;ASC 350&#8221;), recorded goodwill amounts are not amortized,
but rather are tested for impairment annually or more frequently if there are indicators of impairment present.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">In accordance with ASC 350,
the Company assigned and assessed goodwill for impairment at the reporting unit level. A reporting unit is an operating segment or one
level below the operating segment. As of December 31, 2023, the Company as a whole is the reporting unit of goodwill.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Pursuant to ASC 350, the
Company has an option to assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting
unit is less than its carrying amount. In the qualitative assessment, the Group considers primary factors such as industry and market
considerations, overall financial performance of the reporting unit, and other specific information related to the operations. If the
Group decides, as a result of its qualitative assessment, that it is more likely than not that the fair value of a reporting unit is less
than its carrying amount, the quantitative impairment test is mandatory. Otherwise, no further testing is required. The quantitative impairment
test consists of a comparison of the fair value based on discounted cash flow of each reporting unit with its carrying amount, including
goodwill. If the carrying amount of a reporting unit exceeds its fair value, an impairment loss equal to the difference will be recorded.
The impairment charge would be recorded in the consolidated statements of income and comprehensive income.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="margin: 0; text-align: justify; font-size: 10pt; line-height: 115%"><span style="font-family: Times New Roman, Times, Serif">Application of the goodwill
impairment test requires judgment, including the determination of the fair value of each reporting unit. Estimating fair value is performed
by utilizing various valuation techniques, with a primary technique being a discounted cash flow which requires significant judgments,
including estimation of future cash flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for the
Company</span><span style="font-family: Aptos,sans-serif">&#8217;</span><span style="font-family: Times New Roman, Times, Serif">s business,
estimation of the useful life over which cash flows will occur, and determination of the Company</span><span style="font-family: Aptos,sans-serif">&#8217;</span><span style="font-family: Times New Roman, Times, Serif">s
weighted average cost of capital.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001108" name="us-gaap:IntangibleAssetsFiniteLivedPolicy"><p id="xdx_844_eus-gaap--IntangibleAssetsFiniteLivedPolicy_zjCPIWCZprAl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><span style="text-decoration: underline">Intangible
Assets</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Intangible assets consist of software and capitalized research and development
and customer relationship acquired from a business combination. Intangible assets with finite lives are carried at cost less accumulated
amortization and impairment loss, if any. Intangible assets with finite lives are amortized using the straight-line method over the estimated
useful lives.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001110" name="us-gaap:InternalUseSoftwarePolicy"><p id="xdx_844_eus-gaap--InternalUseSoftwarePolicy_zTKHbbMBDLT5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span id="xdx_867_zMsaZXrioJbi"><span style="text-decoration: underline">Capitalized
Software and research and development</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">The Company capitalizes
certain eligible software development costs incurred in connection with its internal use software in accordance with ASC 350-40, Internal-use
Software and ASC 985, Software. These capitalized costs also relate to the Company&#8217;s development of a proprietary software, HomerAI
as well as a few ongoing development technology software. Capitalized software costs are amortized over the estimated useful life of <span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareAndSoftwareDevelopmentCostsMember_zHGRMD2rJdlj" title="Estimated useful life"><ix:nonNumeric contextRef="AsOf2023-12-31_us-gaap_SoftwareAndSoftwareDevelopmentCostsMember" format="ixt-sec:duryear" id="Fact001112" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">5</ix:nonNumeric></span>
years. Capitalization begins once the application development stage begins, management has authorized and committed to funding the project,
it is probable the project will be completed, and the software will be used to perform the function intended. Internal and external costs,
if direct and incremental, are capitalized until the software is substantially complete and ready for its intended use. The Company expenses
all costs incurred that relate to planning and post-implementation phases of development. Intangible assets are assessed for impairment
when events or circumstances indicate the existence of a possible impairment, and none were identified in the year ended December 31,
2023.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">During the year ended
December 31, 2023, the Company capitalized S$<span id="xdx_90F_eus-gaap--CapitalizedComputerSoftwareNet_iI_pn5n6_uSGD_c20231231_zz0VBFtnjCWe" title="Capitalized computer software cost"><ix:nonFraction name="us-gaap:CapitalizedComputerSoftwareNet" contextRef="AsOf2023-12-31" id="Fact001114" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="SGD">0.9</ix:nonFraction></span>
million (US$<span id="xdx_901_eus-gaap--CapitalizedComputerSoftwareNet_iI_pn5n6_uUSD_c20231231_zQES2j6ZO1td" title="Capitalized computer software cost"><ix:nonFraction name="us-gaap:CapitalizedComputerSoftwareNet" contextRef="AsOf2023-12-31" id="Fact001116" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="USD">0.7</ix:nonFraction></span> million), under ASC 350 included in intangible assets.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">&#160;</p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001118" name="OMH:PropertyPlantAndEquipmentEstimatedUsefulLifeTableTextBlock"><p id="xdx_894_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLifeTableTextBlock_z80P3iIdfQVl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">Intangible assets that have determinable lives continue to be amortized over their estimated useful lives as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span id="xdx_8B9_zljK15ULKT72" style="display: none">Schedule of estimated
useful life</span></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Aptos; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Software and research and development</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center; width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareAndSoftwareDevelopmentCostsMember_z3twJfCGTG85" title="Estimated useful life"><ix:nonNumeric contextRef="AsOf2023-12-31_us-gaap_SoftwareAndSoftwareDevelopmentCostsMember" format="ixt-sec:duryear" id="Fact001120" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">5</ix:nonNumeric></span> years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Customer relationships</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--CustomerRelationshipsMember_zP95zzhs7cs3" title="Estimated useful life"><ix:nonNumeric contextRef="AsOf2023-12-31_us-gaap_CustomerRelationshipsMember" format="ixt-sec:duryear" id="Fact001122" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">5</ix:nonNumeric></span> years</span></p></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AA_zapMPR1O8xgd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001124" name="us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock"><p id="xdx_844_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zEuElmX8WXwc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_869_zdojRbrKUPC">Impairment
for long-lived assets other than goodwill</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><span style="background-color: white">Long-lived
assets are evaluated for impairment whenever events or changes in circumstances (such as a significant adverse change to market
conditions that will impact the future use of the assets) indicate that the carrying value of an asset may not be fully recoverable
or that the useful life is shorter than it was originally estimated. When these events occur, the Company, its wholly-owned
subsidiaries evaluate the impairment for the long-lived assets by comparing the carrying value of the assets to an estimate of
future undiscounted cash flows expected to be generated from the use of the assets and their eventual disposition. If the sum of the
expected future undiscounted cash flows is less than the carrying value of the assets, an impairment loss is recognized based on the
excess of the carrying value of the assets over the fair value of the assets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><span style="background-color: white">For
the years ended December 31, 2023, the Company, its wholly-owned subsidiaries, Ohmyhome BVI and Ohmyhome BVI&#8217;s subsidiaries did
not accrue impairment charge against intangible assets, including the customer relationship and software and technology.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><span style="background-color: white">The
customer relationship arose from acquisition of Ohmyhome Property Management Pte. Ltd. by the Ohmyhome BVI in 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><span style="background-color: white">For
the year ended December 31, 2021, 2022 and 2023, the Company did not accrue impairment charge against software and technology.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001126" name="us-gaap:FairValueMeasurementPolicyPolicyTextBlock"><p id="xdx_843_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zVF7ltQKpqoi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86C_zQVibIa29Ojb">Fair
value measurement</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accounting standard regarding fair value of financial instruments and related fair value measurements defines financial instruments and
requires disclosure of the fair value of financial instruments held by the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accounting standards define fair value, establish a three-level valuation hierarchy for disclosures of fair value measurement and enhance
disclosure requirements for fair value measures. The three levels are defined as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
    1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 128; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></td></tr></table></div>
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    <!-- Field: /Page --></ix:exclude>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
    2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that
    are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial
instruments included in current assets and current liabilities are reported in the consolidated balance sheets at face value or cost,
which approximate fair value because of the short period of time between the origination of such instruments and their expected realization
and their current market rates of interest.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

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compensation</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On December 19, 2023, the Board of Directors adopted the 2023 Equity Incentive Plan (the &#8220;2023 Incentive Plan&#8221;). Stock-based awards
are measured at the grant date based on the fair value of the award and are recognized as expense, net of actual forfeitures, on a straight-line
basis over the requisite service period, which is generally the vesting period of the respective award. The Company estimates the fair
value of stock options using the Black-Scholes option pricing model. The determination of the grant date fair value of stock awards issued
is affected by a number of variables, including the fair value of the Company&#8217;s common stock, the expected common stock price volatility
over the expected life of the awards, the expected term of the stock option, risk-free interest rates, the illiquidity of the option
given its non-transferability, and the expected dividend yield of the Company&#8217;s common stock. The Company derives its volatility
from the average historical stock volatilities of the Company over a period equivalent to the expected term of the
awards. The risk-free interest rate is based on the United States Treasury yield curve in effect at the time of
grant. The expected dividend yield is 0.0% as the Company has not paid and does not currently anticipate paying dividends on its common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Stock-based
compensation expense is classified in the accompanying consolidated statement of operations.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001130" name="us-gaap:RevenueFromContractWithCustomerPolicyTextBlock"><p id="xdx_84C_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zXKsdTiJnkf4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_860_zpkGOO9T1DSl">Revenue
recognition</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
January 1, 2020, the Company adopted ASC Topic 606, Revenue from Contracts with Customers, which replaced ASC Topic 605, using the modified
retrospective method of adoption. Results for reporting periods beginning after January 1, 2020 are presented under ASC Topic 606 while
prior period amounts are not adjusted and continue to be presented under the Company&#8217;s historic accounting under ASC Topic 605.
The Company&#8217;s accounting for revenue remains substantially unchanged. There were no cumulative effect adjustments for service contracts
in place prior to January 1, 2020. The effect from the adoption of ASC Topic 606 was not material to the Company&#8217;s consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
five-step model defined by ASC Topic 606 requires the Company to:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
identify its contracts with customers;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)
identify its performance obligations under those contracts;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)
determine the transaction prices of those contracts;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)
allocate the transaction prices to its performance obligations in those contracts; and</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)
recognize revenue when each performance obligation under those contracts is satisfied. Revenue is recognized when promised services are
transferred to the client in an amount that reflects the consideration expected in exchange for those services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company enters into service agreements with its customers that outline the rights, responsibilities, and obligations of each party. The
agreements also identify the scope of services, service fees, and payment terms. Agreements are acknowledged and signed by both parties.
All the contracts have commercial substance, and it is probable that the Company will collect considerations from its customers for service
component.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has utilized the allowable practical expedient in the accounting guidance and elected not to capitalize costs related to obtaining
contracts with customers with durations of less than one year. We do not have significant remaining performance obligations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company derives its revenues from three sources: (1) revenue from brokerage services, (2) revenue from emerging and other related services,
and (3) revenue from estate management services and other related services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Brokerage
    services</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company earns brokerage services revenue from provision of brokerage and documentation services for buying, selling, and leasing and
renting properties. The Company recognizes commission-based brokerage revenue upon closing of a brokerage transaction and concurrently
issues invoice. The transaction price is generally calculated by taking the agreed upon commission rate and applying that to the home&#8217;s
selling price. Brokerage revenue primarily contains a single performance obligation that is satisfied upon the closing of a transaction,
at which point the entire transaction price is earned. We are not entitled to any commission until the performance obligation is satisfied
and are not owed any commission for unsuccessful transactions, even if services have been provided. The Company is considered to be the
principal agent as it has the right to determine the service price and to define the service performance obligations, it has control
over services provided and it is fully responsible for fulfilling the agency services pursuant to the housing agency service contracts
it signed with the housing customers. Accordingly, the Company accounts for the commissions from these agency service contracts on a
gross basis, with any commissions paid to other brokerage firms recorded as a cost of revenue. Typical payment terms set forth in the
invoice is within 30 days.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 129; Value: 1 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging
    and other related services</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company generates revenues from emerging and other services such as financial services and home renovation and furnishing services. Service
fees for emerging and other services are generally recognized as revenues when services are provided.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estate
    management services and other related services</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
Property Management Pte. Ltd. earns estate management services revenue from Management Corporate Strata Titles (MCSTs) by being appointed
as the Managing Agent for the respective estates to provide routine management, administration and secretarial services, accounting and
finance management, and the operation and maintenance of the estates. Management believes that the estate management services are integrated
services, and it is impractical to assess standalone value to each service; accordingly, the estate management services should be considered
as single performance obligation. In consideration of the services provided by the Company, the MCSTs pay a monthly fee to the Company.
The contract is a fixed contract with a fixed fee over the contractual period. The monthly management fee of individual estate varies
depending on the size of the estates and the scope of the services required. Estate management revenue primarily contains an ongoing
performance obligation that is satisfied upon the end of each calendar month, at which point the monthly fee is earned. The revenue is
recognized over time based on the fixed contract fee over the contractual period. The Company is considered to be the principal as it
has the right to determine the service price and to define the service performance obligations, it has control over services provided
and it is fully responsible for fulfilling the estate management services pursuant to the estate management service contracts it signed
with the MCSTs. Typical payment terms set forth in the invoice are within 30 days. The Company also generates revenues from other related
services such as providing of additional manpower which are usually in ad-hoc basis, certification of documents, disbursements, marketing
initiatives and others that to be completed in a short-term period. Service fees for other services are generally recognized at the point
in time when services are provided. Typical payment terms set forth in the invoice are within 30 days.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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balances</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Timing
of revenue recognition may differ from the timing of invoicing to customers. For certain services, customers are required to pay before
the services are delivered. The Company recognizes a contract asset or a contract liability in the consolidated
balance sheets, depending on the relationship between the Group&#8217;s performance and the customer&#8217;s payment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company classifies its right to consideration in exchange for services transferred to a customer as either a receivable or a
contract asset. A receivable is a right to consideration that is unconditional as compared to a contract asset which is a right to
consideration that is conditional upon factors other than the passage of time. The Company recognizes accounts receivable in its
audited condensed consolidated balance sheets when it performs a service in advance of receiving consideration and if it has the
unconditional right to receive consideration. The Company did not have any capitalized contract cost as of December 31, 2021, 2022
and 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contract
liabilities are recognized if the Company receives consideration in advance of performance, which is mainly in relation to emerging
and other services. The Company expects to recognize a significant majority of this balance as revenue over the next 12 months, and
the remainder thereafter. As of December 31, 2021, 2022 and 2023, the contract liabilities of the Company amounted to S$<span id="xdx_901_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_uSGD_c20211231_zfF5TQnbPr0k" title="Contract liabilities"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityCurrent" contextRef="AsOf2021-12-31" id="Fact001134" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">78,340</ix:nonFraction></span>,
S$<span id="xdx_90D_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_uSGD_c20221231_zODnEmk7gsob" title="Contract liabilities"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityCurrent" contextRef="AsOf2022-12-31" id="Fact001136" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">194,300</ix:nonFraction></span>
and S$<span id="xdx_904_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_uSGD_c20231231_zzU3gfDA9ke1" title="Contract liabilities"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityCurrent" contextRef="AsOf2023-12-31" id="Fact001138" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">103,655</ix:nonFraction></span>
(US$<span id="xdx_90C_eus-gaap--ContractWithCustomerLiabilityCurrent_iI_uUSD_c20231231_zWlSIPOc2z39" title="Contract liabilities"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityCurrent" contextRef="AsOf2023-12-31" id="Fact001140" format="ixt:numdotdecimal" decimals="0" unitRef="USD">78,568</ix:nonFraction></span>),
respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001142" name="us-gaap:CostOfSalesPolicyTextBlock"><p id="xdx_842_eus-gaap--CostOfSalesPolicyTextBlock_z2BGTz6ML5mi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86D_zMy0gTxSomhh">Cost
of revenue</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
of revenue consists primarily of personnel costs (including base pay and benefits), commission fee, property listing fee, referral fee
and subcontracting cost.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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expenditures</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advertising
expenditures are expensed as incurred and such expenses were minimal for the periods presented. Advertising expenditures have been
included as part of selling and marketing expenses. For the year ended December 31, 2021, 2022 and 2023, the advertising expense
amounted to S$<span id="xdx_908_eus-gaap--AdvertisingExpense_uSGD_c20210101__20211231_z7KQ1PR40Ua7" title="Advertising expense"><ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2021-01-012021-12-31" id="Fact001146" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">845,793</ix:nonFraction></span>, S$<span id="xdx_903_eus-gaap--AdvertisingExpense_uSGD_c20220101__20221231_zvVNlmZ2K6e" title="Advertising expense"><ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2022-01-012022-12-31" id="Fact001148" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">1,037,772</ix:nonFraction></span> </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and
S$<span id="xdx_90D_eus-gaap--AdvertisingExpense_uSGD_c20230101__20231231_zn780IaPSFEa" title="Advertising expense"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2023-01-01to2023-12-31" id="Fact001150" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">911,055</ix:nonFraction></span> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(US$<span id="xdx_90C_eus-gaap--AdvertisingExpense_uUSD_c20230101__20231231_zkor5jGlmDll" title="Advertising expense"><ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2023-01-01to2023-12-31" id="Fact001152" format="ixt:numdotdecimal" decimals="0" unitRef="USD">690,559</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">),
respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001154" name="OMH:TechnologyAndDevelopmentPolicyTextBlock"><p id="xdx_841_ecustom--TechnologyAndDevelopmentPolicyTextBlock_zFNElWtMmAIa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_868_zVKA3LLQ57Ac">Technology
and development</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Technology
and development expenses primarily include personnel costs (including base pay, bonuses, and benefits), platform development, and
maintaining and improving our website and mobile application development costs. We <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">capitalize
research and development personnel costs related to the development of our new proprietary software products and features including
HomerAI, MATCH and others, as well as acquired carrying value of the proprietary software from the acquisition of Simply Sakal. As
of December 31, 2023, research and development and software and technology, net amounted to S$ <span id="xdx_90D_eus-gaap--ResearchAndDevelopmentExpense_uSGD_c20230101__20231231_z7k6nbXyNtKg" title="Research and development, net"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2023-01-01to2023-12-31" id="Fact001156" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">1,125,496</ix:nonFraction></span>
(US$<span id="xdx_904_eus-gaap--ResearchAndDevelopmentExpense_uUSD_c20230101__20231231_zg4cgnqNFnZ7" title="Research and development, net"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2023-01-01to2023-12-31" id="Fact001158" format="ixt:numdotdecimal" decimals="0" unitRef="USD">853,101</ix:nonFraction></span>)
and is included in intangible assets. Other costs are expensed off</span> as incurred and record them in technology and development
expenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001160" name="us-gaap:SellingGeneralAndAdministrativeExpensesPolicyTextBlock"><p id="xdx_84D_eus-gaap--SellingGeneralAndAdministrativeExpensesPolicyTextBlock_zFhdjM7bJoVd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_865_zXm0gH4jD705">Selling
and marketing expenses</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Selling
and marketing expenses mainly consist of promotion and marketing expenses, media expenses for online and traditional advertising, as
well as labor costs. For the year ended December 31, 2021, 2022 and 2023, the Company&#8217;s selling and marketing expenses were
S$<span id="xdx_904_eus-gaap--SellingAndMarketingExpense_uSGD_c20210101__20211231_zETMFbYAQWHd" title="Selling and marketing expenses"><ix:nonFraction name="us-gaap:SellingAndMarketingExpense" contextRef="From2021-01-012021-12-31" id="Fact001162" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">1,717,470</ix:nonFraction></span>, S$<span id="xdx_909_eus-gaap--SellingAndMarketingExpense_uSGD_c20220101__20221231_ztVSkzCHxISk" title="Selling and marketing expenses"><ix:nonFraction name="us-gaap:SellingAndMarketingExpense" contextRef="From2022-01-012022-12-31" id="Fact001164" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">1,926,003</ix:nonFraction> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and
S$<span id="xdx_902_eus-gaap--SellingAndMarketingExpense_uSGD_c20230101__20231231_zatdzzDHwkLc" title="Selling and marketing expenses"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:SellingAndMarketingExpense" contextRef="From2023-01-01to2023-12-31" id="Fact001166" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">1,797,033</ix:nonFraction></span> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(US$<span id="xdx_902_eus-gaap--SellingAndMarketingExpense_uUSD_c20230101__20231231_ze1pD84axoac" title="Selling and marketing expenses"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:SellingAndMarketingExpense" contextRef="From2023-01-01to2023-12-31" id="Fact001168" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,362,111</ix:nonFraction></span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">),
respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<ix:exclude><!-- Field: Page; Sequence: 130; Value: 1 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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compensation</span> </span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Singapore
</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Defined
    contribution plan</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company participates in the national pension schemes as defined by the laws of Singapore&#8217;s jurisdictions in which it has operations.
Contributions to defined contribution pension schemes are recognized as an expense in the period in which the related service is performed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employees
    leave entitlement</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employee
entitlements to annual leave are recognized as a liability when they are accrued to the employees. The undiscounted liability for leave
expected to be settled wholly within the reporting period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Malaysia
</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
full-time employees of the Company are entitled to the government mandated defined contribution plan. The Company is required to accrue
and pay for these benefits based on certain percentages of the employees&#8217; respective salaries, subject to certain ceilings, in
accordance with the relevant government regulations, and make cash contributions to the government mandated defined contribution plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001172" name="OMH:GovernmentGrantPolicyTextBlock"><p id="xdx_848_ecustom--GovernmentGrantPolicyTextBlock_zv0YF7HtuYk4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86C_zJYjnlEceOag">Government
Grant</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Government
grants as compensation for expenses already incurred or for the purpose of giving immediate financial support to the Company during the
COVID-19 pandemic. The government evaluates the Company&#8217;s eligibility for the grants on a consistent basis, and then makes the
payment. Therefore, there are no restrictions on the grants.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Government
grants are recognized when received and all the conditions for their receipt have been met and are recorded as part of Other Income.
The grants received were S$<span id="xdx_90D_eus-gaap--GovernmentContractReceivable_iI_uSGD_c20211231_zp1mt8VYinfb" title="Government grant"><ix:nonFraction name="us-gaap:GovernmentContractReceivable" contextRef="AsOf2021-12-31" id="Fact001174" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">492,404</ix:nonFraction></span>, S$<span id="xdx_902_eus-gaap--GovernmentContractReceivable_iI_uSGD_c20221231_zL0IgWYxGFn5" title="Government grant"><ix:nonFraction name="us-gaap:GovernmentContractReceivable" contextRef="AsOf2022-12-31" id="Fact001176" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">248,067</ix:nonFraction></span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and
S$<span id="xdx_907_eus-gaap--GovernmentContractReceivable_iI_uSGD_c20231231_zR0XmBdkeek7" title="Government grant"><ix:nonFraction name="us-gaap:GovernmentContractReceivable" contextRef="AsOf2023-12-31" id="Fact001178" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">25,769</ix:nonFraction> </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(US$<span id="xdx_90F_eus-gaap--GovernmentContractReceivable_iI_uUSD_c20231231_zfQ5WYJlUfbi" title="Government grant"><ix:nonFraction name="us-gaap:GovernmentContractReceivable" contextRef="AsOf2023-12-31" id="Fact001180" format="ixt:numdotdecimal" decimals="0" unitRef="USD">19,532</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)
for the year ended December 31, 2021, 2022 and 2023, respectively from the Singapore Government.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001182" name="us-gaap:SegmentReportingPolicyPolicyTextBlock"><p id="xdx_84E_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zF1n2mLMbUNh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86A_zvblTRTILRgg">Segment
reporting</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC
280, &#8220;Segment Reporting&#8221;, establishes standards for reporting information about operating segments on a basis consistent
with the Company&#8217;s internal organizational structure as well as information about geographical areas, business segments and major
customers in financial statements for detailing the Company&#8217;s business segments. The Company uses the &#8220;management approach&#8221;
in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company&#8217;s
Chief Operating Decision Maker (&#8220;CODM&#8221;) for making operating decisions and assessing performance as the source for determining
the Company&#8217;s reportable segments. Management, including the chief operating decision maker, reviews operation results by the revenue
of different products or services. Based on management&#8217;s assessment, the Company has determined that it has two operating segments,
which are (i)&#160;Brokerage, emerging and another related service; and (ii)&#160;Estate management services and other related services
in Singapore. All assets of the Company are located in Singapore and all revenue is generated in Singapore. The Company has disclosed
the relevant metrics for measurement of performance in &#8220;ITEM 5. Operating and Financial Review and Prospects&#8221;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Information reported internally for performance assessment as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Year
ended December 31, 2023</b></span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001184" name="us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock"><p id="xdx_89E_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zrwdI5XM1rth" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;<span id="xdx_8B6_zXQiLl8RGKR2" style="display: none">Schedule
of Segment Reporting Information</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Aptos; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td colspan="2" id="xdx_49E_20230101__20231231__us-gaap--StatementBusinessSegmentsAxis__custom--EstateManagementServicesAndOtherRelatedServicesMember_zClnFXzhu6Lk" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estate
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue &#8211;
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  <tr id="xdx_405_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_zUU7mOepFWIa" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr id="xdx_403_eus-gaap--CostOfRevenue_iN_di_zDhY9GCIj3Bl" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_40E_eus-gaap--GrossProfit_zOwF3MtgXgll" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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  <tr id="xdx_409_eus-gaap--NonoperatingIncomeExpense_zto9WZkh6GIh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other income
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    <td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2023-01-01to2023-12-31" id="Fact001254" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">173,293</ix:nonFraction></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr id="xdx_409_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zTwNEb2qwMUl" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2023-01-012023-12-31_custom_EstateManagementServicesAndOtherRelatedServicesMember" id="Fact001259" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">108,676</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2023-01-01to2023-12-31" id="Fact001260" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">5,516,224</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_98C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uUSD_c20230101__20231231_zGw8tumEg592" title="Income (loss) before income tax expenses" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2023-01-01to2023-12-31" id="Fact001262" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,181,177</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr id="xdx_40E_eus-gaap--ProfitLoss_zbvELf2vsrw2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Segment
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    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2023-01-012023-12-31_custom_EstateManagementServicesAndOtherRelatedServicesMember" id="Fact001265" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">108,676</ix:nonFraction></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total assets</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_980_eus-gaap--Assets_iI_c20231231__us-gaap--StatementBusinessSegmentsAxis__custom--EstateManagementServicesAndOtherRelatedServicesMember_zm4IE9OYZ0G7" title="Total assets" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2023-12-31_custom_EstateManagementServicesAndOtherRelatedServicesMember" id="Fact001272" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">865,788</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td id="xdx_985_eus-gaap--Assets_iI_uUSD_c20231231_z79nP3NpGIy2" title="Total assets" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2023-12-31" id="Fact001276" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,808,643</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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</ix:nonNumeric><p id="xdx_8A0_zXPOBh8zqewl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
was only one segment which is the brokerage, emerging and other related services segment as of December 31, 2021 and 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company adopted ASC 842 on January 1, 2019. The Company determines if an arrangement is a lease at inception. Operating leases are included
in operating lease right-of-use (&#8220;ROU&#8221;) assets, operating lease liability, and operating lease liability, non-current in
the Company&#8217;s consolidated balance sheets. ROU assets represent the Company&#8217;s right to use an
underlying asset for the lease term and lease liabilities represent the Company&#8217;s obligation to make lease payments arising from
the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments
over the lease term. When determining the lease term, the Company includes options to extend or terminate the lease when it is reasonably
certain that it will exercise that option, if any. As the Company&#8217;s leases do not provide an implicit rate, the Company used an
incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments.
The Company has elected to adopt the following lease policies in conjunction with the adoption of ASU 2016-02: (i) for leases that have
lease terms of 12 months or less and does not include a purchase option that is reasonably certain to exercise, the Company elected not
to apply ASC 842 recognition requirements; and (ii) the Company elected to apply the package of practical expedients for existing arrangements
entered into prior to January 1, 2019 to not reassess (a) whether an arrangement is or contains a lease, (b) the lease classification
applied to existing leases, and(c) initial direct costs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001296" name="us-gaap:IncomeTaxPolicyTextBlock"><p id="xdx_844_eus-gaap--IncomeTaxPolicyTextBlock_zIsHUspEpCmk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_863_zd4f2HcRRmij">Income
taxes</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company accounts for income taxes in accordance with U.S. GAAP for income taxes. The charge for taxation is based on the results for
the fiscal year as adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted
or substantively enacted by the balance sheet date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred
taxes are accounted for using the asset and liability method in respect of temporary differences arising from differences between the
carrying amount of assets and liabilities in the consolidated financial statements and the corresponding tax basis
used in the computation of assessable tax profit. In principle, deferred tax liabilities are recognized for all taxable temporary differences.
Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which deductible temporary
differences can be utilized. Deferred tax is calculated using tax rates that are expected to apply to the period when the asset is realized
or the liability is settled. Deferred tax is charged or credited in the income statement, except when it is related to items credited
or charged directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets are reduced by a valuation
allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not
be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing authorities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An
uncertain tax position is recognized as a benefit only if it is &#8220;more likely than not&#8221; that the tax position would be
sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax
benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the &#8220;more likely than
not&#8221; test, no tax benefit is recorded. No penalties and interest incurred related to underpayment of income tax for the year
ended December 31, 2021, 2022 and 2023. The Company had no uncertain tax positions for the year ended December 31, 2021, 2022 and
2023. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12
months.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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loss</span></span></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Comprehensive
loss consists of two components, net loss and other comprehensive loss. Other comprehensive loss refers to revenues, expenses, gains
and losses that under GAAP are recorded as an element of shareholders&#8217; equity but are excluded from net loss. Other comprehensive
loss consists of a foreign currency translation adjustment resulting from the Company not using the United States dollar as its functional
currencies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001300" name="us-gaap:EarningsPerSharePolicyTextBlock"><p id="xdx_849_eus-gaap--EarningsPerSharePolicyTextBlock_z2NBr5RGnpPe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_863_zX8LXdoeqHD4">Loss
per share</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company computes loss per share (&#8220;EPS&#8221;) in accordance with ASC 260, &#8220;Earnings per Share&#8221;. ASC 260 requires
companies to present basic and diluted EPS. Basic EPS is measured as net loss divided by the weighted average ordinary share
outstanding for the period. Diluted EPS presents the dilutive effect on a per share basis of the potential ordinary shares (e.g.,
convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance
date, if later. Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease
loss per share) are excluded from the calculation of diluted EPS. For the years ended December 31, 2021 and 2022, there were no
dilutive shares. For the year ended December 31, 2023, the total diluted ordinary share was <span id="xdx_900_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20230101__20231231_zboCzL3wFB31" title="Diluted"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" contextRef="From2023-01-01to2023-12-31" id="Fact001302" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">18,461,340</ix:nonFraction></span>
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as of December 31, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001306" name="OMH:RelatedPartyTransactionsPolicyTextBlock"><p id="xdx_84D_ecustom--RelatedPartyTransactionsPolicyTextBlock_zPH4GzPG9gFj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_861_zvkUM0QfDJJj">Related
party transactions</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Parties,
which can be a corporation or individual, are considered to be related if the Company 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. Companies are also
considered to be related if they are subject to common control or common significant influence, such as a family member or relative,
shareholder, or a related corporation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001308" name="us-gaap:CommitmentsAndContingenciesPolicyTextBlock"><p id="xdx_84D_eus-gaap--CommitmentsAndContingenciesPolicyTextBlock_zGAAXBWn4Yae" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_863_zTs9LVtjhFr9">Commitments
and Contingencies</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the normal course of business, the Company is subject to contingencies, including legal proceedings and claims arising out of the business
that relate to a wide range of matters, such as government investigations and tax matters. The Company recognizes a liability for such
contingency if it determines it is probable that a loss has occurred and a reasonable estimate of the loss can be made. The Company may
consider many factors in making these assessments including historical and the specific facts and circumstances of each matter.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001310" name="us-gaap:ConcentrationRiskCreditRisk"><p id="xdx_840_eus-gaap--ConcentrationRiskCreditRisk_z8W8fdBpF3T5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_865_zNw4i2hcMnii">Concentration
of Risks</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Concentration
of credit risk </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial
instruments that potentially expose us to concentrations of credit risk consist primarily of cash and cash equivalents and account receivable.
The Company place our cash and cash equivalents with financial institutions with high credit ratings and quality.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
receivable primarily comprise of amounts receivable from the service customers. The Company conducts credit evaluations of customers,
and generally does not require collateral or other security from our customers. The Company establish an allowance for doubtful accounts
primarily based upon the factors surrounding the credit risk of specific customers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Concentration
of customers </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2023, two customers, one is a provider of general insurance and another is a property consultancy firm, accounted for
<span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--OneCustomerMember_z3NC3MGz64Za" title="Concentration risk, percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-01-012023-12-31_us-gaap_CustomerConcentrationRiskMember_us-gaap_AccountsReceivableMember_custom_OneCustomerMember" id="Fact001312" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10.0</ix:nonFraction></span>% and <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--TwoCustomerMember_zHbOOUdxdx11" title="Concentration risk, percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-01-012023-12-31_us-gaap_CustomerConcentrationRiskMember_us-gaap_AccountsReceivableMember_custom_TwoCustomerMember" id="Fact001314" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">25.85</ix:nonFraction></span>% of the account receivables respectively. None of the customers consisted of more than <span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--NoCustomersMember_z54HrUlxc3Qe" title="Concentration risk, percentage"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20210101__20211231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--NoCustomersMember_zpsVNWYgXnyk" title="Concentration risk, percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2022-01-012022-12-31_us-gaap_CustomerConcentrationRiskMember_us-gaap_AccountsReceivableMember_custom_NoCustomersMember" id="Fact001316" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2021-01-012021-12-31_us-gaap_CustomerConcentrationRiskMember_us-gaap_AccountsReceivableMember_custom_NoCustomersMember" id="Fact001318" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10</ix:nonFraction></ix:nonFraction></span></span>% of account receivables as
of December 31, 2021 and 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the year ended December 31, 2022, one major customer, Mr. Loh Kim Kang David, a shareholder and the Chairman of the board of Directors
accounted for <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--OneCustomerMember_zw306QaanFY6"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2022-01-012022-12-31_us-gaap_CustomerConcentrationRiskMember_us-gaap_SalesRevenueNetMember_custom_OneCustomerMember" id="Fact001319" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">42.4</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%
of the Company&#8217;s total revenue. Other than that, no major customers contributed more than <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--NoCustomersMember_zptIGmN0rPHk" title="Concentration risk, percentage"><span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--NoCustomersMember_zxeCXiulBKah" title="Concentration risk, percentage"><span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20210101__20211231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--NoCustomersMember_zBXBZNb8P8M8" title="Concentration risk, percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-01-012023-12-31_us-gaap_CustomerConcentrationRiskMember_us-gaap_SalesRevenueNetMember_custom_NoCustomersMember" id="Fact001321" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2022-01-012022-12-31_us-gaap_CustomerConcentrationRiskMember_us-gaap_SalesRevenueNetMember_custom_NoCustomersMember" id="Fact001323" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2021-01-012021-12-31_us-gaap_CustomerConcentrationRiskMember_us-gaap_SalesRevenueNetMember_custom_NoCustomersMember" id="Fact001325" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10</ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span>% of revenue for the year ended December 31, 2021, 2022,
and 2023. Details are disclosed in the Note 10.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Concentration
of vendors</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">For the year ended December 31, 2021, one vendor, who is a reputable global internet company focusing on search engine
technology, online advertising and other computing technologies, accounted for <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20210101__20211231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__srt--MajorCustomersAxis__custom--OneVendorMember_zCItWdC3mA7l" title="Concentration risk percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2021-01-012021-12-31_us-gaap_SupplierConcentrationRiskMember_custom_PurchasesMember_custom_OneVendorMember" id="Fact001327" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">31.2</ix:nonFraction></span>% of the Company&#8217;s total purchases.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the year ended December 31, 2022, three vendors accounted for <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__srt--MajorCustomersAxis__custom--OneVendorMember_zEU80c18REC6" title="Concentration risk percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2022-01-012022-12-31_us-gaap_SupplierConcentrationRiskMember_custom_PurchasesMember_custom_OneVendorMember" id="Fact001329" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">17.0</ix:nonFraction></span>%, <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__srt--MajorCustomersAxis__custom--TwoVendorMember_zeRBATsk1Yxa" title="Concentration risk percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2022-01-012022-12-31_us-gaap_SupplierConcentrationRiskMember_us-gaap_SalesRevenueNetMember_custom_TwoVendorMember" id="Fact001331" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">15.4</ix:nonFraction></span>% and <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20220101__20221231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__srt--MajorCustomersAxis__custom--ThreeVendorMember_zA3kqbmbXUs9" title="Concentration risk percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2022-01-012022-12-31_us-gaap_SupplierConcentrationRiskMember_custom_PurchasesMember_custom_ThreeVendorMember" id="Fact001333" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12.8</ix:nonFraction></span>% of total purchases. Two of vendors are providing
construction and development services, and one of them is providing search engines, on-line advertising and other computing services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the year ended December 31, 2023, no vendor accounted for more than <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--PurchasesMember__srt--MajorCustomersAxis__custom--NoVendorMember_z4Fo42v9cmxl" title="Concentration risk percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-01-012023-12-31_us-gaap_SupplierConcentrationRiskMember_custom_PurchasesMember_custom_NoVendorMember" id="Fact001335" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10</ix:nonFraction></span>% of total purchases. One vendor, who is providing search engines
and on-line advertising, accounted for <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__srt--MajorCustomersAxis__custom--VendorsOneMember_z0AWAHs8mqZ4" title="Concentration risk percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-01-012023-12-31_us-gaap_SupplierConcentrationRiskMember_us-gaap_AccountsPayableMember_custom_VendorsOneMember" id="Fact001337" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">29</ix:nonFraction></span>% of the Company&#8217;s account payable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">As of December 31, 2021, one vendor,
who is providing construction and development services, accounted for <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20210101__20211231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__srt--MajorCustomersAxis__custom--OneVendorsMember_ztWXZAFyoli" title="Concentration risk percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2021-01-012021-12-31_us-gaap_SupplierConcentrationRiskMember_us-gaap_AccountsPayableMember_custom_OneVendorsMember" id="Fact001339" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">15.4</ix:nonFraction></span>%
of the account payable. As of December 31, 2023, two vendors, both providing construction and development services, accounted for <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__srt--MajorCustomersAxis__custom--OneVendorsMember_zdHhkzLkjwz7" title="Concentration risk percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-01-012023-12-31_us-gaap_SupplierConcentrationRiskMember_us-gaap_AccountsPayableMember_custom_OneVendorsMember" id="Fact001341" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">22.1</ix:nonFraction></span>%
and <span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20230101__20231231__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__srt--MajorCustomersAxis__custom--TwoVendorsMember_zP695mqvzNU5" title="Concentration risk percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-01-012023-12-31_us-gaap_SupplierConcentrationRiskMember_us-gaap_AccountsPayableMember_custom_TwoVendorsMember" id="Fact001343" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10.4</ix:nonFraction></span>%
of the Company&#8217;s account payable respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 133; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001345" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p id="xdx_84F_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z6xrkPcU78yh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_86A_zrKXGgEP0zNg">Recently
adopted accounting pronouncements</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company considers the applicability and impact of all accounting standards updates (&#8220;ASUs&#8221;). Management periodically reviews
new accounting standards that are issued. Under the Jump start Our Business Start-ups Act of 2012, as amended (the &#8220;JOBS Act&#8221;),
the Company meets the definition of an emerging growth company, or EGC, and has elected the extended transition period for complying
with new or revised accounting standards, which delays the adoption of these accounting standards until they would apply to private companies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
May 2019, the FASB issued ASU 2019-05, which is an update to ASU Update No. 2016-13, Financial Instruments &#8212; Credit Losses (Topic
326): Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement
of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. The amendments
in Update 2016-13 added Topic 326, Financial Instruments &#8212; Credit Losses, and made several consequential amendments to the Codification.
Update 2016-13 also modified the accounting for available-for-sale debt securities, which must be individually assessed for credit losses
when fair value is less than the amortized cost basis, in accordance with Subtopic 326-30, Financial Instruments &#8212; Credit Losses
&#8212; Available-for-Sale Debt Securities. The amendments in this Update address those stakeholders&#8217; concerns by providing an
option to irrevocably elect the fair value option for certain financial assets previously measured at amortized cost basis. For those
entities, the targeted transition relief will increase comparability of financial statement information by providing an option to align
measurement methodologies for similar financial assets. Furthermore, the targeted transition relief also may reduce the costs for some
entities to comply with the amendments in Update 2016-13 while still providing financial statement users with decision-useful information.
In November 2019, the FASB issued ASU No. 2019-10, which to update the effective date of ASU No. 2016-02 for private companies, not-for-profit
organizations and certain smaller reporting companies applying for credit losses, leases, and hedging standard. The new effective date
for these preparers is for fiscal years beginning after December 15, 2022. The Company adopted the ASU on January 1, 2023 and the adoption
of this ASU did not have a material effect on the Company&#8217;s consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001347" name="OMH:NewAccountingIssuedPronouncementsPolicyPolicyTextBlock"><p id="xdx_84F_ecustom--NewAccountingIssuedPronouncementsPolicyPolicyTextBlock_zJT9Zr5t3yW7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline"><span id="xdx_863_z2fzvtMNthh9">Recently
issued accounting pronouncements</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
December 2023, the FASB issued Accounting Standards Update No. 2023-09, &#8220;Income Taxes (Topic 740): Improvements to Income Tax Disclosures&#8221;
(&#8220;ASU 2023-09&#8221;), which modifies the rules on income tax disclosures to require entities to disclose (1) specific categories
in the rate reconciliation, (2) the income or loss from continuing operations before income tax expense or benefit (separated between
domestic and foreign) and (3) income tax expense or benefit from continuing operations (separated by federal, state and foreign). ASU
2023-09 also requires entities to disclose their income tax payments to international, federal, state and local jurisdictions, among
other changes. The guidance is effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual
financial statements that have not yet been issued or made available for issuance. ASU 2023-09 should be applied on a prospective basis,
but retrospective application is permitted. The Company is currently evaluating the potential impact of adopting this new guidance on
its consolidated financial statements and related disclosures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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&#8217;s consolidated balance sheets, statements of operation and comprehensive loss and statements
of cash flows.</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
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<ix:exclude><!-- Field: Page; Sequence: 135; Value: 1 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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</td>
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</ix:nonNumeric><p id="xdx_8A0_zHvnaTA3zPEk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="width: 2%">&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
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  <tr id="xdx_407_eus-gaap--AccountsReceivableNetCurrent_iI_uSGD_hus-gaap--AwardDateAxis__custom--TwoToThreeMonthsMember_zTc9O6Tf4xKl" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td>&#160;</td>
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    <td>&#160;</td>
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    <td>&#160;</td>
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</td>
    <td>&#160;</td>
    <td>&#160;</td>
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</ix:nonNumeric><p id="xdx_8A3_zigLYgrm0to" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 136; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001478" name="OMH:DepositForAnAcquisitionDisclosureTextBlock"><p id="xdx_802_ecustom--DepositForAnAcquisitionDisclosureTextBlock_zp0EWDbZwA92" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001480" name="OMH:ScheduleOfDepositForAnAcquisitionTableTextBlock"><p id="xdx_893_ecustom--ScheduleOfDepositForAnAcquisitionTableTextBlock_zpSVhg3Hbijf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deposit for an acquisition consist of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B0_z2YToXWX1sq7" style="display: none">Schedule
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<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td>&#160;</td>
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    <td>&#160;</td>
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    <td style="width: 1%">&#160;</td>
    <td style="width: 2%">&#160;</td>
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  <tr id="xdx_40D_ecustom--DepositsNonCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zeJelHOgz7q3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">
<td id="xdx_F0A_zLfCD5Xckvbl" style="font: 10pt Times New Roman, Times, Serif; width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>i</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1D_zXQS4VBJ8Mjc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:footnote id="Footnote001498" xml:lang="en-US">As
                                                                                                                                                                                                                 at December 31, 2023, the Company had a deposit for an acquisition include the amounts of S$<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zgd0yyQ67Zgk" title="Outstanding balance" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGFtb3VudCBkdWUgZnJvbSB0aGlyZCBwYXJ0eSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2023-12-31_us-gaap_RelatedPartyMember" id="Fact001500" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">618,286</ix:nonFraction></span>
                                                                                                                                                                                                                 which is the outstanding balance of a loan facility that the Company, on May 26, 2023, offered to Ohmyhome Property, Inc. to support
                                                                                                                                                                                                                 working capital for budding real estate agency Ohmyhome Property, Inc., with interest charged at <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230526_z1Klk5gzoDhe" title="Interest rate" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGFtb3VudCBkdWUgZnJvbSB0aGlyZCBwYXJ0eSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2023-05-26" id="Fact001502" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">5</ix:nonFraction></span>%
                                                                                                                                                                                                                 per annum and repayment term of <span id="xdx_90E_eus-gaap--DebtInstrumentTerm_dtY_c20230526__20230526_zZ5RHESs9u7c" title="Debt instrument term" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGFtb3VudCBkdWUgZnJvbSB0aGlyZCBwYXJ0eSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__"><ix:nonNumeric contextRef="From2023-05-262023-05-26" format="ixt-sec:duryear" id="Fact001504" name="us-gaap:DebtInstrumentTerm">1</ix:nonNumeric></span>
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                                                                                                                                                                                                                 (US$<span id="xdx_903_ecustom--DebtPurchasedFromDebtSeller_iI_uUSD_c20230526_zi95edl2oMP9" title="Debt purchased from debt seller" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIGFtb3VudCBkdWUgZnJvbSB0aGlyZCBwYXJ0eSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__"><ix:nonFraction name="OMH:DebtPurchasedFromDebtSeller" contextRef="AsOf2023-05-26" id="Fact001508" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,986,288</ix:nonFraction></span>)
                                                                                                                                                                                                                 which is the debt purchased from the debt seller on July 3, 2023 and its interest that is owed by Ohmyhome Property, Inc. The
                                                                                                                                                                                                                 Company intends to acquire Ohmyhome Property Inc. and the amount due from Ohmyhome Property Inc. will be taken into consideration in
                                                                                                                                                                                                                 the potential acquisition.</ix:footnote></span></td>
</tr></table>

</ix:nonNumeric><p id="xdx_8AE_zKyq5LEQAkjh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001510" name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock"><p id="xdx_800_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_znnEdYeGwEc4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
7 &#8211; <span id="xdx_82A_z4UK4BpjTTcj">Property and equipment, net</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001512" name="us-gaap:PropertyPlantAndEquipmentTextBlock"><p id="xdx_897_eus-gaap--PropertyPlantAndEquipmentTextBlock_zezMqPkIV5Wg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property
and equipment, net consist of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span><span id="xdx_8B9_zDXBag30k9h9" style="display: none">Schedule
of property plant and equipment</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="2" id="xdx_493_20211231_zfbiuYOGfhDc" style="border-bottom: Black 1.5pt solid; text-align: right"><b>December 31, 2021</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" id="xdx_496_20221231_zQNuJe80fpZ5" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December
    31, 2022</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="2" id="xdx_498_20231231_zhIm1V0fPlob" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December
    31, 2023</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="2" style="text-align: right"><b>SGD</b></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SGD</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SGD</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USD</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>At
    cost:</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentGross_iI_uSGD_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFurnitureAndFittingsMember_zqYBSOCVRbv4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 44%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="text-align: right; width: 10%"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-12-31_custom_OfficeFurnitureAndFittingsMember" id="Fact001514" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">149,929</ix:nonFraction></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2022-12-31_custom_OfficeFurnitureAndFittingsMember" id="Fact001515" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">150,000</ix:nonFraction></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_uSGD_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zNcHOkdaPZg9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2022-12-31_us-gaap_OfficeEquipmentMember" id="Fact001520" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">151,141</ix:nonFraction></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2023-12-31_us-gaap_OfficeEquipmentMember" id="Fact001521" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">211,066</ix:nonFraction></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_iI_uUSD_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zJbCvYMRtwk4" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2023-12-31_us-gaap_OfficeEquipmentMember" id="Fact001522" format="ixt:numdotdecimal" decimals="0" unitRef="USD">159,984</ix:nonFraction></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_uSGD_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zkkxRHWIAIRf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leasehold
    improvements</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-12-31_us-gaap_LeaseholdImprovementsMember" id="Fact001524" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">9,732</ix:nonFraction></td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2022-12-31_us-gaap_LeaseholdImprovementsMember" id="Fact001525" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">9,732</ix:nonFraction></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentGross_iI_uUSD_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zPwtaP01Mtc" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2023-12-31_us-gaap_LeaseholdImprovementsMember" id="Fact001527" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,777</ix:nonFraction></span></td>
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  <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentGross_iI_uSGD_zoSj14tYRw7c" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2022-12-31" id="Fact001530" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">310,873</ix:nonFraction></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2023-12-31" id="Fact001531" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">388,227</ix:nonFraction></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentGross_iI_uUSD_c20231231_zVEkEa5iYdB3" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2023-12-31" id="Fact001532" format="ixt:numdotdecimal" decimals="0" unitRef="USD">294,268</ix:nonFraction></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_uSGD_zjdZJfmxZqzl" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accumulated
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td>&#160;</td>
    <td style="text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2021-12-31" id="Fact001534" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">245,559</ix:nonFraction></td>
    <td>)</td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2022-12-31" id="Fact001535" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">275,511</ix:nonFraction></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2023-12-31" id="Fact001536" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">309,959</ix:nonFraction></span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td id="xdx_982_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_uUSD_c20231231_zrruPaDK9wii" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2023-12-31" id="Fact001537" format="ixt:numdotdecimal" decimals="0" unitRef="USD">234,942</ix:nonFraction></span></td>
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  <tr id="xdx_40C_ecustom--GainLossOfDisposalOfFixedAssets_iNI_di_uSGD_zWS6N5IEe5J9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td>&#160;</td>
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    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1540">-</span></span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="OMH:GainLossOfDisposalOfFixedAssets" contextRef="AsOf2023-12-31" id="Fact001541" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">453</ix:nonFraction></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td id="xdx_986_ecustom--GainLossOfDisposalOfFixedAssets_iNI_di_uUSD_c20231231_zH7bqkPvRpJk" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="OMH:GainLossOfDisposalOfFixedAssets" contextRef="AsOf2023-12-31" id="Fact001542" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">343</ix:nonFraction></span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: Black 1.5pt solid">&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2022-12-31" id="Fact001545" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">35,362</ix:nonFraction></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2023-12-31" id="Fact001546" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">78,721</ix:nonFraction></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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</ix:nonNumeric><p id="xdx_8AB_zBwPa4W9zuEc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation
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respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--ImpairmentOfLeasehold_do_c20230101__20231231_zs3miNTkyRJ7" title="Impairment loss"><span id="xdx_90A_eus-gaap--ImpairmentOfLeasehold_do_c20220101__20221231_zHkVooRvdIPl" title="Impairment loss"><span id="xdx_90B_eus-gaap--ImpairmentOfLeasehold_do_c20210101__20211231_zkPCFuHS56V3" title="Impairment loss"><ix:nonFraction name="us-gaap:ImpairmentOfLeasehold" contextRef="From2023-01-01to2023-12-31" id="Fact001557" format="ixt-sec:numwordsen" decimals="0" unitRef="SGD"><ix:nonFraction name="us-gaap:ImpairmentOfLeasehold" contextRef="From2022-01-012022-12-31" id="Fact001559" format="ixt-sec:numwordsen" decimals="0" unitRef="SGD"><ix:nonFraction name="us-gaap:ImpairmentOfLeasehold" contextRef="From2021-01-012021-12-31" id="Fact001561" format="ixt-sec:numwordsen" decimals="0" unitRef="SGD">No</ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span>
impairment loss had been recognized for the years ended December 31, 2021, 2022 and 2023, respectively.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 137; Value: 1 -->
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    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001563" name="us-gaap:IntangibleAssetsDisclosureTextBlock"><p id="xdx_80C_eus-gaap--IntangibleAssetsDisclosureTextBlock_zMH0bg1YCTJ9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><b>Note
8 - <span id="xdx_826_zQaj7y7tbgQb">Intangible Assets</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001565" name="us-gaap:ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock"><p id="xdx_892_eus-gaap--ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_zsIRSZWEpbU" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Intangible
assets, stated at cost less accumulated amortization, consisted of the following</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B1_zjiCXCjZ8Hya" style="display: none">Schedule
of Intangible Assets</span>&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="width: 44%; text-align: left">Customer relationships</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zpxvs0MbMuL3" title="Customer relationships" style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1576">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Software</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Research and development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--InProcessResearchAndDevelopmentMember_zlY6owXzwrt4" title="Research and development" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1592">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="display: none; vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_402_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iE_z4zeiWJaFNHe" style="vertical-align: bottom; background-color: White">
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</ix:nonNumeric><p id="xdx_8AB_zf5WxIBGzroa" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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amortization expense for each of the next five years:</span></p>

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of Estimated amortization expenses</span>&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
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  <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iNI_di_maFLIANzIZ7_zv3NEyv5fmvk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric></ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001639" name="us-gaap:GoodwillDisclosureTextBlock"><p id="xdx_80F_eus-gaap--GoodwillDisclosureTextBlock_zDFCumk2zFi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001641" name="us-gaap:ScheduleOfGoodwillTextBlock"><p id="xdx_89D_eus-gaap--ScheduleOfGoodwillTextBlock_zzpugj8SMPK7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Changes
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of changes in carrying amount of goodwill</span>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
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    <td>&#160;</td>
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    <td style="border-bottom: Black 1.5pt solid">&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1656">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
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</ix:nonNumeric><p id="xdx_8A2_zbFgbrmhDXV6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Impairment
exists when a reporting unit&#8217;s carrying value of goodwill exceeds its fair value. At December 31, 2023, the Company&#8217;s
reporting unit had positive equity and the Company elected to perform a qualitative assessment to determine if it was more likely
than not that the fair value of the reporting unit exceeded its carrying value, including goodwill. In the qualitative assessment,
the Company considers factors such as macroeconomic conditions, industry and market conditions, overall financial performance
related to the operation, consider plans and strategies of the reporting unit. The qualitative assessment indicated that it was
more likely than not that the fair value of the reporting unit exceeded its carrying value, resulting in no impairment being recorded.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001661" name="us-gaap:BusinessCombinationDisclosureTextBlock"><p id="xdx_805_eus-gaap--BusinessCombinationDisclosureTextBlock_zjLnv4fE0dA4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
10 &#8211; <span id="xdx_82B_zBetFJyXi6G6">Business combination</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
October 6, 2023, Ohmyhome (BVI), a wholly owned subsidiary of the Company, acquired <span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20231006__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--SimplySakalPteLtdMember_zBQV4mPY51F3" title="Ownership percentage"><ix:nonFraction name="us-gaap:EquityMethodInvestmentOwnershipPercentage" contextRef="AsOf2023-10-06_custom_SimplySakalPteLtdMember" id="Fact001663" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">100</ix:nonFraction></span>% of the total number of issued shares in the
capital of Simply Sakal Pte. Ltd. (&#8220;Simply&#8221;), a tech-enabled property management company in Singapore, for the total consideration
of S$<span id="xdx_900_eus-gaap--BusinessCombinationConsiderationTransferred1_c20231006__20231006__us-gaap--BusinessAcquisitionAxis__custom--SimplySakalPteLtdMember__us-gaap--TypeOfArrangementAxis__custom--SaleAndPurchaseAgreementMember_zuWbRxDSMDKl" title="Total consideration amount"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2023-10-062023-10-06_custom_SimplySakalPteLtdMember_custom_SaleAndPurchaseAgreementMember" id="Fact001665" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">4,712,000</ix:nonFraction></span>, consisting of S$<span id="xdx_903_eus-gaap--CashAcquiredFromAcquisition_c20231006__20231006__us-gaap--BusinessAcquisitionAxis__custom--SimplySakalPteLtdMember__us-gaap--TypeOfArrangementAxis__custom--SaleAndPurchaseAgreementMember_zwIK2hQ1SBp2" title="Cash"><ix:nonFraction name="us-gaap:CashAcquiredFromAcquisition" contextRef="From2023-10-062023-10-06_custom_SimplySakalPteLtdMember_custom_SaleAndPurchaseAgreementMember" id="Fact001667" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">1,712,000</ix:nonFraction></span> in cash and S$<span id="xdx_908_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_c20231006__20231006__us-gaap--BusinessAcquisitionAxis__custom--SimplySakalPteLtdMember__us-gaap--TypeOfArrangementAxis__custom--SaleAndPurchaseAgreementMember_zqhe4yRRKFG9" title="Consideration share amount"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable" contextRef="From2023-10-062023-10-06_custom_SimplySakalPteLtdMember_custom_SaleAndPurchaseAgreementMember" id="Fact001669" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">3,000,000</ix:nonFraction></span> in the form of consideration shares, which shall be satisfied by way
of the Cash Consideration and the allotment and issuance of the Consideration Shares in four (4) tranches in accordance with the Sale
and Purchase Agreement (&#8220;SPA&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
October 6, 2023, the Company paid the first tranche of the S$<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20231006__20231006__us-gaap--BusinessAcquisitionAxis__custom--SimplySakalPteLtdMember_zgasBW4sJE0f" title="Cash consideraton"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2023-10-062023-10-06_custom_SimplySakalPteLtdMember" id="Fact001671" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">513,600</ix:nonFraction></span> in Cash Consideration and issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20231006__20231006__us-gaap--BusinessAcquisitionAxis__custom--SimplySakalPteLtdMember_z6xxREldZiL" title="Cash consideraton shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2023-10-062023-10-06_custom_SimplySakalPteLtdMember" id="Fact001673" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">171,384</ix:nonFraction></span> Ordinary Shares &#8220;to
the Simply Sellers in the proportion set out in the SPA, in satisfaction of the Cash Consideration and the Consideration Shares payable
and/or to be allotted and issued on the Completion Date, respectively. Upon completion of the Simply Sakal Acquisition, Simply became an indirect wholly-owned subsidiary of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">With
the acquisition of Simply, Ohmyhome has expanded its services to include property management services, to provide residents of private
condominiums and executive condominiums in Singapore with quality estate management services and a technology platform for users to access
the services and provide feedback with ease.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acquisition-related
costs of S$<span id="xdx_908_eus-gaap--BusinessCombinationAcquisitionRelatedCosts_c20230101__20231231__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_z7gWPaOFtHFj" title="Acquisition cost"><ix:nonFraction name="us-gaap:BusinessCombinationAcquisitionRelatedCosts" contextRef="From2023-01-012023-12-31_us-gaap_GeneralAndAdministrativeExpenseMember" id="Fact001675" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">90,375</ix:nonFraction></span> (US$<span id="xdx_90B_eus-gaap--BusinessCombinationAcquisitionRelatedCosts_uUSD_c20230101__20231231__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_zQ7VdfqGzUHf" title="Acquisition cost"><ix:nonFraction name="us-gaap:BusinessCombinationAcquisitionRelatedCosts" contextRef="From2023-01-012023-12-31_us-gaap_GeneralAndAdministrativeExpenseMember" id="Fact001677" format="ixt:numdotdecimal" decimals="0" unitRef="USD">68,502</ix:nonFraction></span>) are included in general and administrative expenses in the Company&#8217;s income statement for the
year ended December 31, 2023. The fair value of the common shares issued as part of the consideration paid for Simply was determined
on the basis of the value of the consideration at each issuance as specified in the SPA.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<ix:exclude><!-- Field: Page; Sequence: 138; Value: 1 -->
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    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill
of S$ <span id="xdx_901_eus-gaap--Goodwill_iI_c20231231__us-gaap--BusinessAcquisitionAxis__custom--SimplySakalPteLtdMember_z7vxfF6AP28f" title="Goodwill"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2023-12-31_custom_SimplySakalPteLtdMember" id="Fact001679" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">2,213,460</ix:nonFraction></span> (US$<span id="xdx_90E_eus-gaap--Goodwill_iI_uUSD_c20231231__us-gaap--BusinessAcquisitionAxis__custom--SimplySakalPteLtdMember_zvqRhm18jGBj" title="Goodwill"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2023-12-31_custom_SimplySakalPteLtdMember" id="Fact001681" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,677,753</ix:nonFraction></span>) arising from the acquisition consisted largely of synergies resulting from the combining
of the operations of the companies. The fair value of S$<span id="xdx_90B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20231231__us-gaap--BusinessAcquisitionAxis__custom--SimplySakalPteLtdMember_zUI4qPMsCVF" title="Fair value of intangible assets"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2023-12-31_custom_SimplySakalPteLtdMember" id="Fact001683" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">1,944,044</ix:nonFraction></span> (US$<span id="xdx_908_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_uUSD_c20231231__us-gaap--BusinessAcquisitionAxis__custom--SimplySakalPteLtdMember_zBBSp4KVCWXc" title="Fair value of intangible assets"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2023-12-31_custom_SimplySakalPteLtdMember" id="Fact001685" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,473,542</ix:nonFraction></span>) of intangible assets was related to potential customer
relationships derived from existing customers. The following table summarizes the consideration paid for Simply and the amounts of the assets acquired and liabilities
assumed recognized at the acquisition date:</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001687" name="us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock"><p id="xdx_89F_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_zeHg4fSgfkqi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BE_zOCDb3NAhML" style="display: none">Schedule
of Consideration Assets Acquired and Liabilities</span>&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consideration</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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  <tr id="xdx_406_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_z55qEnaK44s3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable" contextRef="From2023-10-062023-10-06_custom_SimplySakalPteLtdMember" id="Fact001691" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">750,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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    payables</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="OMH:BusinessCombinationConsiderationPayables" contextRef="From2023-10-062023-10-06_custom_SimplySakalPteLtdMember" id="Fact001693" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">3,239,193</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" contextRef="AsOf2023-10-06_custom_SimplySakalPteLtdMember26247140" id="Fact001699" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">204,289</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
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  <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_maBCRIAzjSh_zKyuKjFh3P0j" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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  <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_maBCRIAzjSh_zkezEVeQjb98" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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  <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets_iI_maBCRIAzjSh_zbNdl9DkBIN2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_40C_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOperatingLeaseRightOfUseOfAssets_iI_maBCRIAzjSh_ztcBKAtHkNRk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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  <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iTI_mtBCRIAzjSh_maBCRIAzKrR_zFenhIo0PTk1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilitiesAbstract_iB_zCy7Oh4mODpb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_maBCRIAzSGo_zFRAK5khriQl" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts payable</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" contextRef="AsOf2023-10-06_custom_SimplySakalPteLtdMember26247140" id="Fact001719" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">86,798</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_iI_maBCRIAzSGo_z42kRiCsynGk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accrued liabilities and other
    payables</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther" contextRef="AsOf2023-10-06_custom_SimplySakalPteLtdMember26247140" id="Fact001721" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">242,604</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_iI_maBCRIAzSGo_zSHPy3LOJL04" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bank loans, current portion</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt" contextRef="AsOf2023-10-06_custom_SimplySakalPteLtdMember26247140" id="Fact001723" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">43,413</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_402_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedcurrentLiabilitiesOpratingLeaseObligation_iI_maBCRIAzSGo_z5jdWYia1Zqj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating lease obligation,
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="OMH:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedcurrentLiabilitiesOpratingLeaseObligation" contextRef="AsOf2023-10-06_custom_SimplySakalPteLtdMember26247140" id="Fact001725" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">15,241</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesLongTermDebt_iI_maBCRIAzSGo_zUOYgzOPYEn1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_40F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iTI_mtBCRIAzSGo_msBCRIAzKrR_zW26zmiM4I79" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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  <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iTI_mtBCRIAzKrR_maBCRIAzT6n_zsLxrDtiAz0d" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    of total consideration transferred</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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</ix:nonNumeric><p id="xdx_8A6_z35UI1ApSB3f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
fair value of net assets acquired includes fair value adjustments to certain receivables that were not considered impaired as of the
acquisition date. The fair value adjustments were determined using discounted contractual cash flows. However, the Company believes that
all contractual cash flows related to these financial instruments will be collected. As such, these receivables were not considered impaired
at the acquisition date and were not subject to the guidance relating to purchased credit impaired loans, which have shown evidence of
credit deterioration since origination. Receivables acquired that were not subject to these requirements include customer receivables
with a fair value and gross contractual amounts receivable of S$<span id="xdx_909_eus-gaap--BusinessCombinationAcquiredReceivablesGrossContractualAmount_iI_c20231006_zs1fO4qBZHL6" title="Contractual amount receivables"><ix:nonFraction name="us-gaap:BusinessCombinationAcquiredReceivablesGrossContractualAmount" contextRef="AsOf2023-10-06" id="Fact001739" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">190,283</ix:nonFraction></span> on the date of acquisition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table presents supplemental unaudited pro forma information as if the acquisition had occurred at the beginning of 2023. The
pro forma financial information is not necessarily indicative of the results of operations that would have occurred had the transactions
been effected on the assumed dates.</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001741" name="us-gaap:BusinessAcquisitionProFormaInformationTextBlock"><p id="xdx_895_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zqFLtvJ1cH18" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BD_zbA7q1xucvwc" style="display: none">Schedule
of Supplemental unaudited Pro Forma Information</span></span>&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%">
  <tr style="vertical-align: bottom">
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    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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</ix:nonNumeric><p id="xdx_8A3_z7dlAM0m1Aq1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001759" name="us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock"><p id="xdx_801_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zUGw2WCAgJ37" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
11 &#8211; <span id="xdx_82E_zrwXrXzO7kc4">Stock-based compensation</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has one share-based compensation plan as describe below. Total compensation cost that has been charged against income for
the plan was S$<span id="xdx_90C_eus-gaap--ShareBasedCompensation_uSGD_c20230101__20231231_zNLwYE5cHAGg"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2023-01-01to2023-12-31" id="Fact001760" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">537,756</ix:nonFraction></span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(US$<span id="xdx_907_eus-gaap--ShareBasedCompensation_uUSD_c20230101__20231231_zWrwj5CL8hDb"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2023-01-01to2023-12-31" id="Fact001761" format="ixt:numdotdecimal" decimals="0" unitRef="USD">407,607</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)
during the year ended December 31, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Stock
Option Plan</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
December 2023, the Company adopted the 2023 Equity Incentive Plan (the &#8220;2023 Incentive Plan&#8221;), for the purpose of granting
share-based compensation awards to employees, directors and consultants to incentivize their performance and align their interests with
ours. Under the 2023 Incentive Plan, we are authorized to issue an aggregate of <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20231231__us-gaap--AwardDateAxis__custom--TwoThousandsTwentyThreeIncentivePlanMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z2FMye6dvtFj" title="Number of shares authorized to issue"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" contextRef="AsOf2023-12-31_custom_TwoThousandsTwentyThreeIncentivePlanMember_us-gaap_CommonStockMember" id="Fact001763" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,000,000</ix:nonFraction></span> ordinary shares. As of the date of this annual
report, no ordinary shares have been granted and outstanding, <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20231201__20231231__us-gaap--AwardDateAxis__custom--TwoThousandsTwentyThreeIncentivePlanMember_zJwbdMs7d1L8" title="Stock options granted"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20231231__us-gaap--AwardDateAxis__custom--TwoThousandsTwentyThreeIncentivePlanMember_z9jhk16MNA4" title="Stock options outstanding"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" contextRef="From2023-12-012023-12-31_custom_TwoThousandsTwentyThreeIncentivePlanMember" id="Fact001765" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2023-12-31_custom_TwoThousandsTwentyThreeIncentivePlanMember" id="Fact001767" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,025,527</ix:nonFraction></ix:nonFraction></span></span> options have been granted and outstanding, of which <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20231201__20231231__us-gaap--AwardDateAxis__custom--TwoThousandsTwentyThreeIncentivePlanMember__srt--TitleOfIndividualAxis__srt--DirectorMember_z76TiV8JtAJ7" title="Stock options granted"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" contextRef="From2023-12-012023-12-31_custom_TwoThousandsTwentyThreeIncentivePlanMember_srt_DirectorMember" id="Fact001769" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">688,652</ix:nonFraction></span> options
were granted to certain of our management members and directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following summarize the terms of the 2023 Incentive Plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Types
of Awards.</i></b> The 2023 Incentive Plan permits the awards of options, stock appreciation rights, restricted stock, restricted stock
units, stock bonus awards and/or performance compensation awards.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Plan
Administration</i></b><i>.</i> The 2023 Incentive Plan is administered by the Compensation Committee of the Board or any other committee
appointed by the Board to administer this Plan (or if no Committee is appointed, the Board). The plan administrator is entitled to determine
the participants who are to receive awards, the number of awards to be granted, and the terms and conditions of each award grant.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Eligibility</i></b><i>.
</i>Employees, directors and officers and the consultants of our company are eligible to participate pursuant to the terms of the 2023
Incentive Plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Conditions
of Award</i></b><i>.</i> The plan administrator shall determine the participants, types of awards, numbers of shares to be covered by
awards, terms and conditions of each award, and provisions with respect to the vesting schedule, settlement, exercise, repurchase, cancellation,
forfeiture, restrictions, limitations or suspension of awards.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Term
of Award</i></b>. The term of each award shall be fixed by the administrator and is stated in the award agreement between recipient of
an award and us. No award shall be granted under the 2023 Incentive Plan after ten years from the date the 2023 Incentive Plan was approved
by the board.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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Schedule</i></b>. In general, the plan administrator determines the vesting schedule, which is set forth in the award agreement. Except for <span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardAcceleratedVestingNumber_c20230101__20231231_z3SUB0v6GRBd" title="Vesting schedule"><ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardAcceleratedVestingNumber" contextRef="From2023-01-01to2023-12-31" id="Fact001771" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">75,986</ix:nonFraction></span> has vesting period of <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dtY_c20230101__20231231_zywOtW9uIIck" title="Vesting period"><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" format="ixt-sec:duryear" id="Fact001773" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1">1</ix:nonNumeric> </span>year, all option has vested immediately from the date of grant.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Transfer
Restrictions</i></b>. Unless otherwise determined by the administrator of the 2023 Incentive Plan, no award and no right under any such
award shall be sold, pledged, assigned, hypothecated, transferred, or disposed of in any manner other than by will or by the laws of
descent and distribution or pursuant to a qualified domestic relations order, and shall not be subject to execution, attachment, or similar
process.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
fair value of each option award is estimated on the date of grant using a closed form option valuation (Black-Scholes) model that uses
the assumptions noted in the table below. Expected volatilities are based on historical volatilities of the Company&#8217;s common stock.
An illiquidity discount was estimated which takes into account that the options are not transferable. The risk-free interest rate for
the expected term of the option is based on the U.S. Treasury yield curve in effect at the time of the grant.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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fair value of options granted was determined using the following weighted-average assumptions as of grant date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B2_zVUtjWxXEijc" style="display: none">Schedule
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<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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vested and expected to vest</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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</ix:nonNumeric><p id="xdx_8AD_zH064En9F74k" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001825" name="us-gaap:CashProceedsReceivedAndTaxBenefitFromShareBasedPaymentAwardsTableTextBlock"><p id="xdx_89A_eus-gaap--CashProceedsReceivedAndTaxBenefitFromShareBasedPaymentAwardsTableTextBlock_zHSCY40Bx6Q2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information
related to the stock option plan during each year follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt"><span id="xdx_8B8_zS6dXFPorzJe" style="display: none">Schedule of information
related to the stock option plan</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ProceedsFromStockOptionsExercised_uUSD_c20230101__20231231_zFUMwa5XA20l" title="Cash received from option exercises" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><p style="margin: 0"><span style="-sec-ix-hidden: xdx2ixbrl1835">-</span></p></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions_uSGD_zVxePqzjvlc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Tax benefit from option exercises</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><p style="margin: 0"><span style="-sec-ix-hidden: xdx2ixbrl1838">-</span></p></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions_uUSD_c20230101__20231231_zRWAaXZNt2s5" title="Tax benefit from option exercises" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1840">-</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageFairValue_uSGD_zRB6nFxwUuc9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Weighted average fair value of options granted</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="OMH:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageFairValue" contextRef="From2023-01-01to2023-12-31" id="Fact001843" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">566,492</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageFairValue_uUSD_c20230101__20231231_zAHFHRtCK0vd" title="Weighted average fair value of options granted" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="OMH:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageFairValue" contextRef="From2023-01-01to2023-12-31" id="Fact001845" format="ixt:numdotdecimal" decimals="0" unitRef="USD">429,388</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AE_zXQaPRghv6bc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of December 31, 2023, there was S$<span id="xdx_908_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_uSGD_c20230101__20231231_zAqOOTAsnBD6" title="Unrecognized compensation cost"><ix:nonFraction name="us-gaap:EmployeeBenefitsAndShareBasedCompensation" contextRef="From2023-01-01to2023-12-31" id="Fact001847" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">28,736</ix:nonFraction></span> (US$<span id="xdx_905_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_uUSD_c20230101__20231231_zRhLpwVrIpzd" title="Unrecognized compensation cost"><ix:nonFraction name="us-gaap:EmployeeBenefitsAndShareBasedCompensation" contextRef="From2023-01-01to2023-12-31" id="Fact001849" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,781</ix:nonFraction></span>) of total unrecognized compensation cost related to non-vested stock options granted
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001853" name="us-gaap:DebtDisclosureTextBlock"><p id="xdx_803_eus-gaap--DebtDisclosureTextBlock_zrprknvefqJl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
12 &#8211; <span id="xdx_826_zkwsy5SN5Bad">Bank loans</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001855" name="us-gaap:ScheduleOfDebtTableTextBlock"><p id="xdx_89C_eus-gaap--ScheduleOfDebtTableTextBlock_z0XFLoyfktEe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding
balances of bank loans consist of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span id="xdx_8BB_zKSlZR7IVKXj" style="display: none">Schedule
of bank loans</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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    <td colspan="2"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>December 31, 2021</b></p>

<p style="border-bottom: Black 1.5pt solid; margin-top: 0; margin-bottom: 0; text-align: center"><b>SGD</b></p>

</td>
    <td>&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt; vertical-align: bottom">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: left">CIMB Bank Berhad, Singapore Branch</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
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    <td style="width: 1%">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">DBS Bank Ltd.</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--NotesAndLoansPayable_iI_uSGD_c20231231__us-gaap--CreditFacilityAxis__custom--DBSBankLtdMember_z0uevQ8zcFI6" title="Principal amount" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2023-12-31_custom_DBSBankLtdMember" id="Fact001881" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">315,878</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Maybank Singapore Limited</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
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    <td>&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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</ix:nonNumeric><p id="xdx_8A4_zzdytZZKLZRd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
maturities schedule is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001945" name="us-gaap:ScheduleOfMaturitiesOfLongTermDebtTableTextBlock"><p id="xdx_898_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zJdoSaNPNxf6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><b>Twelve
months ending December 31,</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span id="xdx_8B5_zTQqePzveNug" style="display: none">Schedule
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<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">Total</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
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</ix:nonNumeric><p id="xdx_8A4_zVj4WpruzNx" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001959" name="us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock"><p id="xdx_808_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_zrjDuuGogrrj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
13 &#8211; <span id="xdx_828_zIxivbPwr0t4">Accrued liabilities and other payables</span> </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact001961" name="us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock"><p id="xdx_89D_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_z0pvGIDpIDJ6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
components of accrued expenses and other payables are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span id="xdx_8B9_zyJ46INPS7m4" style="display: none">Schedule
of accrued expenses and other payables</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
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    <td>&#160;</td>
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    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrentAndNoncurrent" contextRef="AsOf2022-12-31" id="Fact001970" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">13,400</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrentAndNoncurrent" contextRef="AsOf2023-12-31" id="Fact001971" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">319,486</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_uUSD_c20231231_fKio___zslmzd500rqf" title="Accrued payroll and welfare" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrentAndNoncurrent" contextRef="AsOf2023-12-31" id="Fact001973" format="ixt:numdotdecimal" decimals="0" unitRef="USD">242,163</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AccrualForTaxesOtherThanIncomeTaxesCurrentAndNoncurrent_iI_uSGD_zuJorvdiS9X6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--AccrualForTaxesOtherThanIncomeTaxesCurrentAndNoncurrent_iI_uUSD_c20231231_fKioq_zSg90gl1pOTi" title="Accrued payroll and welfare" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccrualForTaxesOtherThanIncomeTaxesCurrentAndNoncurrent" contextRef="AsOf2023-12-31" id="Fact001979" format="ixt:numdotdecimal" decimals="0" unitRef="USD">65,783</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td>&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: right"><span id="xdx_F00_zkYEbT4k6WV8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span>&#160;</td>
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: right"><span id="xdx_F01_zpMUZ2ExRsB5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">**</span>&#160;</td>
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td title="Amount due to" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Ms. Wong Wan Chew</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2029">-</span></td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherReceivablesNetCurrent" contextRef="AsOf2023-12-31_custom_WongWanChewMember" id="Fact002031" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">240,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><sup id="xdx_F26_zb6ab7tWS4hd">v</sup></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td title="Amount due to" style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--OtherReceivablesNetCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WongWanPeiMember_zcFBbkXwUtP4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Amount due to</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Ms Wong Wan Pei</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2035">-</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2036">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherReceivablesNetCurrent" contextRef="AsOf2023-12-31_custom_WongWanPeiMember" id="Fact002037" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">188,425</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><sup id="xdx_F25_zXIW2PdZ3V5f">vi</sup></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td id="xdx_F06_zo6Ex2Yryd61" style="font: 12pt Times New Roman, Times, Serif; width: 15pt; text-align: right"><span style="font-size: 10pt"><sup>i</sup></span></td>
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F18_zbtLJqNPJwM2" style="font-size: 10pt"><ix:footnote id="Footnote002040" xml:lang="en-US">The Company had an unsecured, interest-free loan to Vienna Management Ltd amounting to S$<span id="xdx_906_eus-gaap--PaymentsForProceedsFromLoansReceivable_uSGD_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ViennaManagementLtdMember_zEIZBV5RyKw2" title="Unsecured, interest-free loan" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_"><ix:nonFraction name="us-gaap:PaymentsForProceedsFromLoansReceivable" contextRef="From2021-01-012021-12-31_custom_ViennaManagementLtdMember" id="Fact002042" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">870,728</ix:nonFraction></span> in December 2021. As of December 31, 2021 and 2022, the loan balance due from Vienna Management Ltd amounted to S$<span id="xdx_90C_eus-gaap--PaymentsForProceedsFromLoansReceivable_uSGD_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ViennaManagementLtdMember_znybJAqjdLcf" title="Loan amount" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_"><ix:nonFraction name="us-gaap:PaymentsForProceedsFromLoansReceivable" contextRef="From2021-01-012021-12-31_custom_ViennaManagementLtdMember" id="Fact002044" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">870,728</ix:nonFraction></span> and <span id="xdx_909_eus-gaap--PaymentsForProceedsFromLoansReceivable_d0_uSGD_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ViennaManagementLtdMember_zh05uDIzM936" title="Loan amount" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_">nil</span> respectively. The amounts were wholly settled in cash in February 2022.</ix:footnote></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; width: 100%"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">
<td id="xdx_F03_zH0cXkuGhcYd" style="font: 10pt Times New Roman, Times, Serif; width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>iii</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F16_zSKlza7Ok2O8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:footnote id="Footnote002047" xml:lang="en-US">On May 1, 2019 and December 1, 2022 the Company entered into two separated interest-free loan facility agreements
with Vienna Management Ltd, one of the Company&#8217;s major shareholders. Both revolving loan facility agreements offered up to S$<span id="xdx_904_eus-gaap--RepaymentsOfLinesOfCredit_pn5n6_c20230101__20231231_z4jzbcQJg5xb" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_"><ix:nonFraction name="us-gaap:RepaymentsOfLinesOfCredit" contextRef="From2023-01-01to2023-12-31" id="Fact002048" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="SGD">2.0</ix:nonFraction></span>
million each for general working capital and general corporate purposes. The amount of S$<span id="xdx_908_eus-gaap--ProceedsFromRepaymentsOfRelatedPartyDebt_iN_di_uSGD_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--RevolvingLoanFacilityAgreementsMember_zY32s0sjWbB5" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_"><ix:nonFraction name="us-gaap:ProceedsFromRepaymentsOfRelatedPartyDebt" contextRef="From2022-01-012022-12-31_custom_RevolvingLoanFacilityAgreementsMember" id="Fact002049" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">2,290,044</ix:nonFraction> </span>(US$<span id="xdx_901_eus-gaap--ProceedsFromRepaymentsOfRelatedPartyDebt_iN_di_uUSD_c20220101__20221231__us-gaap--TypeOfArrangementAxis__custom--RevolvingLoanFacilityAgreementsMember_z6VoTdEOAE96" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_"><ix:nonFraction name="us-gaap:ProceedsFromRepaymentsOfRelatedPartyDebt" contextRef="From2022-01-012022-12-31_custom_RevolvingLoanFacilityAgreementsMember" id="Fact002050" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,708,478</ix:nonFraction></span>) on December 31, 2022
had been fully settled in March 2023.</ix:footnote></span></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; width: 100%"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">
<td id="xdx_F04_zTk7nCvKIxN9" style="font: 10pt Times New Roman, Times, Serif; width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>iii</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F15_zYeSbhEHSBb3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:footnote id="Footnote002051" xml:lang="en-US">On
                                                                                                                                                                        February 25, 2022, the Company entered into a services agreement with Mr. Loh., with a term from February 25, 2022, to complete a
                                                                                                                                                                        renovation project in consideration S$<span id="xdx_909_ecustom--RenovationProjectConsideration_iI_uSGD_c20220225_z1wAPPi0H1Oh" title="Renovation project" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_"><ix:nonFraction name="OMH:RenovationProjectConsideration" contextRef="AsOf2022-02-25" id="Fact002053" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">3,618,250</ix:nonFraction></span>
                                                                                                                                                                        (US$<span id="xdx_90B_ecustom--RenovationProjectConsideration_iI_uUSD_c20220225_zC3SRcj0d7og" title="Renovation project" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_"><ix:nonFraction name="OMH:RenovationProjectConsideration" contextRef="AsOf2022-02-25" id="Fact002055" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,699,381</ix:nonFraction></span>).
                                                                                                                                                                        The Company received in advance of completion of performance obligations under an agreement amounted to S$<span id="xdx_90E_eus-gaap--RevenueRemainingPerformanceObligation_iI_uSGD_c20221231__dei--LegalEntityAxis__custom--MrLohMember_zI5kqzUFA8V6" title="performance obligations" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_"><ix:nonFraction name="us-gaap:RevenueRemainingPerformanceObligation" contextRef="AsOf2022-12-31_custom_MrLohMember" id="Fact002057" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">103,908</ix:nonFraction></span>
(US$<span id="xdx_909_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20221231__dei--LegalEntityAxis__custom--MrLohMember_ze2Oa65WjNz7" title="performance obligations" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_"><ix:nonFraction name="us-gaap:RevenueRemainingPerformanceObligation" contextRef="AsOf2022-12-31_custom_MrLohMember" id="Fact002059" format="ixt:numdotdecimal" decimals="0" unitRef="USD">77,520</ix:nonFraction></span>) as of December 31, 2022.</ix:footnote></span></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; width: 100%"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">
<td style="font: 10pt Times New Roman, Times, Serif; width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup id="xdx_F05_zMTmySJqQJI8">iv</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1D_zku9jXM7sz4k" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:footnote id="Footnote002060" xml:lang="en-US">On June 22, 2023,
the Company extended payment for Notarization services for Anthill Corp in view of operational urgency. This amount will be recovered
by December 31, 2024 from Anthill Corp.</ix:footnote></span></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; width: 100%"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">
<td style="font: 10pt Times New Roman, Times, Serif; width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup id="xdx_F0D_z6KlFQehOnz1">v</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F13_zyGuruck0feb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:footnote id="Footnote002061" xml:lang="en-US">On
                                            December 28, 2023, Ms. Wong Wan Chew made short-term advances to the Company S$<span id="xdx_901_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_uSGD_c20231228__us-gaap--CreditFacilityAxis__us-gaap--RevolvingCreditFacilityMember_zCHva7oHnPxl" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_"><ix:nonFraction name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" contextRef="AsOf2023-12-28_us-gaap_RevolvingCreditFacilityMember" id="Fact002062" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">240,000</ix:nonFraction></span> for
                                            general working capital and general corporate purposes.</ix:footnote></span></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">
<td style="font: 10pt Times New Roman, Times, Serif; width: 15pt; text-align: right"><span id="xdx_F01_zqxFYBix7Xu1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><sup>vi</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F14_zjsUibDO2LB2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:footnote id="Footnote002063" xml:lang="en-US">On
                                                                                                                                                                       March 10 and September 12, 2023, Ms. Wong Wan Pei paid on behalf of the Company using her credit card facility for PropertyGuru
                                                                                                                                                                       advertisement packages for the amounts of S$<span id="xdx_90F_eus-gaap--RepaymentsOfLongTermLinesOfCredit_uSGD_c20230310__20230310__us-gaap--CreditFacilityAxis__us-gaap--RevolvingCreditFacilityMember_zmuSDQXTXw1f" title="Payment for line of credit" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_"><ix:nonFraction name="us-gaap:RepaymentsOfLongTermLinesOfCredit" contextRef="From2023-03-102023-03-10_us-gaap_RevolvingCreditFacilityMember" id="Fact002065" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">169,817</ix:nonFraction></span>
                                                                                                                                                                       and S$<span id="xdx_90D_eus-gaap--RepaymentsOfLongTermLinesOfCredit_uSGD_c20230912__20230912__us-gaap--CreditFacilityAxis__us-gaap--RevolvingCreditFacilityMember_zgkpSnwjq8vb" title="Payment for line of credit" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_"><ix:nonFraction name="us-gaap:RepaymentsOfLongTermLinesOfCredit" contextRef="From2023-09-122023-09-12_us-gaap_RevolvingCreditFacilityMember" id="Fact002067" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">110,000</ix:nonFraction></span>,
                                                                                                                                                                       respectively, while the Company repaid the monthly instalments. During the year, the accumulated credit card settlements amounted to S$<span id="xdx_901_eus-gaap--CreditCardReceivables_iI_uSGD_c20230310__us-gaap--CreditFacilityAxis__us-gaap--RevolvingCreditFacilityMember_zjXnCQOzgzNe" title="Credit card settlements" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_"><ix:nonFraction name="us-gaap:CreditCardReceivables" contextRef="AsOf2023-03-10_us-gaap_RevolvingCreditFacilityMember" id="Fact002069" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">291,392</ix:nonFraction></span> and resulted an overpayment of S$<span id="xdx_901_ecustom--OverpaymentsOfLongTermLinesOfCredit_uSGD_c20230310__20230310__us-gaap--CreditFacilityAxis__us-gaap--RevolvingCreditFacilityMember_zB7gNZT9kUch" title="Overpayments of long term lines of credit" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_"><ix:nonFraction name="OMH:OverpaymentsOfLongTermLinesOfCredit" contextRef="From2023-03-102023-03-10_us-gaap_RevolvingCreditFacilityMember" id="Fact002071" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">11,575</ix:nonFraction></span></ix:footnote></span>. On
November 30, 2023, Ms. Wong Wan Pei made short-term advances to the Company S$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgYmFsYW5jZXMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_uSGD_c20231130__us-gaap--CreditFacilityAxis__us-gaap--RevolvingCreditFacilityMember_zaIAuINEN9C1"><ix:nonFraction name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" contextRef="AsOf2023-11-30_us-gaap_RevolvingCreditFacilityMember" id="Fact002072" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">200,000</ix:nonFraction>
</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">for general working capital and general corporate
purposes.</span></td>
</tr></table>

</ix:nonNumeric><p id="xdx_8A6_zAXIarZaPdBk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact002074" name="us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock"><p id="xdx_899_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zKJwT5S1udG1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Related
party transactions</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span id="xdx_8BD_zcFj8DQWybha" style="display: none">Schedule
of related party transactions</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif">Transaction nature</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif">Name</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: right"><b>December 31, 2021</b></td>
    <td><sup>&#160;</sup></td>
    <td>&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">December 31, 2022</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><sup>&#160;</sup></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">December 31, 2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">December 31, 2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="2" style="text-align: right"><b>SGD</b></td>
    <td><sup>&#160;</sup></td>
    <td>&#160;</td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">SGD</td><td style="font: bold 10pt Times New Roman, Times, Serif"><sup>&#160;</sup></td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">SGD</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">USD</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Brokerage services provided to</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Ms. Rhonda Wong</p></td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td>&#160;</td>
    <td id="xdx_984_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_uSGD_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsRhondaWongMember_fKDEp_zEeVYCT4XqAf" title="Related party transaction, amounts of transaction" style="text-align: right"><ix:nonFraction name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" contextRef="From2021-01-012021-12-31_custom_MsRhondaWongMember" id="Fact002076" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">1,050</ix:nonFraction></td>
    <td><sup>(1)</sup></td>
    <td>&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td title="Related party transaction, amounts of transaction" id="xdx_982_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_uSGD_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsRhondaWongMember_fKDEp_zjeolJjUYkZe" style="font: normal 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: normal 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" contextRef="From2022-01-012022-12-31_custom_MsRhondaWongMember" id="Fact002078" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">2,900</ix:nonFraction></span></td><td style="font: normal 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_F25_zR0IeSa5On0e" style="font-style: normal; font-weight: normal"><sup>(1)</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td title="Related party transaction, amounts of transaction" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><p id="xdx_985_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_uSGD_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsRhondaWongMember_zBODD5kCbPM3" title="Related party transaction, amounts of transaction" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-sec-ix-hidden: xdx2ixbrl2080">-</span></p></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td title="Related party transaction, amounts of transaction" id="xdx_983_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_uUSD_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsRhondaWongMember_zDb9ejHjdv4k" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2082">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 35%; text-align: left">Brokerage services provided to</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: left">Mr. David Loh</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="text-align: right; width: 9%">&#160;</td>
    <td style="width: 1%"><sup>&#160;</sup></td>
    <td style="width: 2%">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_uSGD_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrDavidLohMember_z0Y5CJNXaMUa" title="Related party transaction, amounts of transaction" style="font: bold 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2084">-</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><sup>&#160;</sup></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_uSGD_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrDavidLohMember_fKDMp_zL3SSrgRUBOi" title="Related party transaction, amounts of transaction" style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" contextRef="From2023-01-012023-12-31_custom_MrDavidLohMember" id="Fact002086" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">11,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><sup id="xdx_F23_zCVu4dDgr4u8">(3)</sup></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_uUSD_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrDavidLohMember_zpltvn5ZmXTf" title="Related party transaction, amounts of transaction" style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" contextRef="From2023-01-012023-12-31_custom_MrDavidLohMember" id="Fact002088" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,338</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif"><b>Brokerage services provided to</b></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">Termbasu Holding Pte Ltd</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td>&#160;</td>
    <td id="xdx_989_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_uSGD_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TermbasuHoldingPteLtdMember_fKDIp_zp34deDj8X7h" title="Related party transaction, amounts of transaction" style="text-align: right"><ix:nonFraction name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" contextRef="From2021-01-012021-12-31_custom_TermbasuHoldingPteLtdMember" id="Fact002090" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">254,786</ix:nonFraction></td>
    <td><sup>(2)</sup></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td title="Related party transaction, amounts of transaction" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><p style="margin: 0">-&#160;</p></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><sup>&#160;</sup></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td title="Related party transaction, amounts of transaction" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><p style="margin: 0">-&#160;</p></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td title="Related party transaction, amounts of transaction" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><p style="margin: 0">-&#160;</p></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Emerging and other services to</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Mr. David Loh</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">-</td>
    <td><sup>&#160;</sup></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_uSGD_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrDavidLohOneMember_zo0v7wmhMB7g" title="Related party transaction, amounts of transaction" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" contextRef="From2022-01-012022-12-31_custom_MrDavidLohOneMember" id="Fact002092" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">2,981,957</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><sup>(4)</sup></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_uSGD_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrDavidLohOneMember_fKDQp_zVO9YVmJravh" title="Related party transaction, amounts of transaction" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" contextRef="From2023-01-012023-12-31_custom_MrDavidLohOneMember" id="Fact002094" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">511,040</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><p style="margin: 0"><sup>(4)</sup></p><sup id="xdx_F2F_z3ftJCzHtqei"></sup></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_uUSD_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrDavidLohOneMember_zuYdCign05kf" title="Related party transaction, amounts of transaction" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" contextRef="From2023-01-012023-12-31_custom_MrDavidLohOneMember" id="Fact002096" format="ixt:numdotdecimal" decimals="0" unitRef="USD">387,357</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Emerging and other services to</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Ms. Rhonda Wong</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">-</td>
    <td><sup>&#160;</sup></td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_uSGD_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsRhondaWongOneMember_fKDUp_zy6jLsZfhjte" title="Related party transaction, amounts of transaction" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" contextRef="From2022-01-012022-12-31_custom_MsRhondaWongOneMember" id="Fact002098" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">1,199</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span id="xdx_F26_zGp3htaRUW5i"><sup>(5)</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_uSGD_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsRhondaWongOneMember_fKDUp_zaMFJADF23Ak" title="Related party transaction, amounts of transaction" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" contextRef="From2023-01-012023-12-31_custom_MsRhondaWongOneMember" id="Fact002100" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">288</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><sup>(5)</sup></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_uUSD_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsRhondaWongOneMember_zy8gblOFBZH5" title="Related party transaction, amounts of transaction" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" contextRef="From2023-01-012023-12-31_custom_MsRhondaWongOneMember" id="Fact002102" format="ixt:numdotdecimal" decimals="0" unitRef="USD">218</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td id="xdx_F09_z23G9CrOTA7a" style="font: 10pt Times New Roman, Times, Serif">(1)</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p id="xdx_F11_zAhgzci67kh" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><ix:footnote id="Footnote002103" xml:lang="en-US">Ms. Rhonda Wong engaged the Company to look for tenant for a property in September 2021 and March 2022. The respective
project was completed during year ended December 31, 2021 and 2022, and Ms. Rhonda Wong paid the rental commission to the Company, being
S$<span id="xdx_908_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_uSGD_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsRhondaWongMember_zGqVjBwLlIH" title="Rental commission"><ix:nonFraction name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" contextRef="From2021-01-012021-12-31_custom_MsRhondaWongMember" id="Fact002105" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">1,050</ix:nonFraction></span> and S$<span id="xdx_904_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_uSGD_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsRhondaWongMember_zJ6bgrP8RcC6" title="Rental commission"><ix:nonFraction name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" contextRef="From2022-01-012022-12-31_custom_MsRhondaWongMember" id="Fact002107" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">2,900</ix:nonFraction></span> (US$<span id="xdx_90A_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_uUSD_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MsRhondaWongMember_zfNw47UtcIZ7" title="Rental commission"><ix:nonFraction name="us-gaap:RelatedPartyTransactionAmountsOfTransaction" contextRef="From2022-01-012022-12-31_custom_MsRhondaWongMember" id="Fact002109" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,164</ix:nonFraction></span>).</ix:footnote></p></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td id="xdx_F09_zJIXinTVCdUb" style="font: 10pt Times New Roman, Times, Serif">(2)</td>
    <td id="xdx_F13_zJMkC3kswOf4" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><ix:footnote id="Footnote002110" xml:lang="en-US">Termbasu Holding Pte Ltd entered seven (7) service agreements with the Company to sale seven (7) private properties
in January 2022. The commission was <span id="xdx_90B_ecustom--BusinessAcquisitionPercentageTransactionPrice_iI_dp_uPure_c20221231_zTYrdOLtm7Z3" title="Transaction price percentage"><ix:nonFraction name="OMH:BusinessAcquisitionPercentageTransactionPrice" contextRef="AsOf2022-12-31" id="Fact002112" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">2</ix:nonFraction></span>% of transaction price and paid upon completion of the transactions during the year ended December
31, 2022.</ix:footnote></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F0A_z0hBqzFWUk56" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1B_zKgxkIl1wt6g" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:footnote id="Footnote002113" xml:lang="en-US">Mr.
    David Loh engaged the Company to look for a tenant for a property and was completed during the year ended December 31, 2023. Mr.
    David Loh paid a service fee of S$<span id="xdx_906_eus-gaap--PaymentsForFees_uSGD_c20230101__20231231__srt--ProductOrServiceAxis__us-gaap--MaintenanceMember_z1mOU7TYShw3" title="Service fee" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgdHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:PaymentsForFees" contextRef="From2023-01-012023-12-31_us-gaap_MaintenanceMember" id="Fact002115" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">11,000</ix:nonFraction></span> (US$<span id="xdx_906_eus-gaap--PaymentsForFees_uUSD_c20230101__20231231__srt--ProductOrServiceAxis__us-gaap--MaintenanceMember_zmmGBYMqshEl" title="Service fee" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgdHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:PaymentsForFees" contextRef="From2023-01-012023-12-31_us-gaap_MaintenanceMember" id="Fact002117" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,338</ix:nonFraction></span>) to the Company.</ix:footnote></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F06_z81fwuwnVC2i" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F19_zjEAIbYeJkSh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:footnote id="Footnote002118" xml:lang="en-US">On
    February 25, 2022, the Company entered into a services agreement with subsequent various orders with Mr. Loh., with a term from
    February 25, 2022, to complete a renovation project in total consideration S$<span id="xdx_901_eus-gaap--BusinessCombinationConsiderationTransferred1_uSGD_c20220225__20231231__us-gaap--BusinessAcquisitionAxis__custom--MrLohMember__us-gaap--TypeOfArrangementAxis__custom--ServicesAgreementMember_zfu7NMb4fVkl" title="Total consideration amount"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2022-02-252023-12-31_custom_MrLohMember_custom_ServicesAgreementMember" id="Fact002120" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">3,492,997</ix:nonFraction></span> (US$<span id="xdx_90E_eus-gaap--BusinessCombinationConsiderationTransferred1_uUSD_c20220225__20231231__us-gaap--BusinessAcquisitionAxis__custom--MrLohMember__us-gaap--TypeOfArrangementAxis__custom--ServicesAgreementMember_zsxQ3j8Hp6h9" title="Total consideration amount"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2022-02-252023-12-31_custom_MrLohMember_custom_ServicesAgreementMember" id="Fact002122" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,612,033</ix:nonFraction></span>). For the year ended December
    31, 2022, the project was not completed and Mr. Loh. paid to the Company in consideration S$<span id="xdx_900_eus-gaap--BusinessCombinationConsiderationTransferred1_uSGD_c20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--MrLohMember__us-gaap--TypeOfArrangementAxis__custom--ServicesAgreementMember_z4x2WAejjUai" title="Total consideration amount"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2022-01-012022-12-31_custom_MrLohMember_custom_ServicesAgreementMember" id="Fact002124" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">3,085,865</ix:nonFraction></span> (US$<span id="xdx_908_eus-gaap--BusinessCombinationConsiderationTransferred1_uUSD_c20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--MrLohMember__us-gaap--TypeOfArrangementAxis__custom--ServicesAgreementMember_zjXCompBITv3" title="Total consideration amount"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2022-01-012022-12-31_custom_MrLohMember_custom_ServicesAgreementMember" id="Fact002126" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,302,197</ix:nonFraction></span>). The Company
    received in advance of completion of performance obligations under an agreement amounted to S$<span id="xdx_901_eus-gaap--RevenueRemainingPerformanceObligation_iI_uSGD_c20221231__us-gaap--BusinessAcquisitionAxis__custom--MrLohMember__us-gaap--TypeOfArrangementAxis__custom--ServicesAgreementMember_zSuKaAHCstFe" title="performance obligations"><ix:nonFraction name="us-gaap:RevenueRemainingPerformanceObligation" contextRef="AsOf2022-12-31_custom_MrLohMember_custom_ServicesAgreementMember" id="Fact002128" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">103,908</ix:nonFraction></span> (US$<span id="xdx_90A_eus-gaap--RevenueRemainingPerformanceObligation_iI_uUSD_c20221231__us-gaap--BusinessAcquisitionAxis__custom--MrLohMember__us-gaap--TypeOfArrangementAxis__custom--ServicesAgreementMember_z1gTritKSW9g" title="performance obligations"><ix:nonFraction name="us-gaap:RevenueRemainingPerformanceObligation" contextRef="AsOf2022-12-31_custom_MrLohMember_custom_ServicesAgreementMember" id="Fact002130" format="ixt:numdotdecimal" decimals="0" unitRef="USD">77,520</ix:nonFraction></span>) as of December 31,
    2022. During the year ended December 31, 2022, the Company recognized revenue S$<span id="xdx_902_eus-gaap--Revenues_uSGD_c20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--MrLohMember__us-gaap--TypeOfArrangementAxis__custom--ServicesAgreementMember_zfmvenPjNJx1" title="Revenue"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2022-01-012022-12-31_custom_MrLohMember_custom_ServicesAgreementMember" id="Fact002132" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">2,981,957</ix:nonFraction></span> (US$<span id="xdx_902_eus-gaap--Revenues_uUSD_c20220101__20221231__us-gaap--BusinessAcquisitionAxis__custom--MrLohMember__us-gaap--TypeOfArrangementAxis__custom--ServicesAgreementMember_zkAVO6pnhgJa" title="Revenue"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2022-01-012022-12-31_custom_MrLohMember_custom_ServicesAgreementMember" id="Fact002134" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,224,676</ix:nonFraction></span>) for the project. During the
    year ended December 31, 2023, revenue recognized for the services agreement with Mr. David Loh for S$<span id="xdx_901_eus-gaap--PaymentsForFees_uSGD_c20230101__20231231__srt--ProductOrServiceAxis__us-gaap--ManagementServiceMember__us-gaap--TypeOfArrangementAxis__custom--ServicesAgreementMember_z1ckkjxSDEFk" title="Service fee" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgdHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:PaymentsForFees" contextRef="From2023-01-012023-12-31_us-gaap_ManagementServiceMember_custom_ServicesAgreementMember" id="Fact002136" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">511,040</ix:nonFraction></span>
    (US$<span id="xdx_90F_eus-gaap--PaymentsForFees_uUSD_c20230101__20231231__srt--ProductOrServiceAxis__us-gaap--ManagementServiceMember__us-gaap--TypeOfArrangementAxis__custom--ServicesAgreementMember_zOaLumEGWBV9" title="Service fee" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgdHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:PaymentsForFees" contextRef="From2023-01-012023-12-31_us-gaap_ManagementServiceMember_custom_ServicesAgreementMember" id="Fact002138" format="ixt:numdotdecimal" decimals="0" unitRef="USD">387,357</ix:nonFraction></span>).</ix:footnote></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F0B_zlSP4exDRjU9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p id="xdx_F16_zCSN2XLNYsCi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><ix:footnote id="Footnote002139" xml:lang="en-US">Ms.
Rhonda Wong engaged the Company to move and clean her house in April 2022. The project was completed during year ended December 31, 2022,
and Ms. Rhonda Wong paid a service fee of S$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgdHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_906_eus-gaap--PaymentsForFees_uSGD_c20220101__20221231__srt--ProductOrServiceAxis__custom--CleaningServiceMember_zUjxvh8hEDNi"><ix:nonFraction name="us-gaap:PaymentsForFees" contextRef="From2022-01-012022-12-31_custom_CleaningServiceMember" id="Fact002140" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">1,199</ix:nonFraction>
</span>(US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgdHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--PaymentsForFees_uUSD_c20220101__20221231__srt--ProductOrServiceAxis__custom--CleaningServiceMember_zaEQoCgDp6xa"><ix:nonFraction name="us-gaap:PaymentsForFees" contextRef="From2022-01-012022-12-31_custom_CleaningServiceMember" id="Fact002141" format="ixt:numdotdecimal" decimals="0" unitRef="USD">896</ix:nonFraction></span>)
to the Company.</ix:footnote></p>
                                                         <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>
                                                         <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Ms. Rhonda Wong engaged the Company to perform aircon cleaning for her house and the project was completed during the year ended December
31, 2023, and Ms. Rhonda Wong paid a service fee of S$<span id="xdx_90C_eus-gaap--PaymentsForFees_uSGD_c20230101__20231231__srt--ProductOrServiceAxis__custom--AirconCleaningServiceMember_zwIXjCcBEuOg" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgdHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:PaymentsForFees" contextRef="From2023-01-012023-12-31_custom_AirconCleaningServiceMember" id="Fact002142" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">288</ix:nonFraction></span>
(US$<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlbGF0ZWQgcGFydHkgdHJhbnNhY3Rpb25zIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90C_eus-gaap--PaymentsForFees_uUSD_c20230101__20231231__srt--ProductOrServiceAxis__custom--AirconCleaningServiceMember_zd9DCnZJ4Z89"><ix:nonFraction name="us-gaap:PaymentsForFees" contextRef="From2023-01-012023-12-31_custom_AirconCleaningServiceMember" id="Fact002143" format="ixt:numdotdecimal" decimals="0" unitRef="USD">218</ix:nonFraction></span>)
to the Company.</p></td></tr>
  </table>
</ix:nonNumeric><p id="xdx_8A3_zoJW369CZNok" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<ix:exclude><!-- Field: Page; Sequence: 142; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span>&#160;</span></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact002145" name="us-gaap:IncomeTaxDisclosureTextBlock"><p id="xdx_802_eus-gaap--IncomeTaxDisclosureTextBlock_zfN1f4qNQV4h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
15 &#8211; <span id="xdx_825_ziUsCKHveVAj">Income taxes</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Caymans
and BVIs</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company and its subsidiary are domiciled in the Cayman Islands and the British Virgin Islands, respectively. Both localities currently
enjoy permanent income tax holidays; accordingly, the Company and Ohmyhome BVI do not accrue income taxes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Singapore</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
(S), Ohmyhome Renovation Pte Ltd, Ohmyhome Insurance Pte Ltd, Cora Pro Pte Ltd and DreamR Projects Pte. Ltd., Ohmyhome Property Management Pte. Ltd. are incorporated in Singapore and
are subject to Singapore Corporate Tax on the taxable income as reported in its statutory financial statements adjusted in accordance
with relevant Singapore tax laws. The applicable tax rate is <span id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_uPure_c20230101__20231231__srt--RangeAxis__srt--MinimumMember__srt--StatementGeographicalAxis__country--SG_zpzA5DOnyZC1" title="Tax rate"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential" contextRef="From2023-01-012023-12-31_srt_MinimumMember_country_SG" id="Fact002147" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">17</ix:nonFraction></span>% in Singapore, with <span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp_c20230101__20231231__srt--RangeAxis__srt--MaximumMember__srt--StatementGeographicalAxis__country--SG_z7ZfVsUuiPrf" title="Tax rate"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential" contextRef="From2023-01-012023-12-31_srt_MaximumMember_country_SG" id="Fact002149" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">75</ix:nonFraction></span>% of the first S$<span id="xdx_900_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_uSGD_c20230101__20231231_zgYYCmQVeg37" title="Income tax"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationForeignIncomeTaxRateDifferential" contextRef="From2023-01-01to2023-12-31" id="Fact002151" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">10,000</ix:nonFraction></span> taxable income and <span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_uPure_c20230101__20231231_z0aL63FDQ8Ub" title="Tax rate"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential" contextRef="From2023-01-01to2023-12-31" id="Fact002153" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">50</ix:nonFraction></span>%
of the next S$<span id="xdx_907_ecustom--TaxableIncomeExemptedFromIncomeTax_uSGD_c20230101__20231231_zIRFN4Bg0Tk5" title="Taxable income exempted from income tax"><ix:nonFraction name="OMH:TaxableIncomeExemptedFromIncomeTax" contextRef="From2023-01-01to2023-12-31" id="Fact002155" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">190,000</ix:nonFraction></span> taxable income exempted from income tax.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
operating loss will be carried forward indefinitely under Singapore profits tax regulation. As of December 31, 2021, 2022 and 2023,
the Company did not generate net taxable income to utilize net operating loss, which will carry forwards to offset future taxable
income.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Malaysia</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ohmyhome
Sdn Bhd and Ohmyhome Realtors Sdn Bhd are subject to Malaysia Corporate Tax on the taxable income as reported in its statutory financial
statements adjusted in accordance with relevant Malaysia tax laws. The standard corporate income tax rate in Malaysia is <span id="xdx_902_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp_uPure_c20230101__20231231__srt--StatementGeographicalAxis__country--MY_zsqdczEKycAe" title="Tax rate"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential" contextRef="From2023-01-012023-12-31_country_MY" id="Fact002157" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">24</ix:nonFraction></span>%. However,
if the company has a paid-up capital of MYR <span id="xdx_909_eus-gaap--AdditionalPaidInCapital_iI_pn5n6_uMYR_c20231231__srt--StatementGeographicalAxis__country--MY_zXZWCNc1fNhe" title="Additional paid in capital"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2023-12-31_country_MY" id="Fact002159" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="MYR">2.5</ix:nonFraction></span> million or less, and gross income from business of not more than MYR <span id="xdx_900_eus-gaap--GrossProfit_pn6n6_uMYR_c20230101__20231231__srt--StatementGeographicalAxis__country--MY_zk2burijhhJf" title="Gross profit"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2023-01-012023-12-31_country_MY" id="Fact002161" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="MYR">50</ix:nonFraction></span> million, the
tax rate will be <span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_uPure_c20230101__20231231__srt--StatementGeographicalAxis__country--MY__srt--RangeAxis__srt--MinimumMember_zILMfjsEMkt8" title="Tax rate"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential" contextRef="From2023-01-012023-12-31_country_MY_srt_MinimumMember" id="Fact002163" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">17</ix:nonFraction></span>% on the first MYR <span id="xdx_908_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_uMYR_c20230101__20231231__srt--StatementGeographicalAxis__country--MY_zv4NJgfptK5j" title="IncomeTaxExpenseBenefit"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationForeignIncomeTaxRateDifferential" contextRef="From2023-01-012023-12-31_country_MY" id="Fact002165" format="ixt:numdotdecimal" decimals="0" unitRef="MYR">600,000</ix:nonFraction></span> and <span id="xdx_902_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_pid_dp_uPure_c20230101__20231231__srt--StatementGeographicalAxis__country--MY__srt--RangeAxis__srt--MaximumMember_zehskxFEm1s3" title="Tax rate"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential" contextRef="From2023-01-012023-12-31_country_MY_srt_MaximumMember" id="Fact002167" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">24</ix:nonFraction></span>% on amount exceeding MYR <span id="xdx_908_eus-gaap--ForeignIncomeTaxExpenseBenefitContinuingOperations_uMYR_c20230101__20231231__srt--StatementGeographicalAxis__country--MY_zZVmKSE0ANe8" title="Income tax expense benefit"><ix:nonFraction name="us-gaap:ForeignIncomeTaxExpenseBenefitContinuingOperations" contextRef="From2023-01-012023-12-31_country_MY" id="Fact002169" format="ixt:numdotdecimal" decimals="0" unitRef="MYR">600,000</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
operations in Malaysia incurred cumulative net operating losses which can be carried forward for a maximum period of seven consecutive
years to offset future taxable income.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact002171" name="us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"><p id="xdx_895_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zfNXYelMW4Y6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
components of loss before income taxes were comprised of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_8B4_zb8BS1ubButa" style="display: none">Schedule of income taxes</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><b>December 31,</b></p>

<p style="border-bottom: Black 1.5pt solid; margin: 0; text-align: right"><b>2021</b></p>

</td>
    <td>&#160;</td>
    <td>&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
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    <td colspan="2" style="text-align: right">SGD</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right">SGD</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td style="width: 1%">&#160;</td>
    <td id="xdx_983_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uSGD_c20210101__20211231__srt--StatementGeographicalAxis__country--SG_zgjZwXUXGULd" style="text-align: right; width: 12%">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2021-01-012021-12-31_country_SG" id="Fact002172" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">1,764,537</ix:nonFraction></td>
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    <td style="width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uSGD_c20220101__20221231__srt--StatementGeographicalAxis__country--SG_zhyziGVHUjwh" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2022-01-012022-12-31_country_SG" id="Fact002173" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">2,959,534</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uUSD_c20230101__20231231__srt--StatementGeographicalAxis__country--SG_zZ3dnG8Qxdjg" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2023-01-012023-12-31_country_SG" id="Fact002175" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,119,554</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1.5pt solid">&#160;</td>
    <td id="xdx_988_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uSGD_c20210101__20211231__srt--StatementGeographicalAxis__country--MY_zP2vE4NVLU59" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2021-01-012021-12-31_country_MY" id="Fact002176" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">128,738</ix:nonFraction></td>
    <td>)</td>
    <td>&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uSGD_c20220101__20221231__srt--StatementGeographicalAxis__country--MY_z8mtGfhKJpp8" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2022-01-012022-12-31_country_MY" id="Fact002177" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">114,507</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
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    <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">Loss before income taxes provision</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid">&#160;</td>
    <td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_uSGD_c20210101__20211231_zriCceCcR24a" style="border-bottom: Black 1.5pt solid; text-align: right"><b>(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2021-01-012021-12-31" id="Fact002180" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="SGD">1,893,275</ix:nonFraction></b></td>
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</ix:nonNumeric><p id="xdx_8A9_zjrpJqjIPrb6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
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  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
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    <td>&#160;</td>
    <td id="xdx_988_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_uSGD_c20211231__srt--StatementGeographicalAxis__country--SG_zpNarNUzl6e2" style="text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2021-12-31_country_SG" id="Fact002194" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">255,364</ix:nonFraction></td>
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    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_uSGD_c20221231__srt--StatementGeographicalAxis__country--SG_zPU26FocQXhf" style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2022-12-31_country_SG" id="Fact002195" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">503,121</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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</ix:nonNumeric><p id="xdx_8A8_zcwDADbeE1Ic" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 143; Value: 1 -->
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    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Uncertain
tax positions</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company evaluates each uncertain tax position (including the potential application of interest and penalties) based on the technical
merits, and measures the unrecognized benefits associated with the tax positions. As of December 31, 2021, 2022 and 2023, the
Company did not have any significant unrecognized uncertain tax positions. The Company did not incur any interest and penalties
related to potential underpaid income tax expenses for the years ended December 31, 2021, 2022 and 2023 and also does not anticipate
any significant increases or decreases in unrecognized tax benefits in the next 12 months from December 31, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact002207" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock"><p id="xdx_80D_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zGENK8YLDLTf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
16 &#8211; <span id="xdx_822_zho3iokouokl">Equity</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Ordinary
shares</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the sake of undertaking a public offering of the Company&#8217;s ordinary shares, the Company has performed a series of re-organizing
transactions resulting in <span id="xdx_90E_eus-gaap--CommonStockSharesOutstanding_iI_c20221231_zpeIachG14Ij" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2022-12-31" id="Fact002209" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">16,250,000</ix:nonFraction></span> shares of ordinary shares outstanding that have been retroactively restated to the beginning of
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shares that are accounted for as permanent equity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact002217" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock"><p id="xdx_804_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_znKwttxQcl1j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
17 &#8211; <span id="xdx_826_zNqmCOj1FAye">Commitment and Contingencies</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Lease
commitments</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company determines if a contract contains a lease at inception. US GAAP requires that the Company&#8217;s leases be evaluated and classified
as operating or finance leases for financial reporting purposes. The classification evaluation begins at the commencement date and the
lease term used in the evaluation includes the non-cancellable period for which the Company has the right to use the underlying asset,
together with renewal option periods when the exercise of the renewal option is reasonably certain and failure to exercise such option
which results in an economic penalty.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 144; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has two property lease agreements with lease terms ranging for one year and two years, respectively. The Company&#8217;s lease
agreements do not contain any material residual value guarantees or material restrictive covenants. Upon adoption of ASU 2016-02, no
right-of-use (&#8220;ROU&#8221;) assets nor lease liability was recorded for the lease with a lease term with one year.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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Company&#8217;s commitment for minimum lease payments under the operating lease that is within twelve months as of December 31, 2023
as follow:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_8B7_zB33rKSyy42j" style="display: none">Schedule
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<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td colspan="2" id="xdx_495_20231231_zyk6uKKndax4" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Minimum lease <br/> payment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" contextRef="AsOf2023-12-31" id="Fact002227" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">348,323</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_uSGD_maLOLLPzpoI_zrsudkwszgT5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">2025</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
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  <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_uSGD_maLOLLPzpoI_z8pYSphkwHI1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_uSGD_mtLOLLPzpoI_mtLOLLPzcQg_zrvEBrGtZmna" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Total future lease payment</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue" contextRef="AsOf2023-12-31" id="Fact002233" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">461,452</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">Amount representing interest</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
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    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Present value of operating lease liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiability" contextRef="AsOf2023-12-31" id="Fact002237" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">455,691</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
<tr id="xdx_40D_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_di_uSGD_maOLLzOga_zn4SChVxs6K7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">Less: current portion</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
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</table>

</ix:nonNumeric><p id="xdx_8A4_zxsuo8oBfdrg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact002243" name="OMH:ScheduleOfOtherSupplementalInformationTableTextBlock"><p id="xdx_899_ecustom--ScheduleOfOtherSupplementalInformationTableTextBlock_zBuWQFjDAWYk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following summarizes other supplemental information about the Company&#8217;s operating lease as of December 31, 2023:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_8B5_zaStRsVTwIal" style="display: none">Schedule
of other supplemental information</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: justify">Weighted average discount rate</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span id="xdx_909_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20231231_zHDrXlhCi9xg" title="Weighted average discount rate"><ix:nonFraction name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" contextRef="AsOf2023-12-31" id="Fact002245" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">2.15</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Weighted average remaining lease term (years)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20231231_zTmsEufb6bti" title="Weighted average remaining lease term (years)"><ix:nonNumeric contextRef="AsOf2023-12-31" format="ixt-sec:duryear" id="Fact002247" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1">2.0</ix:nonNumeric></span> years</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A1_zE65FLMGSUml" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2023-01-01to2023-12-31" escape="true" id="Fact002249" name="us-gaap:SubsequentEventsTextBlock"><p id="xdx_80C_eus-gaap--SubsequentEventsTextBlock_zTEBPSWLQvTa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
18 &#8211; <span id="xdx_82A_zrYakzkTQZQg">Subsequent events</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has assessed all events from December 31, 2023, up through April 23, 2024 which is the date that these consolidated
financial statements are available to be issued.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 16, 2024, the Company completed its follow-on public offering. In this offering, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240216__20240216__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zlVqcmRP636l" title="Shares issued"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2024-02-162024-02-16_us-gaap_IPOMember_us-gaap_SubsequentEventMember" id="Fact002251" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,555,555</ix:nonFraction></span> Ordinary Shares
at a price of US$<span id="xdx_903_eus-gaap--SharePrice_iI_pid_c20240216__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zhkgukMoHAA1" title="Shares issued, price per share"><ix:nonFraction name="us-gaap:SharePrice" contextRef="AsOf2024-02-16_us-gaap_IPOMember_us-gaap_SubsequentEventMember" id="Fact002253" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.35</ix:nonFraction></span> per share. The Company received gross proceeds in the amount of US$<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pn5n6_c20240216__20240216__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zd7IyVilOuQf" title="Shares issued, value"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2024-02-162024-02-16_us-gaap_IPOMember_us-gaap_SubsequentEventMember" id="Fact002255" format="ixt:numdotdecimal" decimals="-5" scale="6" unitRef="SGD">4.8</ix:nonFraction></span> million before deducting any underwriting
discounts or expenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Ohmyhome Pte. Ltd., a wholly owned subsidiary of the Company, has signed a Letter of Offer for a working capital loan of S$<span id="xdx_90A_ecustom--WorkingCapitalLoan_uSGD_c20240202__20240202__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_znZ6boeXjAsg" title="working capital loan"><ix:nonFraction name="OMH:WorkingCapitalLoan" contextRef="From2024-02-022024-02-02_us-gaap_SubsequentEventMember" id="Fact002257" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">432,000</ix:nonFraction></span> (US$<span id="xdx_901_ecustom--WorkingCapitalLoan_uUSD_c20240202__20240202__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zfA9wdxeHXbf" title="working capital loan"><ix:nonFraction name="OMH:WorkingCapitalLoan" contextRef="From2024-02-022024-02-02_us-gaap_SubsequentEventMember" id="Fact002259" format="ixt:numdotdecimal" decimals="0" unitRef="USD">327,397</ix:nonFraction></span>) by an established private lender on
February 2, 2024, and has received S$<span id="xdx_90C_eus-gaap--ProceedsFromLoans_uSGD_c20230419__20230419_z3y4l4LERVqj" title="Proceeds from loan"><ix:nonFraction name="us-gaap:ProceedsFromLoans" contextRef="From2023-04-192023-04-19" id="Fact002261" format="ixt:numdotdecimal" decimals="0" unitRef="SGD">427,216</ix:nonFraction></span>
(US$<span id="xdx_901_eus-gaap--ProceedsFromLoans_uUSD_c20230419__20230419_zIq7Eu0VILA7" title="Proceeds from loan"><ix:nonFraction name="us-gaap:ProceedsFromLoans" contextRef="From2023-04-192023-04-19" id="Fact002263" format="ixt:numdotdecimal" decimals="0" unitRef="USD">323,820</ix:nonFraction></span>)
in proceeds net of administrative fees on April 19, 2023, with a loan term of <span id="xdx_90C_eus-gaap--LongTermDebtTerm_iI_dtY_c20230419_zN5nlMTvWsRg" title="Loan term"><ix:nonNumeric contextRef="AsOf2023-04-19" format="ixt-sec:duryear" id="Fact002265" name="us-gaap:LongTermDebtTerm">5</ix:nonNumeric></span>
years at an interest rate of <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20230419_zLQkVZBkdH6h" title="Loan interest rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2023-04-19" id="Fact002267" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">7.50</ix:nonFraction></span>%
per annum.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Aside
to this, there are no material subsequent events that require disclosure in these consolidated financial statements.</span></p>

</ix:nonNumeric><p id="xdx_810_zOInzY2Pidae" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


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[{"type": "20-F", "sequence": "1", "filename": "form20-f.htm", "secsgml_size_bytes": 3066556}]
{"company-data": {"conformed-name": "Ohmyhome Ltd", "cik": "0001944902", "assigned-sic": "6531", "organization-name": "05 Real Estate & Construction", "irs-number": "000000000", "state-of-incorporation": "E9", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "20-F", "act": "34", "file-number": "001-41647", "film-number": "24866211"}, "business-address": {"street1": "11 LORONG 3 TOA PAYOH #04-16/21", "city": "JACKSON", "state": "U0", "zip": "319579", "phone": "65 6886 9009"}, "mail-address": {"street1": "11 LORONG 3 TOA PAYOH #04-16/21", "city": "JACKSON", "state": "U0", "zip": "319579"}}
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
20-F
(Mark
One)
☐
REGISTRATION STATEMENT PURSUANT TO SECTION 12(B) OR 12(G) OF THE SECURITIES EXCHANGE ACT OF 1934
OR
☒
ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the fiscal year ended
December 31
,
2023
OR
☐
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
OR
☐
SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from             to
Commission
file number:
001-41647
Ohmyhome
Limited
(Exact
name of Registrant as specified in its charter)
Cayman
Islands
(Jurisdiction
of incorporation or organization)
11
Lorong 3 Toa Payoh
Block
B, #04-16/21
,
Jackson Square
Singapore
319579
(Address
of principal executive offices)
Rhonda
Wong
ir@ohmyhome.com
+
65
6886 9009
11
Lorong 3 Toa Payoh
Block
B, #04-16/21
,
Jackson Square
Singapore
319579
(Name,
Telephone, E-mail and/or Facsimile number and Address of Company Contact Person)
Securities
registered or to be registered pursuant to Section 12(b) of the Act:
Title
    of each class
Trading
    Symbol(s)
Name
    of each exchange on which registered
Ordinary
shares, par value $0.001
per share
OMH
Nasdaq
Capital Market
Securities
registered or to be registered pursuant to Section 12(g) of the Act:
None
Securities
for which there is a reporting obligation pursuant to Section 15(d) of the Act:
None
Indicate
the number of outstanding shares of each of the issuer's classes of capital or common stock as of the close of the period covered
by the annual report:
22,785,110
ordinary shares issued and outstanding as of December 31, 2023.
Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.
☐
Yes ☒
No
If
this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section
13 or 15(d) of the Securities Exchange Act of 1934.
☐
Yes ☒
No
Indicate
by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days.
☒
Yes
☐ No
Indicate
by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data
File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding
12 months (or for such shorter period that the registrant was required to submit and post such files).
☒
Yes
☐ No
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerging growth
company. See definition of "large accelerated filer," "accelerated filer," and "emerging growth company"
in Rule 12b-2 of the Exchange Act.
Large
    accelerated filer ☐
Accelerated
    filer ☐
Non-accelerated
    filer
☒
Emerging
    growth company
☒
If
an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards† provided
pursuant to Section 13(a) of the Exchange Act.
☐
Indicate
by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered
public accounting firm that prepared or issued its audit report.
☐
If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements.
☐
Indicate by check mark whether
any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the
registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐
Indicate
by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:
U.S. GAAP
☒
International
    Financial Reporting Standards as issued
Other
    ☐
by
    the International Accounting Standards Board ☐
If
"Other" has been checked in response to the previous question, indicate by check mark which financial statement item the
registrant has elected to follow.
☐
Item 17 ☐ Item 18
If
this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Securities
Exchange Act of 1934).
☐
Yes ☒
No
(APPLICABLE
ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVE YEARS)
Indicate
by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities
Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.
☐
Yes ☐ No
Table
of Contents
Page
PART I
Item
    1.
Identity of Directors, Senior Management and Advisers
5
Item
    2.
Offer Statistics and Expected Timetable
5
Item
    3.
Key Information
5
Item
    4.
Information on the Company
32
Item
    4A.
Unresolved Staff Comments
56
Item
    5.
Operating and Financial Review and Prospects
56
Item
    6.
Directors, Senior Management and Employees
80
Item
    7.
Major Shareholders and Related Party Transactions
91
Item
    8.
Financial Information
93
Item
    9.
The Offer and Listing
94
Item
    10.
Additional Information
94
Item
    11.
Quantitative and Qualitative Disclosures About Market Risk
110
Item
    12.
Description of Securities Other than Equity Securities
110
PART II
Item
    13.
Defaults, Dividend Arrearages and Delinquencies
111
Item
    14.
Material Modifications to the Rights of Security Holders and Use of Proceeds
111
Item
    15.
Controls and Procedures
111
Item
    16A.
Audit Committee Financial Expert
112
Item
    16B.
Code of Ethics
112
Item
    16C.
Principal Accountant Fees and Services
112
Item
    16D.
Exemptions from the Listing Standards for Audit Committees
112
Item
    16E.
Purchases of Equity Securities by the Issuer and Affiliated Purchasers
112
Item
    16F.
Change in Registrant's Certifying Accountant
112
Item
    16G.
Corporate Governance
113
Item
    16H.
Mine Safety Disclosure
113
Item
    16I.
Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.
113
Item
    16J.
Insider Trading Policies
113
Item
    16K.
cybersecurity
113
PART III
Item
    17.
Financial Statements
114
Item
    18.
Financial Statements
114
Item
    19.
Exhibits
114
INTRODUCTION
Except
where the context otherwise requires and for purposes of this annual report only the term:
●
"AI"
    refers to artificial intelligence.
●
"Amended
    and Restated Memorandum and
Articles of Association"
    refers to the amended and restated memorandum and articles of association of our Company adopted on November 28, 2022, and as amended
    from time to time.
●
"Anthill"
    refers to Anthill Corporation Pte. Ltd., a company incorporated in Singapore and owned as to 50% each by Ms. Rhonda Wong and Ms.
    Race Wong and which own 8,415,406 Ordinary Shares representing approximately 36.93% of the entire issued share capital of our Company.
●
"BVI"
    refers to the British Virgin Islands.
●
"CEA"
    refers to Council for Estate Agencies of Singapore.
●
"Company"
    or "our Company" refers to Ohmyhome Limited, an exempted company incorporated in the Cayman Islands with limited liability
    under the Companies Act on July 19, 2022.
●
"Companies
    Act" refers to the Companies Act (2021 Revision) of the Cayman Islands, as amended, supplemented or modified from time to time.
●
"Cora.Pro"
    refers to Cora.Pro Pte. Ltd., a company incorporated in Singapore on May 21, 2020, and an indirect wholly-owned subsidiary of our
    Company.
●
"COVID-19"
    refers to the Coronavirus Disease 2019.
●
"COVID-19
    Act" refers to the COVID-19 (Temporary Measures) Act 2020 of Singapore, as amended, supplemented or modified from time to time.
●
"COVID-19
    Regulations" refers to the COVID-19 (Temporary Measures) (Control Order) Regulations 2020 of Singapore, as amended, supplemented
    or modified from time to time.
●
"Directors"
    refers to the directors of our Company as at the date of this annual report, unless otherwise stated.
●
"DIY"
    refers to do-it-yourself.
●
"DreamR" refers to The DreamR Project Pte. Ltd., a company incorporated in Singapore on December 7, 2021,
and an indirect wholly-owned subsidiary of our Company.
1
●
"Estate
    Agents Act" refers to the Estate Agents Act 2010 of Singapore, as amended, supplemented or modified from time to time.
●
"Exchange
    Act" refers to the United States Securities Exchange Act of 1934, as amended.
●
"Executive
    Directors" refers to the executive directors of our Company as at the date of this annual report, unless otherwise stated.
●
"Executive
    Officers" refers to the executive officers of our Company as at the date of this annual report, unless otherwise stated.
●
"Group,"
    "our Group," "we," "us," or "our" refers to our Company and its subsidiaries or any
    of them, or where the context so requires, in respect of the period before our Company becoming the holding company of its present
    subsidiaries, such subsidiaries as if they were subsidiaries of our Company at the relevant time or the businesses which have since
    been acquired or carried on by them or as the case may be their predecessors.
●
"GST"
    refers to the Goods and Services Tax chargeable pursuant to the Goods and Services Tax Act 1993 of Singapore.
●
"HDB"
    refers to the Housing & Development Board of Singapore.
●
"Independent
    Directors" refers to the independent non-executive Directors of our Company as at the date of this annual report, unless otherwise
    stated.
●
"MATCH"
    refers to the property matching technology and algorithm developed by our Group.
●
"MOM"
    refers to the Ministry of Manpower of Singapore.
●
"Ms.
    Race Wong" refers to Ms. Wong Wan Pei, our Director and Chief Operating Officer.
●
"Ms.
Rhonda Wong" refers to Ms. Wong Wan Chew, our Director, Chief Executive Officer, and Chief Financial Officer.
●
"Ohmyhome
    (BVI)" refers to Ohmyhome (BVI) Limited, a company incorporated in the BVI on July 27, 2022, and a wholly-owned subsidiary
    of our Company.
●
"Ohmyhome
    (I)" refers to Ohmyhome Insurance Pte. Ltd., a company incorporated in Singapore on March 5, 2020, and an indirect wholly-owned
    subsidiary of our Company.
●
"Ohmyhome
    (M)" refers to Ohmyhome Sdn. Bhd., a company incorporated in Malaysia on January 17, 2019, and an indirect subsidiary of our
    Company.
●
"Ohmyhome
    (R)" refers to Ohmyhome Renovation Pte. Ltd., a company incorporated in Singapore on March 5, 2020, and an indirect wholly-owned
    subsidiary of our Company.
●
"Ohmyhome
    (RL)" refers to Ohmyhome Realtors Sdn. Bhd., a company incorporated in Malaysia on January 17, 2019, and an indirect subsidiary
    of our Company.
●
"Ohmyhome
    (S)" refers to Ohmyhome Pte. Ltd., a company incorporated in Singapore on June 12, 2015, and an indirect wholly-owned subsidiary
    of our Company.
2
●
"Ordinary
    Shares" refers to the ordinary shares in the capital of our Company.
●
"Operating
    Subsidiaries" refers to Ohmyhome (S), Ohmyhome (I), Ohmyhome (R), Cora.Pro, DreamR, Ohmyhome (M) and Ohmyhome (RL).
●
"Other
    Existing Shareholders" refers to the existing shareholders of our Company immediately prior to the initial public offering
    (excluding Anthill), namely Ang Yen Ney, Anthony Craig Bolger, Ong Eng Yaw, Primefounders Pte. Ltd., Teo Khiam Chong, Vienna Management
    Ltd., Wang Yu Huei, K3 Ventures Pte. Ltd., Lee Kwi Thai, GEC Tech Ltd., Chew Kwee San, Fong Cheng Kee, Swettenham Blue Pte. Ltd.
    and Tsai Chun-Chia (all of whom are Independent Third Parties except Anthony Craig Bolger, Lee Kwi Thai and Vienna Management Ltd.)
    holding 284,806; 58,693; 344,593; 591,395; 230,215; 1,785,941; 460,429; 118,662; 122,307; 1,227,446; 292,280; 301,120; 625,024 and
    416,683 Ordinary Shares, respectively.
●
"Representative"
    refers to Prime Number Capital LLC, acting as the lead managing underwriter and book-runner with respect to the Ordinary Shares subject
    to the initial public offering.
●
"RM"
    refers to Malaysian ringgit, the lawful currency of Malaysia.
●
"S$"
    or "SGD" or "Singapore Dollars" refers to Singapore dollar(s), the lawful currency of Singapore.
●
"SCAL"
    refers to Singapore Contractors' Association Limited.
●
"SEC"
    refers to the United States Securities and Exchange Commission;
●
"Securities
    Act" refers to the U.S. Securities Act of 1933, as amended, supplemented or modified from time to time.
●
"Shareholders"
    refers to the holders of Ordinary Shares.
●
"Singapore
    Companies Act" refers to the Companies Act 1967 of Singapore, as amended, supplemented or modified from time to time.
●
"Simply" or "Simply (Singapore)"
refers to Simply Sakal Pte. Ltd., a company incorporated in Singapore and a wholly-owned subsidiary of our Company. With effect from
November 8, 2023, the name of the Company was changed from Simply Sakal Pte. Ltd. to Ohmyhome Property Management Pte. Ltd.
●
"Super
    Agents" refers to licensed real estate agents and salespersons employed by our Group on a full-time basis and not associated
    with any other agencies in the jurisdictions where we operate.
●
"TDSR"
    refers to the Total Debt Servicing Ratio.
●
"US$"
    or "U.S. dollars" refers to the lawful currency of the United States;
●
"U.S."
    or "United States" refers to the United States of America.
●
"VR"
    refers to virtual reality.
Ohmyhome
Limited is a holding company with operations conducted in Singapore and Malaysia through its operating subsidiaries in Singapore and
Malaysia, using Singapore dollars and Malaysian Ringgit. Our reporting currency is in Singapore dollars. This annual report also
contains translations of certain foreign currency amounts into U.S. dollars for the convenience of the reader. Unless otherwise
stated, all translations of Singapore dollars into U.S. dollars were made at S$1.3193 to US$1.00 for the financial year ended
December 31, 2023 amounts, S$1.3404 to US$1.00 for the financial year ended December 31, 2022 amounts, S$1.352 to US$1.00 for the
financial year ended December 31, 2021 amounts, S$1.3800 to US$1.00 for the financial year ended December 31, 2020 amounts, in
accordance with our internal exchange rate. We make no representation that the Singapore dollar or U.S. dollar amounts referred to
in this annual report could have been or could be converted into U.S. dollars or Singapore dollars, as the case may be, at any
particular rate or at all.
We
obtained the industry and market data used in this annual report or any document incorporated by reference from industry publications,
research, surveys and studies conducted by third parties and our own internal estimates based on our management's knowledge and
experience in the markets in which we operate. We did not, directly or indirectly, sponsor or participate in the publication of such
materials, and these materials are not incorporated in this annual report other than to the extent specifically cited in this annual
report. We have sought to provide current information in this annual report and believe that the statistics provided in this annual report
remain up-to-date and reliable, and these materials are not incorporated in this annual report other than to the extent specifically
cited in this annual report.
3
DISCLOSURE
REGARDING FORWARD-LOOKING STATEMENTS
This
annual report contains forward-looking statements that reflect our current expectations and views of future events, all of which are
subject to risks and uncertainties. Forward-looking statements give our current expectations or forecasts of future events. You can identify
these statements by the fact that they do not relate strictly to historical or current facts. You can find many (but not all) of these
statements by the use of words such as "approximates," "believes," "hopes," "expects,"
"anticipates," "estimates," "projects," "intends," "plans," "will,"
"would," "should," "could," "may" or other similar expressions in this annual report.
These statements are likely to address our growth strategy, financial results and product and development programs. You must carefully
consider any such statements and should understand that many factors could cause actual results to differ from our forward-looking statements.
These factors may include inaccurate assumptions and a broad variety of other risks and uncertainties, including some that are known
and some that are not. No forward-looking statement can be guaranteed and actual future results may vary materially. Factors that could
cause actual results to differ from those discussed in the forward-looking statements include, but are not limited to:
●
our
    goals and strategies;
●
our
    future business development, financial condition and results of operations;
●
introduction
    of new product and service offerings;
●
expected
    changes in our revenues, costs or expenditures;
●
our
    expectations regarding the demand for and market acceptance of our products and services;
●
expected
    growth of our customers, including consolidated account customers;
●
competition
    in our industry;
●
government
    policies and regulations relating to our industry;
●
the
    length and severity of the recent
COVID-19
outbreak
    and its impact on our business and industry
●
any
    recurrence of the
COVID-19
pandemic
    and scope of related government orders and restrictions and the extent of the impact of the
COVID-19
pandemic
    on the global economy;
●
other
    factors that may affect our financial condition, liquidity and results of operations; and
●
other
    risk factors discussed under "Item 3. Key
Information
    — 3.D.
Risk Factors."
We
base our forward-looking statements on our management's beliefs and assumptions based on information available to our management
at the time the statements are made. We caution you that actual outcomes and results may, and are likely to, differ materially from what
is expressed, implied or forecast by our forward-looking statements. Accordingly, you should be careful about relying on any forward-looking
statements. Except as required under the federal securities laws, we do not have any intention or obligation to update publicly any forward-looking
statements after the distribution of this annual report, whether as a result of new information, future events, changes in assumptions,
or otherwise.
4
PART
I
Item
1. Identity of Directors, Senior Management and Advisers
Not
applicable for annual reports on Form 20-F.
Item
2. Offer Statistics and Expected Timetable
Not
applicable for annual reports on Form 20-F.
Item
3. Key Information
3.A.
Reserved
3.B.
Capitalization and Indebtedness
Not
applicable for annual reports on Form 20-F.
3.C.
Reasons for the Offer and Use of Proceeds
Not
applicable for annual reports on Form 20-F.
3.D.
Risk Factors
Risk
Factor Summary
You
should carefully consider all of the information in this annual report before making an investment in our Ordinary Shares. Below please
find a summary of the principal risks and uncertainties we face, organized under relevant headings. Our business is subject to a number
of risks, including risks that may prevent us from achieving our business objectives or may adversely affect our business, financial
condition, results of operations, cash flows, and prospects. These risks are discussed more fully below and include, but are not limited
to, risks related to:
Risks
Relating to Our Business and Industry
●
We
are dependent on our Super Agents, in-house employees and our third party business partners on our platform to provide quality services
to customers (at page 7)
.
●
We
may be unable to maintain our relationships with our existing third party business partners and/or develop relationships with new third
party partners (at page 8).
●
We
    may be unable to generate profit in the future or at all (at page 9).
●
Our business model and
    growth strategy depend on our ability to attract home buyers and home sellers to our online platform in a cost-effective manner (at
    page 10).
●
We rely heavily on Internet
    search engines and mobile application stores to direct traffic to our website and our mobile application, respectively (at page 11).
●
The proper functioning
    and reliability of our online platform is essential to our business (at page 11).
●
We depend on the reliable
    performance of third party networks and mobile infrastructure (at page 12).
●
We incur costs and are
    subject to certain challenges which our competitors with different business models do not face (at page 12).
●
We may be unable to successfully
    renew our estate agent license (at page 13).
●
Our business is dependent
    on the availability of mortgage financing (at page 14).
●
Our
business generates and processes a large amount of consumer data, and the improper use, collection or disclosure of such data could subject
us to significant reputational, financial, legal and operational consequences (at page 14).
●
We
    may be unable to adequately protect our intellectual property and proprietary rights (at page 15).
●
We
rely on certain technology and software licensed from third parties (at page 17).
●
Our
    technology, software and systems are highly complex and may contain undetected errors or vulnerabilities. (at page 17).
●
We
are dependent on key management personnel for our future success and growth (at page 18).
●
We
may be unable to attract, retain, effectively train, motivate, and utilize Super Agents (at page 19).
●
We rely on certain key operating metrics to evaluate the performance of our business, and real or perceived inaccuracies
in such metrics may harm our reputation and negatively affect our business (at page 21).
●
Acquisitions by our Company has potential benefits such as expanding
product and service offerings, entering new markets, and acquiring new technologies, but also carries risks such as integration, cultural,
financial, regulatory, and legal risks (at page 22).
5
Risks
related to our Ordinary Shares
●
We
may not maintain the listing of our Ordinary Shares on the Nasdaq Capital Market which could limit investors' ability to make transactions
in our Ordinary Shares and subject us to additional trading restrictions (page 23).
●
The
trading price of our Ordinary Shares may be volatile and there may not be an active, liquid trading market for our Ordinary Shares, which
could result in substantial losses to you (page 24).
●
We
    may experience extreme stock price volatility, including any stock-run up, unrelated to our actual or expected operating performance,
    financial condition or prospects, making it difficult for prospective investors to assess the rapidly changing value of our Ordinary
    Shares (page 24).
●
Because
    we do not expect to pay dividends in the foreseeable future, you must rely on price appreciation of our Ordinary Shares for a return
    on your investment. You may not realize a return on your investment in our shares and you may even lose your entire investment (page
    25).
●
Short
selling may drive down the market price of our Ordinary Shares (page 26).
●
If securities or industry
    analysts do not publish or publish inaccurate or unfavorable research about our business, or if they adversely change their recommendations
    regarding our Ordinary Shares, the market price for our Ordinary Shares and trading volume could decline (page 26).
●
As a company incorporated
    in the Cayman Islands, we are permitted to follow certain home country practices in relation to corporate governance matters in lieu
    of certain requirements under the Nasdaq Capital Market Listing Rules. These practices may afford less protection to shareholders
    than they would enjoy if we complied fully with the Nasdaq Capital Market Listing Rules (page 26).
●
You may face difficulties
    in protecting your interests, and your ability to protect your rights through U.S. courts may be limited, because we are incorporated
    under Cayman Islands law (page 26).
●
Certain judgments obtained
    against us by our shareholders may not be enforceable (on page 27).
●
We are a foreign private
    issuer within the meaning of the Exchange Act, and as such we are exempt from certain provisions applicable to United States domestic
    public companies (on page 27).
●
We may lose our foreign
    private issuer status in the future, which could result in significant additional costs and expenses to us (on page 28).
●
If we are classified as
    a passive foreign investment company, United States taxpayers who own our securities may have adverse United States federal income
    tax consequences (page 28).
●
We may need additional
    capital, and we may be unable to obtain such capital in a timely manner or on acceptable terms, or at all (page 29).
●
We are exposed to risks
    in respect of acts of war, terrorist attacks, epidemics, political unrest, natural disasters, adverse weather and other uncontrollable
    events (page 29).
●
We will incur increased
    costs as a result of being a public company after we cease to qualify as an emerging growth company (page 29).
●
We are an "emerging
    growth company" and the reduced disclosure requirements applicable to emerging growth companies may make our Ordinary Shares
    less attractive to investors (page 30).
6
Risks Relating to the Jurisdictions where we operate
●
Any adverse changes in the political, economic, legal, regulatory taxation or social conditions in the jurisdictions
that we operate in or intend to expand our business may have a material adverse effect on our operations, financial performance and future
growth (at page 30).
Risks
Related to our Business and Industry
We
are dependent on our Super Agents, in-house employees and our third party business partners on our platform to provide quality services
to customers.
The
success of our business depends substantially on our ability to provide quality and satisfactory customer experience in the property
transaction services offered on our platform, which, in turn, depends on a variety of factors, including our ability to offer high standards
of service from our in-house Super Agents and relationship managers, as well as external business partners such as financial advisers,
legal service providers, contractors and professional house movers who offer their services through our platform.
In
terms of our in-house staff, although we have implemented various service protocols and conduct regular trainings to ensure the
service quality of our Super Agents and relationship managers, we cannot guarantee that we will effectively manage all of our
employees to ensure consistent and satisfactory customer experience in all service settings. Our brokerage services is our core
business, which generated a revenue of S$3,731,586, S$3,072,060, S$2,817,930, representing 85.2%, 43.7%, and 56.3% of our total
revenue for the years ended December 31, 2021, 2022, and 2023 respectively. As such, we are heavily reliant on our Super Agents to
provide high standards of service to our customers looking to engage professional property agents for their property transactions.
Our Super Agents may, from time to time, fail to fully comply with our protocols and relevant laws or regulations and/or may engage
in misconduct or illegal actions, which may result in negative publicity and adversely impact our reputation and brand image. While
we have, in the past, received customer complaints in respect of the service standards of some of our Super Agents, such complaints
are relatively minor in nature and are resolved expeditiously, such as by changing the Super Agent serving the customer in question,
at no additional cost to the customer. If we are unable to continue to provide satisfactory customer experience, our customers may
choose other service providers over our platform for their intended property transactions, which could adversely and materially
impact our business, prospects, financial condition and results of operations.
In
addition to the services provided by our in-house Super Agents and employees, we also rely on a large number of third party service providers
to provide various service offerings available on our platform, such as contractors to subcontract certain renovation works, partner
banks to provide mortgage solutions, partner law firms to provide legal advice and conveyancing services, and professional movers and
other home service providers to provide moving and other housing-related services. In this regard, customers who wish to obtain such
services from our platform will typically primarily liaise and engage with us. Accordingly, any lapses in service standards by our third
party service providers will, in turn, negatively affect our relationship and reputation with the customer. While we have implemented
various safeguards to ensure high-quality service standards from such third parties, such as conducting extensive checks before selecting
any third party service providers, and conducting regular evaluations to ensure adherence to high levels of service, we cannot ensure
that the third party service providers will always comply with such standards. To the extent they are unable to provide satisfactory
services to our users and/or they engage in any inappropriate or illegal actions, which may be due to factors that are beyond our control,
we may suffer actual or reputational damage as a result and our business, prospects, financial condition and results of operations could
be adversely affected as a result.
7
We
are affected by regional and worldwide political, regulatory, social and economic conditions in the jurisdictions in which we and our
customers and suppliers operate and in the jurisdictions which we intend to expand our business in.
We
and our customers and suppliers are governed by the laws, regulations and government policies in each of the various jurisdictions in
which we and our customers and suppliers operate or into which we intend to expand our business and operations. Our business and future
growth are dependent on the political, regulatory, social and economic conditions in these jurisdictions, which are beyond our control.
Any economic downturn, changes in policies, currency and interest rate fluctuations, capital controls or capital restrictions, labor
laws, changes in environmental protection laws and regulations, duties and taxation and limitations on imports and exports in these countries
may materially and adversely affect our business, financial condition, results of operations and prospects.
Generally,
we fund our purchases of heavy construction equipment via our internal resources and short and long-term financing from banks and other
financial institutions. Any disruption, uncertainty and volatility in the global credit markets may limit our ability to obtain the required
working capital and financing for our business at reasonable terms and finance costs. If all or a substantial portion of our credit facilities
are withdrawn and we are unable to secure alternative funding on acceptable commercial terms, our operations and financial position will
be adversely affected. The interest rates for most of our credit facilities are subject to review from time to time by the relevant financial
institutions. Given that we rely on these credit facilities to finance our purchase of heavy construction equipment and that interest
expenses represent a significant percentage of our expenses, any increase in the interest rates of the credit facilities extended to
us may have a material adverse impact on our profitability.
In
addition, such fluctuations and volatility in the global credit markets could limit credit lines of our current and potential customers
from banks or financial institutions. Accordingly, such customers may not commence or continue their construction projects, or may not
be able to obtain sufficient financing to purchase or rent our heavy construction equipment, or we may be required to lower our rates
in order to cater to our customers' current situation. This may have an adverse impact on our revenue and financial performance.
We
may be unable to maintain our relationships with our existing third party business partners and/or develop relationships with new third
party partners.
We
operate a one-stop-shop property platform which seeks to provide comprehensive, end-to-end property solutions for our customers through
a single integrated platform. In order to do so, we partner with various third party service providers to provide certain property-related
services, including but not limited to mortgage, legal, moving, relocation and other property-related services. To this end, we have
forged partnerships with several key players in each of the service industries across Singapore and Malaysia.
We
believe our large and active network of business partners contributes significantly to the success of our platform. However, we cannot
guarantee that we will be able to maintain our relationships with our existing business partners on commercially acceptable terms, or
at all, after the terms of the current cooperation agreements expire, or if we are able to develop relationships with new business partners
for our current or new services, or in new jurisdictions in the future. In the event that we are unable to maintain existing relationships
or develop new relationships with such service providers, our ability to provide a one-stop-shop platform to serve all of our customers'
property-related needs may be hindered, which may, in turn, materially and adversely affect our business, prospects, financial condition
and results of operations.
8
We
may be unable to generate profit in the future or at all.
We
recorded a negative cash flow from operating activities
of S$1,812,064 as at December 31, 2021, and a negative cash flow from operating activities of S$3,106,317 as at
December 31, 2022, and a negative cash flow from operating activities of S$4,854,939 (US$3,679,937) as at December 31, 2023. We may continue to record net current liabilities, a total deficit and/or negative cash flow from operating activities
in the foreseeable future, which can expose us to liquidity risks. A net current liabilities position can expose us to the risk of shortfalls
in liquidity, in which case our ability to raise funds, obtain bank loans and declare and pay dividends will be materially and adversely
affected.
We
cannot assure you that we will be able to continue to generate net income in the future. We anticipate that our operating cost and expenses
will increase in the foreseeable future as we continue to grow our business. Our efforts to grow our business may prove more costly than
we currently anticipate, and we may not succeed in increasing our revenue sufficiently to offset these higher expenses.
Our
profitability and liquidity position are dependent on, among other factors, our ability to grow our business and extend our product offering
to existing customers and expand our customer base. Any material decrease in our service fees would have a substantial impact on our
margin. As a result of the foregoing and other factors, our net income may decline, or we may incur net losses in the future and be unable
to achieve or maintain profitability and improve our liquidity position.
We
operate in a highly competitive industry and we face competition from other industry players.
The
property transactions and services industry is rapidly evolving and increasingly competitive, with numerous service providers competing
for customers for their property-related service offerings. Although we believe no other industry player in Southeast Asia operates under
the integrated platform business model similar to ours, we face competition from players in different segments of the property transactions
and services industry. We also compete with traditional real estate brokerage firms for real estate agents and property customers locally,
as well as a growing number of Internet-based residential brokerages and others who operate with non-traditional real estate business
models. Certain of our service offerings such as our brokerage services are also dependent on attracting a substantial pool of property
listings on our platforms from homeowners. In this regard, we face competition from other online real estate listing platforms.
Some
of our competitors may have longer operating histories and stronger brand recognition in certain markets, and may possess greater operational,
financial, research and development, and marketing capabilities than us. Some of our competitors may also be more aggressive in their
pricing policies in order to capture or retain market share, or may have lower operating costs, overhead expenditure or procurement costs
due to their larger scale of operations and product development. In addition, the entry of new players will increase the competitive
pressure faced by us. Furthermore, as the industry is constantly evolving, our current or future competitors may be better able to position
themselves to compete more effectively as the industry develops.
9
Increasing
competition may lead to declining market share and commission rate, make it more difficult for us to retain and attract business partners
and users, or force us to increase sales and marketing expenses, any of which could harm our financial condition and results of operations.
We cannot assure you that we will be able to compete successfully against current or future competitors. In the event that we are unable
to maintain our competitiveness, our business, prospects, financial condition and results of operations may be adversely affected.
Our
business may be affected by technological changes and developments.
As
a data and technology-driven property technology company, we may be affected by rapid changes in technology, changing market trends and
evolving industry standards across all areas of our business. The risks we may face include but are not limited to:
(a)
not
    being able to anticipate and adapt to new technology and developing technology trends in the property technology sector;
(b)
our
    competitors developing more innovative and efficient solutions as compared to us; and
(c)
not
    being able to expand our suite of property-related solutions and resources quickly enough to keep up with demand.
Accordingly,
our success depends on our ability to innovate and adapt our technology-backed property solutions to meet evolving industry standards
and our customers' and business partners' expectations. We have invested, and expect to continue to invest, substantial time,
capital, and other resources in understanding the needs of our customers and developing technologies, tools, features and service offerings
to meet those needs. We cannot assure you that our current and future offerings will be satisfactory to or broadly accepted by customers,
or competitive with the offerings of our competitors. If our current or future offerings are unable to meet industry and customer expectations
in a timely and cost-effective manner,
our business,
prospects, financial condition and results of operations may be adversely affected.
Furthermore,
technological development is inherently challenging, time-consuming and expensive, and the nature of development cycles may result in
delays between the time we incur expenses and the time we make available new offerings and generate revenue, if any, from those investments.
Anticipated customer demand for an offering we are developing could also decrease after the development cycle has commenced, and we would
not be able to recoup substantial costs we incurred. In addition, we cannot assure you that we will be able to identify, design, develop,
implement, and utilize, in a timely and cost-effective manner, technology necessary for us to compete effectively, that such technology
will be commercially successful, or that products and services developed by others will not render our offerings non-competitive or obsolete.
If we do not achieve the desired outcome from our technological investments, our business, prospects, financial condition and results
of operations may be adversely affected.
Our
business model and growth strategy depend on our ability to attract home buyers and home sellers to our online platform in a cost-effective
manner.
Our
success depends, in part, on our ability to attract home buyers and home sellers to our online platform in a cost-effective manner. Our
website and mobile application are our primary channels for meeting customers. We rely heavily on traffic generated from search engines
and other sources to acquire customers. We use a variety of methods in our marketing efforts to drive traffic, including online marketing
such as social media marketing, paid search advertising, and targeted email communications, and offline marketing through promotional
events, out-of-home advertising, and radio commercials. We intend to continue to invest resources in our marketing efforts.
These
marketing efforts may not succeed for a variety of reasons, including changes to search engine algorithms, ineffective campaigns across
marketing channels, and limited experience in certain marketing channels like television. External factors beyond our control may also
affect the success of our marketing initiatives, such as filtering of our targeted communications by email servers, home buyers and home
sellers failing to respond to our marketing initiatives, and competition from third parties. Any of these factors could reduce the number
of home buyers and home sellers on our online platform. We also anticipate that our marketing efforts will become increasingly expensive
as competition increases and we seek to expand our business in existing markets. Generating a meaningful return on our marketing initiatives
may be difficult. If our strategies do not attract home buyers and home sellers efficiently, our business, prospects, financial condition
and results of operations may be adversely affected.
10
We
rely heavily on Internet search engines and mobile application stores to direct traffic to our website and our mobile application, respectively.
We
rely heavily on Internet search engines, such as Google, Bing, and Yahoo!, to drive traffic to our website and on mobile application
stores, such as the Apple iTunes Store and the Android Play Store, to promote downloads of our mobile application. The number of visitors
to our website and mobile application downloads depends in large part on how and where our website and mobile application rank in Internet
search results and mobile application stores, respectively. While we use search engine optimization to help our web pages rank highly
in search results, maintaining our search result rankings is not within our control. Internet search engines frequently update and change
their ranking algorithms, referral methodologies, or design layouts, which determine the placement and display of a user's search
results. In some instances, Internet search engines may change these rankings in order to promote their own competing services or the
services of one or more of our competitors. Similarly, mobile application stores can change how they display searches and how mobile
applications are featured. For instance, editors at the Apple iTunes Store can feature prominently editor-curated mobile applications
and cause the mobile application to appear larger than other applications or more visibly on a featured list. Listings on our website
and mobile application have experienced fluctuations in search result and mobile application rankings in the past, and we anticipate
fluctuations in the future. If our website or listings on our website fail to rank prominently in Internet search results, our website
traffic could decline. Likewise, a decline in our website and mobile application traffic could reduce the number of customers for our
services, which may in turn adversely affect our business, prospects, financial condition and results of operations.
The
proper functioning and reliability of our online platform is essential to our business.
As
we operate an online-to-offline real estate platform, the success of our business and ability to attract and retain customers substantially
depends on the satisfactory performance, reliability and availability of our online platform, which in turn depends on a variety of factors.
Any system interruptions or failures in the proper functioning of our platform may result in the unavailability or slowdown of our services,
reduction in transaction volume and/or hamper the delivery of satisfactory services to our customers. These interruptions may be due
to unforeseen events that are beyond our control, such as telecommunications failures, security breaches, additional regulatory requirements
which we cannot satisfy on a timely basis, or at all, or adverse development or negative publicity involving our platform participants.
Our servers may also be vulnerable to computer viruses or similar disruptions from time to time, which could lead to system interruptions,
website and mobile application slowdown or unavailability, delays or errors in transaction processing, loss of data and/or the inability
to accept and fulfill customer requests. If we are unable to resolve such disruptions or platform failures in a timely and cost-efficient
manner, our business, prospects, financial condition and results of operations may be adversely affected.
In
addition, developing, supporting and maintaining our online platform across multiple operating systems and devices require substantial
time and resources. As new mobile devices and mobile operating systems are released, we may encounter problems in developing or supporting
our mobile application for them. The success of our online platform could also be harmed by factors outside our control, such as:
(a)
increased
    costs to develop, distribute, or maintain our website or mobile application;
(b)
changes
    to the terms of service or requirements of a mobile application store that requires us to change our mobile application development
    or features in an adverse manner; and
(c)
changes
    in mobile operating systems, such as Apple's iOS and Google's Android, that disproportionately affect us, degrade the
    functionality of our mobile website or mobile application, require that we make costly upgrades to our offerings, or give preferential
    treatment to competitive websites or mobile applications.
11
If
any of the aforementioned situations arise and we are unable to ensure our platform adapts in a proper and timely manner, this may cause
delays or disruptions to our operations and access to our platform, resulting in increased costs which would, in turn, adversely affect
our business, prospects, financial condition and results of operations.
If
we fail to adopt new technologies or adapt our platform and systems to changing user requirements or emerging industry standards, our
business may be materially and adversely affected.
We
seek to continually enhance and improve the functionality, effectiveness and features of our online website and mobile application. However,
our existing technologies and systems could be rendered obsolete at any time due to rapid technological evolution, changes in customer
requirements and preferences, frequent introductions of new products and services embodying new technologies and/or the emergence of
new industry standards and practices. The success of our online platform will depend, in part, on our ability to identify, develop, acquire
or license technologies useful in our business, and respond to technological advances and emerging industry standards and practices in
a cost-effective and timely way. We must also continue to enhance and improve the ease of use, functionality and features of our website
and mobile application.
The
development of our website, mobile application and other technologies entails significant technical and business risks. Furthermore,
such new features, functions and services may not achieve market acceptance or serve to enhance our brand loyalty. We cannot assure you
that we will be able to successfully develop or effectively use new technologies, recoup the costs of developing new technologies or
adapt our website, mobile application, proprietary technologies and systems to meet customer requirements or emerging industry standards.
If we are unable to adapt in a cost-effective and timely manner in response to changing market conditions or user preferences, whether
for technical, legal, financial or other reasons, our business, prospects, financial condition and results of operations may be materially
and adversely affected.
We
depend on the reliable performance of third party networks and mobile infrastructure.
Our
brand, reputation, and ability to attract customers to our platform depend on the reliable performance of third-party network and mobile
infrastructure. As our range of services, the number of platform users and the number of property listings shared on our online platform
increase, our need for additional network capacity and computing power will also grow. Operating our underlying technology systems is
expensive and complex, and we could experience operational failures from time to time. If we experience interruptions or failures in
these systems, whether due to system failures, computer viruses, physical or electronic break-ins, attacks on domain name servers or
other third parties on which we rely, or any other reason, the security and availability of our services and technologies could be affected.
Any such event could cause us to incur additional costs, result in delays in our service offerings, cause detrimental harm to our brand
and reputation, and/or create a loss in confidence of our customers who use our platform or the third-party service providers whom we
work with, resulting in a material adverse effect on our business, prospects, financial condition and results of operations.
We
incur costs and are subject to certain challenges which our competitors with different business models do not face.
Our
Super Agents are employed by our Group, unlike traditional brokerage firms where real estate agents are mostly hired as independent contractors.
As a result, we incur related costs and expenses that are not typically incurred by our brokerage competitors, such as base pay, employee
benefits, expense reimbursement, training, and the hiring of employee transactional support staff. As a data and technology-driven property
technology company, we also invest heavily in advancing, developing and improving our technology, as well as regularly conducting research
and development for new service offerings. As a result, we have significant costs, some of which would not be otherwise incurred by competitor
brokerage firms operating under traditional or different business models.
12
In
the event of fluctuations in demand in the services offered on our platform, or a reduction in property sale prices, whether due to seasonality,
cyclicality, changes in interest rates, fiscal policy, or other events beyond our control, we will be unable to adjust our expenses as
rapidly as many of our competitors, and as a result, there would be material adverse effects on our business, prospects, financial condition
and results of operations. Additionally, due to these costs, our property agent turnover may be more costly to us than to traditional
brokerages, and if we are unable to achieve optimal levels of productivity and revenue returns from such agents to offset their related
costs, our business, prospects, financial condition and results of operations may be adversely affected.
We
are required to comply with requirements governing the licensing and conduct of real estate brokerages and brokerage-related businesses
in the jurisdictions in which we operate.
As
a brokerage, we and our Super Agents are required to comply with the laws, regulations, government policies, codes of conduct and other
requirements governing the licensing and conduct of real estate brokerages and brokerage-related businesses in the markets where we operate,
including the Estate Agents Act and its applicable subsidiary legislation, and any other requirements imposed by the CEA. These laws
and regulations contain general standards for and limitations on the conduct of real estate brokerages and agents, including but not
limited to licensing requirements, fiduciary and agency duties, administration of trust funds, collection of commissions, advertising,
and consumer disclosures. Under such applicable laws and regulations, we and our Super Agents are also required to adhere to certain
duties and standards of conduct. If we or our Super Agents fail to obtain or maintain the required licenses for conducting our brokerage
business, or fail to conduct ourselves in accordance with the standards stipulated by such regulations, we may be subject to regulatory
action from the relevant government authorities, including the disciplinary action, suspension or revocation of our license, suspension
of our brokerage business or the imposition of fines or other penalties. Any of these outcomes could result in a material adverse effect
on our business, prospects, financial condition and results of operations.
Regulators
such as the CEA may also conduct industry-wide investigations into certain products, selling practices or other aspects of the business
within the regulator's purview. Such investigations can arise due to events beyond our control, such as acts or omissions of another
industry participant. A regulator may determine that we have failed to comply with the applicable laws, regulations or rules or that
we have not undertaken corrective action required by the regulator. The impact of us being found to be non-compliant in any such inquiry
and/or investigation is difficult to assess or quantify and would depend on which regulatory regime was involved and the disciplinary
and/or enforcement powers of the relevant regulator. Such inquiries or investigations could result in adverse publicity for, or negative
perceptions of us and affect our relationships with regulators as well as current and potential customers. This may also cause our management's
attention to be diverted and additional expenses to be incurred.
In
addition, any changes in laws, regulations, government policies, codes of conduct and other applicable requirements, such as adverse
tax (including stamp duty land tax) policies, changes in the regulation of the property technology and/or real estate agency industry
or changes in regulations relating to the granting of mortgages to potential buyers (such as the TDSR framework - see "Item
3. Key Information-3.D. Risk Factors-Risks Related to - Risks Related to Our Business and Industry - Our
business is dependent on the availability of mortgage financing"), may depress the property market and the volume of property transactions
in the jurisdictions we operate in, or may increase the cost or reduce the profitability of providing services related to such transactions.
Changes may also limit our ability to offer certain property-related services, or subject it to more stringent requirements. While some
of these policies and changes may have a positive impact on the property market in the long-run, such changes may create uncertainty
and decrease residential property transaction volumes in the short-term, which could have a material adverse effect on our business,
prospects, financial condition and results of operations.
We
may be unable to successfully renew our estate agent license.
Under
the Estate Agents Act, we are required to apply for and renew our estate agent license with the CEA once every year. While we have not
had any issues in renewing our estate agent license in the past and to the best of our knowledge and belief, we are not aware of any
facts or circumstances which would cause such license to be suspended, revoked or canceled, as the case may be, or for any applications
for, or renewal of such license to be rejected by the CEA, there is no assurance that we will be able to renew our estate agent license
in the future in a timely manner, or at all. In the event that we are unable to renew our estate agent license, it would affect our ability
to continue to carry on the real estate agency business, and our business, prospects, financial condition and results of operations will
be adversely affected.
13
We
are dependent on the property market and the volume and value of property transactions in the jurisdictions we operate in.
We
are adversely affected by factors that reduce transaction volumes, sales prices and/or rental rates in the property markets of jurisdictions
we operate in, particularly the Singapore residential property market, which accounted for a significant proportion of our Group's
total income in 2021, 2022 and 2023.
The
volume of property transactions may decrease depending on several factors which are beyond our control, including (a) the level of household
income and disposable income; (b) prevailing sales prices and rental rates and the future outlook of sales prices and rental rates; (c)
vacancy rates; (d) the availability and affordability of mortgage financing to purchase homes and the willingness of borrowers to incur
mortgage loans to finance property purchases; (e) the number of foreigners or expatriates in the markets we operate in who require rental
accommodation; and (f) any change in cultural predispositions towards property ownership or rentals. Where the volume of property transactions
brokered by our Super Agents decreases without a corresponding increase in the level of commissions and/or property prices, the revenue
we earn from our brokerage services will also decrease. Further, our renovation and home services and other property-related services
gain traction and rely to a certain extent on the customer traffic brought in by our brokerage services to our one-stop platform. Accordingly,
a decrease in the number of brokerage transactions will result in a corresponding decrease in the revenue derived from our other service
offerings. Accordingly, any decline in the volume or value of property transactions may result in a material adverse impact on our business,
prospects, financial condition and results of operations.
Our
business is dependent on the availability of mortgage financing.
Our
real estate brokerage business is particularly exposed to the level of mortgage approvals in the markets which we operate in. For instance,
in the Singapore property market, the TDSR framework was introduced by the Monetary Authority of Singapore in 2013, which imposed maximum
thresholds on the amount that financial institutions could lend to prospective property buyers, based on the prospective buyer's
gross monthly income. Since then, the number of mortgage approvals in Singapore for property transactions has decreased considerably.
Mortgage approval levels may also be affected by (a) macroeconomic factors, such as the factors leading to the Global Financial Crisis
in 2008, constrained wholesale funding markets, availability of credit and higher interest rates; (b) new regulations, especially those
increasing the capital requirements of certain banks or decreasing buyers' ability to borrow; and (c) changes in lenders'
approval policies and processes. Any reduction (or perceived reduction) in mortgage loan availability or in the affordability of mortgage
products for prospective property buyers could result in a decrease in volumes of residential property transactions, which could materially
and adversely affect our business, prospects, financial condition and results of operations.
Our
business generates and processes a large amount of consumer data, and the improper use, collection or disclosure of such data could subject
us to significant reputational, financial, legal and operational consequences.
We
regularly collect, store and use customer information and personal data in the course of our business and marketing activities. The collection
and use of personal data is governed by the various data privacy and protections laws and regulations in Singapore and Malaysia, and
we are required to comply with applicable laws, rules and regulations relating to the collection, use, storage, transfer, disclosure
and security of personal data. We face risks inherent in handling and protecting a large amount of data that our business generates and
processes from the significant number of property transactions our platform facilitates, such as protecting the data hosted on our system
against attacks on our system or fraudulent behavior or improper use by our employees. Although we employ comprehensive security measures
to prevent, detect, address, and mitigate these risks (including access controls, data encryption, vulnerability assessments, and maintenance
of backup and protective systems), these threats may still materialize. We also cannot guarantee the effectiveness of the policies and
measures undertaken by the business partners on our platform. If any of our or our business partner's security measures are compromised,
information of our customers or other data belonging to our customers may be misappropriated or publicly disseminated, which may result
in enforcement action being taken against our Group by the relevant data protection regulatory bodies, such as fines, revocation of licenses,
suspension of relevant operations or other legal or administrative penalties. Furthermore, any failure or perceived failure by us or
our business partners to comply with all applicable data privacy and protection laws and regulations may result in negative publicity,
which may, in turn, damage our reputation, cause customers to lose trust and confidence in us, and stop using our platform altogether.
We may also incur significant costs to remedy such security breaches, such as repairing any system damage and compensation to customers
and business partners. If any of these risks were to materialize, it could have a material adverse effect on our business and results
of operations.
14
Additionally,
privacy regulations continue to evolve and, occasionally, may be inconsistent from one jurisdiction to another. Compliance with applicable
privacy regulations may increase our operating costs. If we fail to comply with any of the applicable laws and regulations, depending
on the type and severity of any such violation, we may be subject to, amongst others, warnings from relevant authorities, imposition
of fines and/or criminal liability, being ordered to close down our business operations and/or suspension of relevant licenses and permits.
As a result, our reputation may be harmed and our business, prospects, financial condition and results of operations could be materially
and adversely affected.
Any
failure to maintain, protect, and enhance our brand could impede our ability to grow our business, particularly in markets where we have
limited brand recognition.
All
of our service offerings are marketed under the
Ohmyhome
brand. As a result, maintaining, protecting, and enhancing our brand
is crucial in growing our business, especially in jurisdictions where our reputation and brand recognition is limited and/or we are required
to compete with well-established market players, such as traditional brokerages with longer operating histories, greater brand recognition
and an established customer base. In addition, as part of our business strategy, we may license our
Ohmyhome
brand to third parties
to utilize our
Ohmyhome
platform in markets which our Group does not currently operate in. In such instances, we are dependent
on the ability of our licensees to uphold the reputation and goodwill of our
Ohmyhome
brand in such markets.
Our
success in building and promoting our brand image depends on a number of factors, including:
(a)
the
    success of our and our licensees' advertising and other marketing activities;
(b)
our
    ability to ensure the quality and reliability of our services and to provide effective, differentiated services to our customers;
    and
(c)
our
    ability to protect our brand from infringement of our intellectual property rights.
We
may be required to make substantial investments, such as in marketing and advertising, technology, and agent training, in order to enhance
and protect our brand value. In addition, despite these investments, our brand could be damaged from other events beyond our control,
such as litigation claims or customer complaints, whether unfounded or not, or failure by our licensees to provide high quality services
in the markets in which they operate. If our efforts to build and promote our brand image are not effective for any reason or if any
of such events occur, our reputation and the market recognition of our platform and services may deteriorate and as a result, we may
not be able to compete effectively and expand our business. This would adversely impact our business, prospects, financial condition
and results of operations.
We
may be unable to adequately protect our intellectual property and proprietary rights.
Our
success and ability to compete depends in part on our intellectual property. As of December 31, 2023, we have one (1) registered trademark
in Singapore and one (1) registered trademark in the Philippines. We have filed applications for the registration of one (1) trademark
in Malaysia.
15
While
the applications and documents submitted by us have not been withdrawn, rejected or adversely affected by any notice and/or objection
by any relevant authority or third parties, there is no assurance that these trademarks will be successfully registered. In addition,
until such trademarks have been registered, there remains the risk that third parties may use similar or identical trademarks but we
will not be able to bring any lawsuits or take any action against such third parties. Any use of trademarks by third parties which are
similar or identical to ours may also result in imitation of our platform, which may adversely affect our business, prospects, financial
condition and results of operation.
We
seek to protect our proprietary technology and intellectual property primarily through a combination of intellectual property laws as
well as confidentiality procedures and contractual restrictions. Our employees are subject to confidentiality obligations under the terms
of their respective employment contracts and we also require external consultants with access to our proprietary information to enter
into non-disclosure agreements. However, there can be no assurance that these measures are effective, or that infringement of our intellectual
property rights by other parties does not exist now or will not occur in the future. In addition, our intellectual property rights may
not be adequately protected because:
(a)
other
    parties may still misappropriate, copy or reverse engineer our technology despite our internal governance processes or the existence
    of laws or contracts prohibiting it; and
(b)
policing
    unauthorized use of our intellectual property may be difficult, expensive and time consuming, and we may be unable to determine the
    extent of any unauthorized use.
To
protect our intellectual property rights and maintain our competitiveness, we may file lawsuits against parties who we believe are infringing
upon our intellectual property rights. Such proceedings may be costly and may divert management attention and other resources away from
our business. In certain situations, we may have to bring lawsuits in foreign jurisdictions, in which case we are subject to additional
risks as to the result of the proceedings and the amount of damages that we can recover. Any of our intellectual property rights may
also be challenged by others or invalidated through administrative processes or litigations. We can provide no assurance that we will
prevail in such litigations, and, even if we do prevail, we may not obtain a meaningful relief. Any inability to adequately protect our
proprietary rights may have a material negative impact on our ability to compete, to generate revenue and to grow our business. Under
such circumstances, our business, prospects, financial condition and results of operations would be materially and adversely affected.
We
could be required to cease certain activities or incur substantial costs as a result of any claim of infringement of another party's
intellectual property rights.
Our
success depends largely on our ability to use and develop our technology and know-how without infringing the intellectual property rights
of third parties. There can be no assurance that we will not be subject to claims of infringement upon the intellectual property rights
of third parties, including from our competitors. Defending such claims can be both costly and time consuming and may significantly divert
the efforts and resources of our technical and management personnel.
The
results of such disputes or litigation are also difficult to predict. An adverse determination in any such litigation or proceedings
to which we are a party may subject us to significant liability to third parties, require us to seek licenses from third parties, pay
ongoing royalties, cease offering or using technologies that incorporate the challenged intellectual property, redesign our solutions
to avoid infringement or subject us to injunctions prohibiting the offering of such services.
If
we are required to make substantial payments or undertake any of the other actions noted above as a result of any intellectual property
infringement claims against us, such payments or costs could have an adverse effect on our business and financial results. Protracted
litigation may also result in our customers or potential customers deferring or limiting their use of our platform and services until
the resolution of such litigation. Even if we were to prevail, such claims and proceedings could harm our reputation and brand name.
As a result, our business, prospects, financial condition and results of operations would be materially and adversely affected.
16
We
rely on certain technology and software licensed from third parties.
As
part of our business, we employ certain technology and software licensed from third parties, such as Amazon Web Services, HubSpot and
Amplitude. We typically do not enter into long-term agreements for the licensing of such software and tools, and the license agreements
are typically on an annual subscription basis. Accordingly, there is no assurance that such third parties will continue to extend such
licenses to us after the expiry of the current license period, and if such licenses are renewed, whether such renewals will be on terms
favorable to us. Although we believe that there are commercially reasonable alternatives to the third-party software we currently license,
this may not always be the case, or it may be difficult or costly to replace. Any failure to maintain the existing licenses or to obtain
new licenses on favorable terms or at all may cause a disruption to our platform and service offerings.
In
addition, we may be susceptible to undetected errors or defects in the third-party software or technology, which would in turn impair
the usage of our technology, disrupt our platform operations and delay or impede our service offerings to customers. This may cause customers
to lose confidence in our platform and also cause damage to our reputation, which would in turn adversely affect our business, prospects,
financial condition and results of operations.
We
utilize open source software in certain aspects of our technologies.
Certain
aspects of our technologies, software and systems utilize open source software. The licenses governing the open source software may require
any source code that is developed using such open source software be made publicly available, and that any modifications or derivative
works developed through such open source software to continue to be licensed under the relevant open source licenses. If we fail to comply
with the terms and conditions of any applicable open source license, we may be subject to claims from third parties for infringement
of their intellectual property rights and may be required to obtain licenses from such third parties for the continued application and
use of such software, on terms which may not be favorable to us. If such licenses cannot be obtained, we may also be required to re-engineer
our technology and systems to remove or replace the open source software, or to discontinue the relevant technology altogether. We may
also be required to pay monetary damages or be required to release or license the source code for our proprietary technology which was
developed in-house using such open source code.
In
addition, our use of open source software can pose liability issues, as open source licensors do not typically provide warranties or
indemnities in respect of their open source software. Further, as the source code for open source software is made publicly available,
there may be additional security risks imposed on us, as hackers or other third parties may be able to easily breach our software and
systems which rely on open source software.
Any
of the foregoing risks, if materialized, could have a material adverse effect on our business, prospects, financial condition and results
of operations.
Our
technology, software and systems are highly complex and may contain undetected errors or vulnerabilities.
Our
platform is based on underlying technology, software and systems, which are highly complex and may contain undetected errors or vulnerabilities,
some of which may only be discovered after their implementation. Despite our development and testing processes in place, we may still
encounter technical issues with such software and technology from time to time. Any technical errors, inefficiencies or vulnerabilities
discovered in our software and systems after release could delay or reduce the quality of our services and/or disrupt our customers'
access to and use of our platform. This could result in damage to our reputation, result in unexpected costs incurred and result in an
adverse effect on our business, prospects, financial condition and results of operations.
Errors
or inaccuracies in our business data and algorithms may adversely affect our business decisions and the customer experience.
We
regularly rely on and analyze our business data and algorithms to predict and evaluate growth trends, measure our performance and make
strategic decisions. Much of this data is generated and calculated internally through our own processes, without independent verification
by a third party source. While we believe our processes in place ensure that the calculations used are reasonable, interpretation of
such data is inherently subjective and subject to human error. We cannot guarantee that the data, or the calculations of such data, are
accurate. Errors or inaccuracies in the data could result in incurring unnecessary costs, improper allocation of resources or misinformed
strategic initiatives. For instance, if we overestimate the number of active users on our platform, we may not allocate sufficient resources
in our marketing strategies to attract new customers. In such situations, our business, prospects, financial condition and results of
operations may be materially and adversely affected.
17
We
also use our business data and algorithms to inform our property matching technology and machine learning technology, such as our Real
Estate Valuation Tool. If there are any lapses in such business data or algorithms, such as failure of our property matching technology
to accurately match home buyers with home sellers, or if customers do not agree with the property valuation generated by our Real Estate
Valuation Tool, we may be unable to successfully complete property transactions or to attract customers to transact on our platform.
As a result, there may be a loss in customer confidence and brand reputation, which will adversely impact our business, prospects, financial
condition and results of operations.
Our
historical growth and performance may not be indicative of our future growth and performance.
Although
our Group has experienced growth in operating our platform, in terms of monthly active users, GTV as well as growth in revenue, we may
fail to continue our growth or maintain our historical growth rates. You should not consider our historical growth and profitability
as indicative of our future financial performance. You should consider our future operations in light of the challenges and uncertainties
that we may encounter, which include our ability to, among other things:
(a)
successfully
    increase our market share, brand recognition and reputation;
(b)
develop
    our infrastructure to enhance service efficiency and customer experience;
(c)
retain
    existing platform users and attract new users to our platform;
(d)
maintain
    an extensive and authentic property listing database on our platform;
(e)
continue
    to implement and optimize our procedures for ensuring authentic listings;
(f)
continue
    to develop our technology and enhance our data insights;
(g)
adapt
    our operations to new policies, regulations and measures that may come into effect from time to time;
(h)
deliver
    compelling value propositions to our customers on our platform and ecosystem; and
(i)
expand
    our service offerings and expand into new jurisdictions and/or businesses.
We
may not be successful in our efforts to do any of the foregoing, in which case, our business, prospects, financial condition and results
of operations could be materially and adversely affected.
We
are dependent on key management personnel for our future success and growth.
Our
Group's growth to-date is attributable to contributions and expertise of our key management personnel, who each have valuable and
extensive experience and knowledge of the industry. In particular, our Chief Executive Officer, Ms. Rhonda Wong and our Chief Operating
Officer, Ms. Race Wong have been instrumental in formulating our business strategies and spearheading the growth of our business and
operations. Our continued success and growth will depend, to a large extent, on our ability to retain the services of our key management
personnel. We do not currently maintain any key-man insurance. The loss of services of any of our key management personnel or skilled
employees without suitable and timely replacements may materially and adversely affect our business, prospects and financial condition
and results of operations.
18
Further,
we believe that our future success will depend on our ability to attract, retain and motivate our key management personnel. In the event
that we need to substantially increase employee compensation levels to attract, retain and motivate any key management personnel, our
costs may increase and our financial performance may be materially and adversely affected. As the property transactions and services
industry is characterized by high demand and intense competition for talent, we cannot assure you that we will be able to attract or
retain qualified management or other highly skilled employees. Our inability to attract, retain and motivate our key management personnel
or skilled employees would adversely affect our business, prospects and financial condition and results of operations.
We
may be unable to attract, retain, effectively train, motivate, and utilize Super Agents.
Our
brokerage service, which formed the bulk of our revenue for the fiscal years ended December 31, 2021 and 2022, 2023 depends heavily on
our ability to attract, retain and to effectively train our Super Agents. In this regard, our compensation model for our Super Agents
differs from the typical model under traditional brokerage agencies, where we provide incentives to our Super Agents based on the number
of transactions completed, as opposed to the value of each transaction. As a result, depending on the value and nature of the property
being transacted, our Super Agents may earn less on a per transaction basis than traditional agents, which may be unattractive to some
agents. As our compensation model is uncommon in the real estate brokerage industry, certain agents may find this to be unattractive
and may prefer the independent contractor, commission-driven compensation model used by most traditional brokerages. If we are unable
to attract, retain, effectively train, motivate, and utilize our Super Agents, we may be unable to grow our revenue in our brokerage
service sector, which could adversely harm our business, prospects, financial condition and results of operations.
Our
introduction of new services to create and maintain a one-stop-shop property platform may not be successful.
From
time to time, we develop new service offerings, as part of our business strategy of creating and maintaining a one-stop-shop property
platform. For example, our home renovation service on our platform was soft-launched in 2020 and was officially launched in 2021. Although
we have shown success in expanding into new service offerings thus far, we cannot guarantee that we will be able to continue our success
in future expansions, and our actual results may vary significantly from what we desire or predict. Our lack of experience in such new
service offerings may impact our ability to compete with the established market players in any of these service sectors. This may also
disrupt our ongoing businesses, by diverting time and attention from our management and employees from our existing service offerings
and increase our costs, whether by way of additional compliance costs or otherwise. We may also face challenges in achieving the anticipated
synergies and growth opportunities. Additionally, our new services may fail to attract customers, reduce customer confidence in our services
and capabilities, undermine our customer-first reputation and expose us to increased market risks. Any of these events could adversely
harm our business, prospects, financial condition and results of operations.
We
may be affected by any disruptions in the supply for certain of our emerging and other services.
In
respect of certain of our emerging and other services, such as renovation services, while we have in-house capabilities for the provision
of interior design and project management services, we rely on our ability to procure sub-contracting and other third party supplies,
for the provision of sub-contracting and other renovation raw materials in order to complete the renovation projects of our customers.
In this regard, we do not enter into long-term contracts with our sub-contractors and suppliers and instead, we typically enter into
fixed-price contracts with such sub-contractors and suppliers upon the acceptance of each customer order.
While
we have generally maintained strong relationships with our major sub-contractors and suppliers, there is no assurance that such sub-contractors
and suppliers will continue their relationships with us or will maintain their prices at the current levels upon entry into contracts
for new renovation projects. Any disruption in supply, such as changes in the costs of renovation raw materials, or increase in labor
costs, could increase the operating costs of our sub-contractors or suppliers, which may in turn lead to an increase in the costs of
our supply. This may result in us expending time and resources in finding suitable alternative sub-contractors or suppliers, and we may
not be able to do so in a timely and cost-efficient manner, or at all.
19
If
we are unable to control the costs of our sub-contracted works or supplies, pass on such additional costs to our customers, and/or allocate
such production work to other alternative sub-contractors or suppliers of similar quality at comparable terms, our profit margin could
decrease, and we could record losses in some of our renovation projects. In such an event, our business, prospects, financial condition
and results of operations could be materially and adversely affected.
There
is no assurance that our growth strategies will be successful.
Our
growth strategies include completing our service offerings, increasing our market presence and expanding our geographical market reach,
including in markets across Southeast Asia. These expansion plans will require substantial capital expenditure, financial and management
resources and are subject to factors beyond our control such as government legislation, general economic conditions and global or local
trends within the property transactions and services sector. As the conditions of the real estate markets in any new local markets may
vary significantly from where we currently operate our platform, expansion into new geographical areas involves new risks and challenges.
As we expand our business to new regions, we may encounter regulatory, personnel, technological and other difficulties that may increase
our expenses or delay our ability to start our operations or expand our regional presence. Our lack of familiarity with, and relevant
property data relating to, these geographical areas may make it more difficult for us to keep pace with the evolving market conditions.
We may also face difficulties in attracting customers to utilize our platform on a long-term, recurring basis. There is also a substantial
risk that any new markets to which we seek to introduce our property services and solutions may not accept, or be as receptive to, such
services and solutions as compared to our existing markets. In such events, our business, prospects, financial condition and results
of operations may be materially and adversely affected.
Consequently,
there is no assurance that our expansion plans will be successful. We may also incur additional costs and expenses which were not initially
budgeted. In the event that we are not able to achieve a sufficient level of revenue or manage our costs effectively or the commencement
of these planned expansions are delayed or unsuccessful, our business, prospects, financial condition and results of operations may be
materially and adversely affected.
We
may from time to time be subject to legal and regulatory proceedings and administrative investigations.
We
may from time to time be subject to various legal and regulatory proceedings arising in the ordinary course of our business. Claims and
complaints arising out of actual or alleged violations of laws and regulations could be asserted against us by real estate agents, contractors,
customers, employees, ex-employees and other platforms, industry participants or governmental entities in administrative, civil or criminal
investigations and proceedings or by other entities.
These
investigations, claims and complaints could be initiated or asserted under or on the basis of a variety of laws in different jurisdictions,
including real estate laws, advertising laws, value-added telecommunication services laws, intellectual property laws, unfair competition
laws, anti-monopoly laws, data protection and privacy laws, labor and employment laws, securities laws, finance services laws, tort laws,
contract laws and property laws. There is no guarantee that we will be successful in defending ourselves in legal and administrative
actions or in asserting our rights under various laws. If we fail to defend ourselves in these actions, we may be subject to restrictions,
fines or penalties that will materially and adversely affect our business, prospects, financial condition and results of operations.
Even if we are successful in our defense, the process of communicating with relevant regulators, defending ourselves and enforcing our
rights against the various parties involved may be expensive, time-consuming and ultimately futile. These actions could expose us to
negative publicity, substantial monetary damages and legal defense costs, injunctive relief and criminal and civil fines and penalties,
including but not limited to suspension or revocation of licenses to conduct business. Under such circumstances, our business, prospects,
financial condition and results of operations would be negatively and adversely impacted.
20
Adverse
macroeconomic developments and conditions could adversely affect our business.
The
real estate industry in general is sensitive to general macroeconomic conditions and overall economic outlook. These conditions include
fluctuations in interest rates, inflation, changes in equity and debt capital markets, availability of credit, and the strength of financial
institutions, which in turn impact market sentiment and consumer confidence in the real estate market. These may be impacted by various
factors, such as social and political unrest, regulatory, fiscal and other governmental policies, global pandemic or outbreak, acts or
threats of war, terrorism, civil strife or other geopolitical uncertainty, all of which are beyond our control. Any such events occurring
could reduce consumer appetite to invest in or purchase property, thereby harming our business, which would materially and adversely
affect our business, prospects, financial condition and results of operations.
For
instance, the property market is directly impacted by changes in interest rates. Any increase in interest rates on mortgage products
which results in higher monthly interest payments by borrowers may make mortgages unaffordable for certain prospective property buyers.
Any perception by prospective property buyers that interest rates on mortgage products have increased or could increase in the future
may deter such persons to incur mortgage debt in order to finance a property purchase. In Singapore, mortgage rates have increased over
2022 and 2023, leading to higher costs of home ownership. In addition, cooling measures implemented by the Singapore Government
that have specifically impacted us are the increasing of the Additional Buyer's Stamp Duty (ABSD) rates thus levying a higher stamp
duty on property transactions for buyers of their second property and onwards, and tightening the Total Debt Servicing Ratio (TDSR) threshold
and lowering the Loan-to-Value (LTV) limit for loans, which reduces the total quantum of loan a person is able to borrow, thereby affecting
buyers across Singapore. Furthermore, in the first half of 2023, the Singapore government introduced additional property cooling measures,
including heightened ABSD rates for Singapore citizens, permanent residents and foreigners, thereby increasing the costs associated with
property ownership for foreigners buying any residential property in Singapore, and for Singaporeans and permanent residents buying their
residential property beyond their first property. Additionally, for HDB properties, Singapore implemented an additional requirement for
purchasers to apply for a HDB Flat Eligibility letter before HDB resale purchasers may obtain an option to purchase from a seller, thereby
extending the timeframe for prospective buyers to submit offers and causing delays in the transaction process. Any of such measures and/or factors are likely to depress the property market in the jurisdictions we operate in, which may significantly
reduce the volume and value of property transactions we broker and correspondingly, our revenue derived from our brokerage services.
We have therefore seen an 8.0% decline for the financial year
2023, as compared to 2022, and a 22.9% decline in the total number of transactions for both HDB properties and private properties for
the overall Singapore market in the financial year 2022, compared to financial year 2021.
As a result of the increase in mortgage rates coupled with the various
measures implemented in Singapore, we have observed a decline of approximately 23.9% in the number of property transactions in our Brokerage
Services segment in financial year 2023 compared with financial year 2022. While we have implemented various measures in the hopes of
mitigating further adverse effect on our business, such as increasing our marketing budget and outreach to both existing and potential
customers and commencing various product strategies to capture and retain potential property buyers and sellers at an early stage of their
proposed property transactions to extend our pipeline of property listings and transactions, there is no guarantee that all or any customers
will be receptive or responsive to such strategies that we have implemented.
In
addition, inflation experienced by the Singapore market would also impact on our Emerging and Other Services due to rising manpower costs
which we may not always be able to pass on to our customers in full or at all. While we have initiated cost control measures such as
renegotiating with our suppliers in order to manage cost increases and expanding our list of suppliers to achieve more competitive quotations
for our budgeting purposes, there is no guarantee that we would be successful in tightening our costs and/or be able to pass on all of
our cost increases to our customers in full. These would, in turn, have a material adverse impact on our business, prospects, financial
condition and results of operations.
We
rely on certain key operating metrics to evaluate the performance of our business, and real or perceived inaccuracies in such metrics
may harm our reputation and negatively affect our business.
We
rely on certain key operating metrics, such as GTV, to evaluate the performance of our business. Our operating metrics may differ from
estimates published by third parties or from similarly titled metrics used by other companies due to differences in methodology and assumptions.
We calculate these operating metrics using internal company data. If we discover material inaccuracies in the operating metrics we use,
or if they are perceived to be inaccurate, our reputation may be harmed and our evaluation methods and results may be impaired. Furthermore,
if investors make investment decisions based on the operating metrics we disclose that they view to be inaccurate, whether real or perceived,
we may also face potential lawsuits or disputes and our business, prospects, financial condition and results of operations would be adversely
affected as a result.
21
Acquisitions
by our Company has potential benefits such as expanding product and service offerings, entering new markets, and acquiring new technologies,
but also carries risks such as integration, cultural, financial, regulatory, and legal risks.
Acquisitions
by our Company such as the Simply Sakal Acquisition allows us to expand our product and service offerings, enter new markets, and acquire
new technologies. However, acquisitions can also be complex and challenging, and they can carry a number of risks, including:
●
We may not be able to successfully
    integrate the acquired businesses into our existing operations, which could disrupt our business and lead to financial losses;
●
The cultures of the acquired
    business may not be compatible with our own culture, which could lead to conflict and employee turnover;
●
We may pay too much for
    an acquired business, or the acquired business may not be able to generate the expected financial results;
●
The acquired business may
    be subject to regulations that we are not familiar with, which could lead to compliance problems and fines;
●
The acquired business may
    be involved in litigation or other legal disputes, which could subject us to liability;
●
Exposure to unknown liabilities
    from the acquisition;
●
Disruption of our business
    and diversion of our management's time and attention in order to develop products and technologies of the acquired business;
●
Higher than expected acquisition
    and integration costs arising from the acquisition;
●
Write-downs of assets or
    goodwill or impairment charges arising from acquisition;
●
Increased amortization
    expenses;
●
Difficulty and cost in
    combining the operations and personnel of the acquired business with our existing operations and personnel;
●
Impairment of relationships
    with key suppliers or customers of the acquired business due to changes in management and ownership; and
●
Inability to retain key
    employees of the acquired business.
Actual
or perceived security vulnerabilities in our software solutions, breaches of our security controls or other unauthorized access to our
customers' data could reduce market acceptance of our property management solutions and cause us to lose customers.
Following
completion of the Simply Sakal Acquisition, our business now includes providing property management solutions that entail the storage
and transmission of customer data, including information of a sensitive and proprietary nature. Our software solutions are typically
the system of record and system of engagement for all or a portion of our customers' businesses, and the data processed through
our software solutions is critical to their businesses. Cyber-attacks and other malicious Internet-based activity continue to increase
in frequency and magnitude as evidenced by the recent targeting of a number of media and technology companies. As our business grows,
the number of users of our software solutions, as well as the amount of information we store, is increasing, and our brands are becoming
more widely recognized. We believe these factors combine to elevate the risk that we will become a target for this type of malicious
activity. Techniques used to sabotage, or to obtain unauthorized access to, systems or networks change frequently and generally are not
recognized until launched against a target. Therefore, we may be unable to anticipate these techniques, react in a timely manner, or
implement adequate preventive measures. In addition, some of our third-party partners also collect information from transactions with
our customers, and these third parties are subject to similar threats of cyber-attacks and other malicious Internet-based activity.
If
our security measures, or the security measures of our third-party partners, are breached as a result of negligence, wrongdoing or malicious
activity on the part of our employees, our partners' employees or our customers' employees, or as a result of any error,
product defect or otherwise, and this results in the disruption of the confidentiality, availability or integrity of our customers'
data, we could incur liability to our customers and to individuals or organizations whose information was being stored by our customers,
as well as fines from payment processing networks, and regulatory action by governmental bodies. If we experience a widespread security
breach, we cannot be certain that our insurance coverage will be sufficient to compensate us for liabilities actually incurred or that
insurance will continue to be available to us on reasonable terms, or at all. In addition, any breaches of our security controls or other
unauthorized access to our customers' data could result in reputational damage, adversely affect our ability to attract new customers
and cause existing customers to reduce or discontinue the use of our software solutions, all of which could harm our business and operating
results. Furthermore, the perception by our current or potential customers that our software solutions could be vulnerable to security
breaches, even in the absence of a particular problem or threat, could reduce market acceptance of our software solutions and cause us
to lose customers.
Service
outages and other performance problems associated with our technology infrastructure could harm our reputation.
Following
completion of the Simply Sakal Acquisition, we have experienced and will continue to experience significant growth in the number of users
and the amount of data that our technology infrastructure supports, and we expect this growth to continue. We seek to maintain sufficient
excess capacity in our technology infrastructure to meet the needs of all of our customers, including to facilitate the expansion of
existing customer deployments and the provisioning of new customer deployments. In addition, we need to properly manage our technology
infrastructure in order to support version control, changes in hardware and software parameters, and the evolution of our software solutions.
However, the provision of new hosting infrastructure requires significant lead-time.
We
have experienced, and may in the future experience, website disruptions, service outages and other performance problems with our technology
infrastructure. These problems may be caused by a variety of factors, including infrastructure changes, power or network outages, fire,
flood or other natural disasters affecting our data centers, human or software errors, viruses, security breaches, fraud or other malicious
activity, spikes in customer usage and denial of service issues. In some instances, we may not be able to identify the cause or causes
of these service outages and performance problems within an acceptable period of time. If our technology infrastructure fails to keep
pace with the increased number of users and amount of data, or if we are unable to avoid service outages and performance problems, or
to resolve them quickly, it could adversely affect our ability to attract new customers, result in the loss of existing customers and
harm our reputation, all of which could adversely affect our business and operating results.
22
We
depend on data centers and computing infrastructure operated by third parties and any disruption in these operations could adversely
affect our operating results.
We
currently serve our customers through a combination of our own servers located in third-party data center facilities, and servers and
data centers operated by Amazon. While we control and have access to our own servers and the other components of our network that are
located in our external data centers, we do not control the operation of any of these third-party data center facilities. The owners
of our data center facilities have no obligation to renew their agreements with us on commercially reasonable terms, or at all. If we
are unable to renew these agreements on commercially reasonable terms, or if one of our third-party data center operators is acquired,
we may be required to transfer our servers and other infrastructure to new data center facilities, and we may incur significant costs
and possible service interruptions in connection with doing so.
Problems
faced by our third-party data center operators, or with any of the service providers with whom we or they contract, could adversely affect
the experience of our customers. Our third-party data center operators could decide to close their facilities without adequate notice.
In addition, any financial difficulties, such as bankruptcy, faced by our third-party data center operators, or any of the service providers
with whom we or they contract, may have negative effects on our business. Additionally, if our data centers are unable to keep up with
our growing needs for capacity or any spikes in customer demand, it could have an adverse effect on our business. Any changes in third-party
service levels at our data centers could result in loss of or damage to our customers' stored information and service interruptions,
which could hurt our reputation. These issues could also cause us to lose customers, harm our ability to attract new customers, or subject
us to potential liability, any of which could adversely affect our operating results.
Our
systems are not fully redundant, and we have not yet implemented a complete disaster recovery plan or business continuity plan. Although
the redundancies we do have in place will permit us to respond, at least to some degree, to service outages, our third-party data centers
are vulnerable in the event of failure. We do not yet have adequate structure or systems in place to recover from a data center's
severe impairment or total destruction, and recovery from the total destruction or severe impairment of any of our third-party data centers
could be difficult and may not be possible at all.
The
property management industry may be regulated in the future, which could impact the company's business and financial performance.
Following
completion of the Simply Sakal Acquisition, our business includes providing property management solutions. The business of property management
is not currently governed by regulations in Singapore. However, this might change in the future, and we could incur additional costs
having to comply with such regulation. There is no guarantee that we will be able to comply with such regulation in the future. This
could have a significant impact on our business and financial performance. If the Singapore government does enact regulations on the
property management industry, the Company would need to utilize additional resources in order to comply with these regulations. These
costs could reduce the Company's profitability. Additionally, if the Company is unable to comply with the regulations, it could
be subject to fines or other penalties.
Our
business is significantly related to economic conditions surrounding the real estate market in Singapore. A slowdown in the property
market in Singapore, or a recession in general, could harm our business.
Economic
slowdowns or recessions Singapore, rising interest rates, declining demand for real estate, or the public perception that any of these
events may occur, can lead to a slowdown in the property development market in Singapore. With fewer properties being developed, there
would be less need and demand for our property management services.
Risks
Related to our Ordinary Shares
We
may not maintain the listing of our Ordinary Shares on the Nasdaq Capital Market which could limit investors' ability to make transactions
in our Ordinary Shares and subject us to additional trading restrictions.
Our
Ordinary Shares are listed on the Nasdaq Capital Market under the symbol "OMH." In order to continue listing our shares on
the Nasdaq Capital Market, we must satisfy minimum financial and other continued listing requirements and standards, including those
regarding director independence and independent committee requirements, minimum shareholders' equity, minimum share price, and
certain corporate governance requirements. There can be no assurance that we will continue to be able to comply with the applicable Company
Guide, and we cannot assure you that our shares will continue to be listed on the Nasdaq Capital Market in the future.
If
the Nasdaq Capital Market delists our Ordinary Shares and we are unable to list our shares on another national securities exchange, we
expect our shares could be quoted on an over-the-counter market in the United States. If this were to occur, we could face significant
material adverse consequences, including:
●
a
    limited availability of market quotations for our Ordinary Shares;
●
reduced
    liquidity for our Ordinary Shares;
●
a
    determination that our Ordinary Shares are "penny stock," which will require brokers trading in our shares to adhere
    to more stringent rules and possibly result in a reduced level of trading activity in the secondary trading market for our Ordinary
    Shares;
●
a
    limited amount of news and analyst coverage; and
●
a
    decreased ability to issue additional securities or obtain additional financing in the future.
As long as our Ordinary Shares are listed on the Nasdaq Capital Market, U.S. federal law prevents or preempts the states from regulating
their sale. However, the law does allow the states to investigate companies if there is a suspicion of fraud, and, if there is a finding
of fraudulent activity, then the states can regulate or bar their sale. Further, if we were no longer listed on the Nasdaq Capital Market,
we would be subject to regulations in each state in which we offer our shares.
23
The
trading price of our Ordinary Shares may be volatile and there may not be an active, liquid trading market for our Ordinary Shares, which
could result in substantial losses to investors.
The
trading price of our Ordinary Shares may be volatile and could fluctuate widely due to factors beyond our control. This may happen because
of the broad market and industry factors, like the performance and fluctuation of the market prices of other companies with business
operations located mainly in Singapore that have listed their securities in the United States. In addition to market and industry factors,
the price and trading volume for our shares may be highly volatile for factors specific to our own operations, including the following:
●
fluctuations
    in our revenues, earnings and cash flow;
●
changes
    in financial estimates by securities analysts;
●
additions
    or departures of key personnel;
●
release
    of lock-up or other transfer restrictions on our outstanding equity securities or sales of additional equity securities; and
●
potential
    litigation or regulatory investigations.
Any
of these factors may result in significant and sudden changes in the volume and price at which our shares will trade.
Recently,
there have been instances of extreme stock price run-ups followed by rapid price declines and strong stock price volatility with recent
initial public offerings, especially among those with relatively smaller public floats. As a relatively small-capitalization company
with relatively small public float, we may experience greater stock price volatility, extreme price run-ups, lower trading volume and
less liquidity than large-capitalization companies. In particular, our Ordinary Shares may be subject to rapid and substantial price
volatility, low volumes of trades and large spreads in bid and ask prices. Such volatility, including any stock-run up, may be unrelated
to our actual or expected operating performance and financial condition or prospects, making it difficult for prospective investors to
assess the rapidly changing value of our Ordinary Shares.
In
addition, if the trading volumes of our Ordinary Shares are low, investors buying or selling in relatively small quantities may easily
influence prices of our Ordinary Shares. This low volume of trades could also cause the price of our Ordinary Shares to fluctuate greatly,
with large percentage changes in price occurring in any trading day session. Holders of our Ordinary Shares may also not be able to readily
liquidate their investment or may be forced to sell at depressed prices due to low volume trading. Broad market fluctuations and general
economic and political conditions may also adversely affect the market price of our Ordinary Shares. As a result of this volatility,
investors may experience losses on their investment in our Ordinary Shares. A decline in the market price of our Ordinary Shares also
could adversely affect our ability to issue additional shares of Ordinary Shares or other of our securities and our ability to obtain
additional financing in the future. No assurance can be given that an active market in our Ordinary Shares will develop or be sustained.
If an active market does not develop, holders of our Ordinary Shares may be unable to readily sell the shares they hold or may not be
able to sell their shares at all.
In
the past, shareholders of public companies have often brought securities class action suits against those companies following periods
of instability in the market price of their securities. If we were involved in a class action suit, it could divert a significant amount
of our management's attention and other resources from our business and operations and require us to incur significant expenses
to defend the suit, which could harm our results of operations. Any such class action suit, whether or not successful, could harm our
reputation and restrict our ability to raise capital in the future. In addition, if a claim is successfully made against us, we may be
required to pay significant damages, which could have a material adverse effect on our financial condition and results of operations.
We
may experience extreme stock price volatility, including any stock-run up, unrelated to our actual or expected operating performance,
financial condition or prospects, making it difficult for prospective investors to assess the rapidly changing value of our Ordinary
Shares.
In
addition to the risks addressed above in "— The trading price of the Ordinary Shares is likely to be volatile, which could
result in substantial losses to investors," our Ordinary Shares may be subject to extreme volatility that is seemingly unrelated
to the underlying performance of our business. In particular, our Ordinary Shares may be subject to rapid and substantial price volatility,
low volumes of trades and large spreads in bid and ask prices, given that we will have a relatively small public floats. Such volatility,
including any stock-run up, may be unrelated to our actual or expected operating performance, financial condition or prospects.
24
Holders
of our Ordinary Shares may also not be able to readily liquidate their investment or may be forced to sell at depressed prices due to
low volume trading. Broad market fluctuations and general economic and political conditions may also adversely affect the market price
of our Ordinary Shares. As a result of this volatility, investors may experience losses on their investment in our Ordinary Shares. Furthermore,
the potential extreme volatility may confuse the public investors of the value of our stock, distort the market perception of our stock
price and our company's financial performance and public image, negatively affect the long-term liquidity of our Ordinary Shares,
regardless of our actual or expected operating performance. If we encounter such volatility, including any rapid stock price increases
and declines seemingly unrelated to our actual or expected operating performance and financial condition or prospects, it will likely
make it difficult and confusing for prospective investors to assess the rapidly changing value of our Ordinary Shares and understand
the value thereof.
Because
we do not expect to pay dividends in the foreseeable future, you must rely on price appreciation of our Ordinary Shares for a return
on your investment.
We
currently intend to retain all of our available funds and any future earnings to fund the development and growth of our business. As
a result, we do not expect to pay any cash dividends in the foreseeable future. Therefore, you should not rely on an investment in our
Ordinary Shares as a source for any future dividend income. Our board of Directors has complete discretion as to whether to distribute
dividends, subject to certain requirements of Singapore and Malaysian law. Even if our board of Directors decides to declare and pay
dividends, the timing, amount and form of future dividends, if any, will depend on, among other things, our future results of operations
and cash flow, our capital requirements and surplus, the amount of distributions, if any, received by us from our subsidiary, our financial
condition, contractual restrictions and other factors as determined by our board of Directors. Accordingly, the return on your investment
in our Ordinary Shares will likely depend entirely upon any future price appreciation of our Ordinary Shares. There is no guarantee that
our Ordinary Shares will appreciate in value or even maintain the price at which you purchased our Ordinary Shares. You may not realize
a return on your investment in our shares and you may even lose your entire investment.
25
Short
selling may drive down the market price of our Ordinary Shares.
Short
selling is the practice of selling shares that the seller does not own but rather has borrowed from a third party with the intention
of buying identical shares back at a later date to return to the lender. The short seller hopes to profit from a decline in the value
of the shares between the sale of the borrowed shares and the purchase of the replacement shares, as the short seller expects to pay
less in that purchase than it received in the sale. As it is in the short seller's interest for the price of the shares to decline,
many short sellers publish, or arrange for the publication of, negative opinions and allegations regarding the relevant issuer and its
business prospects in order to create negative market momentum and generate profits for themselves after selling the shares short. These
short attacks have, in the past, led to selling of shares in the market. If we were to become the subject of any unfavorable publicity,
whether such allegations are proven to be true or untrue, we would have to expend a significant amount of resources to investigate such
allegations and/or defend ourselves. While we would strongly defend against any such short seller attacks, we may be constrained in the
manner in which we can proceed against the relevant short seller by principles of freedom of speech, applicable state law or issues of
commercial confidentiality.
If
securities or industry analysts do not publish or publish inaccurate or unfavorable research about our business, or if they adversely
change their recommendations regarding our Ordinary Shares, the market price for our Ordinary Shares and trading volume could decline.
The
trading market for our Ordinary Shares will depend in part on the research and reports that securities or industry analysts publish about
us or our business. If research analysts do not establish and maintain adequate research coverage or if one or more of the analysts who
covers us downgrades our Ordinary Shares or publishes inaccurate or unfavorable research about our business, the market price for our
Ordinary Shares would likely decline. If one or more of these analysts cease coverage of the Company or fail to publish reports on us
regularly, we could lose visibility in the financial markets, which, in turn, could cause the market price or trading volume for our
Ordinary Shares to decline.
As
a company incorporated in the Cayman Islands, we are permitted to follow certain home country practices in relation to corporate governance
matters in lieu of certain requirements under the Nasdaq Capital Market listing standards. These practices may afford less protection
to shareholders than they would enjoy if we complied fully with the Nasdaq Capital Market Listing standards.
As
a foreign private issuer whose ordinary shares are listed on the Nasdaq Capital Market, we are permitted to follow certain home country
practices in relation to corporate governance matters in lieu of certain requirements under the Nasdaq Capital Market rules. A foreign
private issuer must disclose in its annual reports filed with the SEC each requirement under the Nasdaq Capital Market rules with which
it does not comply, followed by a description of its applicable home country practice. Our home country practices in the Cayman Islands
may afford less protection to holders of our ordinary shares. We may rely on exemptions available under the Nasdaq Capital Market rules
to a foreign private issuer and follow our home country practices in the future, and as a result, you may not be provided with the benefits
of certain corporate governance requirements of the Nasdaq Capital Market rules.
You
may face difficulties in protecting your interests, and your ability to protect your rights through U.S. courts may be limited, because
we are incorporated under Cayman Islands law
We
are an exempted company incorporated under the laws of the Cayman Islands with limited liability. Our corporate affairs are governed
by our Amended
and Restated Memorandum
and Articles of Association, the Companies Act and
the common law of the Cayman Islands. The rights of shareholders to take action against our Directors and us, actions by minority shareholders
and the fiduciary duties of our Directors to us under Cayman Islands law are to a large extent governed by the common law of the Cayman
Islands. The common law of the Cayman Islands is derived in part from comparatively limited judicial precedent in the Cayman Islands
as well as from English common law, which are generally of persuasive authority, but are not binding, on a court in the Cayman Islands.
The rights of our shareholders and the fiduciary duties of our Directors under Cayman Islands law are not as clearly established as they
would be under statutes or judicial precedent in some jurisdictions in the United States. In particular, the Cayman Islands has a different
body of securities laws than the United States and provide significantly less protection to investors. In addition, Cayman Islands companies
may not have the standing to initiate a shareholder derivative action in a federal court of the United States. There is no statutory
recognition in the Cayman Islands of judgments obtained in the United States, although the courts of the Cayman Islands will generally
recognize and enforce a non-penal judgment of a foreign court of competent jurisdiction without retrial on the merits.
26
Shareholders
of Cayman Islands exempted companies like us have no general rights under Cayman Islands law to inspect corporate records (other than
the Amended
and Restated
Memorandum and Articles of Association) or to obtain copies of
lists of shareholders of these companies. Our Directors are not required under our Amended
and
Restated
Memorandum and Articles of Association to make our corporate records available for inspection by our shareholders. This
may make it more difficult for you to obtain the information needed to establish any facts necessary for a shareholder resolution or
to solicit proxies from other shareholders in connection with a proxy contest.
Certain
corporate governance practices in the Cayman Islands, which is our home country, differ significantly from requirements for companies
incorporated in other jurisdictions such as U.S. states. Currently, we plan to rely on home country practice with respect to any corporate
governance matter. Accordingly, our shareholders may be afforded less protection than they otherwise would under rules and regulations
applicable to U.S. domestic issuers.
As
a result of all of the above, shareholders may have more difficulty in protecting their interests in the face of actions taken by our
management, members of the board of Directors or Controlling Shareholder than they would as shareholders of a company incorporated in
a U.S. state.
Certain
judgments obtained against us by our shareholders may not be enforceable
We
are a Cayman Islands exempted company. Our operating subsidiaries were incorporated and are located in Singapore and Malaysia. Substantially
all of our assets are located outside of the United States. In addition, all of our current Directors and officers are nationals and
residents of countries other than the United States and substantially all of the assets of these persons are located outside the United
States. As a result, it may be difficult for a shareholder to effect service of process within the United States upon these persons or
to enforce against us, our Directors and officers, including judgments predicated upon the civil liability provisions of the securities
laws of the United States or any state in the United States. Even if you are successful in bringing an action of this kind, the laws
of the Cayman Islands, Singapore and Malaysia may render you unable to enforce a judgment against our assets or the assets of our Directors
and officers. As a result of all of the above, our shareholders may have more difficulties in protecting their interests through actions
against us, our officers, Directors or major shareholders, or our auditor than would shareholders of a corporation incorporated in a
jurisdiction in the United States.
We
are a foreign private issuer within the meaning of the Exchange Act, and as such we are exempt from certain provisions applicable to
United States domestic public companies.
Because
we qualify as a foreign private issuer under the Exchange Act, we are exempt from certain provisions of the securities rules and regulations
in the United States that are applicable to U.S. domestic issuers, including:
●
the
    rules under the Exchange Act requiring the filing of quarterly reports on Form 10-Q or current reports on Form 8-K with the SEC;
●
the
    sections of the Exchange Act regulating the solicitation of proxies, consents, or authorizations in respect of a security registered
    under the Exchange Act;
●
the
    sections of the Exchange Act requiring insiders to file public reports of their stock ownership and trading activities and liability
    for insiders who profit from trades made in a short period of time; and
●
the
    selective disclosure rules by issuers of material nonpublic information under Regulation FD.
27
We
will be required to file an annual report on Form 20-F within four months of the end of each fiscal year. In addition, we intend to publish
our financial results on a semi-annual basis through press releases distributed pursuant to the rules and regulations of the Nasdaq Capital
Market. Press releases relating to financial results and material events will also be furnished to the SEC on Form 6-K. However, the
information we are required to file with or furnish to the SEC will be less extensive and less timely compared to that required to be
filed with the SEC by U.S. domestic issuers. As a result, you may not be afforded the same protections or information that would be made
available to you if you were investing in a U.S. domestic issuer.
We
may lose our foreign private issuer status in the future, which could result in significant additional costs and expenses to us.
As
discussed above, we are a foreign private issuer under the Exchange Act, and therefore, we are not required to comply with all of the
periodic disclosure and current reporting requirements of the Exchange Act. The determination of foreign private issuer status is made
annually on the last Business Day of an issuer's most recently completed second fiscal quarter, and, accordingly, the next determination
will be made with respect to us on June 30, 2024. In the future, we would lose our foreign private issuer status if (1) more than 50%
of our outstanding voting securities are owned by U.S. residents and (2) a majority of our Directors or executive officers are U.S. citizens
or residents, or we fail to meet additional requirements necessary to avoid the loss of foreign private issuer status. If we lose our
foreign private issuer status, we will be required to file with the SEC periodic reports and registration statements on U.S. domestic
issuer forms, which are more detailed and extensive than the forms available to a foreign private issuer. We will also have to comply
with U.S. federal proxy requirements, and our officers, Directors and 10% shareholders will become subject to the short-swing profit
disclosure and recovery provisions of Section 16 of the Exchange Act. In addition, we will lose our ability to rely upon exemptions from
certain corporate governance requirements under the listing rules of the Nasdaq. As a U.S. listed public company that is not a foreign
private issuer, we will incur significant additional legal, accounting and other expenses that we will not incur as a foreign private
issuer.
If
we are classified as passive foreign investment company, United States taxpayers who own our securities may have adverse United States
federal income tax consequences.
We
are a non-U.S. corporation and, as such, we will be classified as a passive foreign investment company, which is known as a PFIC, for
any taxable year if, for such year, either
●
At
    least 75% of our gross income for the year is passive income; or
●
The
    average percentage of our assets (determined at the end of each quarter) during the taxable year that produce passive income or that
    are held for the production of passive income is at least 50%.
Passive
income generally includes dividends, interest, rents, royalties (other than rents or royalties derived from the active conduct of a trade
or business) and gains from the disposition of passive assets.
If
we are determined to be a PFIC for any taxable year (or portion thereof) that is included in the holding period of a U.S. taxpayer who
holds our securities, the U.S. taxpayer may be subject to increased U.S. federal income tax liability and may be subject to additional
reporting requirements.
While
we do not expect to become a PFIC, because the value of our assets for purposes of the asset test may be determined by reference to the
market price of our ordinary shares, fluctuations in the market price of our ordinary shares may cause us to become a PFIC for the current
or subsequent taxable years. The determination of whether we will be or become a PFIC will also depend, in part, on the composition of
our income and assets. If we determine not to deploy significant amounts of cash for active purposes, our risk of being a PFIC may substantially
increase. Because there are uncertainties in the application of the relevant rules and PFIC status is a factual determination made annually
after the close of each taxable year, there can be no assurance that we will not be a PFIC for the current taxable year or any future
taxable year.
28
For
a more detailed discussion of the application of the PFIC rules to us and the consequences to U.S. taxpayers if we were determined to
be a PFIC, see "Item 10. Additional Information —10.E. Taxation — Passive Foreign Investment Company Considerations."
For
more information see "Item 10. Additional Information—10.E. Taxation—United States Federal Income Tax Considerations—Passive
Foreign Investment Company Rules."
We
may need additional capital, and we may be unable to obtain such capital in a timely manner or on acceptable terms, or at all.
Growing
and operating our business will require significant cash investments, capital expenditures and commitments to respond to business
challenges, including developing or enhancing new or existing services and technologies and expanding our infrastructure. If cash on
hand including those net proceeds from the initial public offering during 2023 and cash generated from operations are not sufficient
to meet our cash and liquidity needs, we may need to seek additional capital, potentially through debt or equity financings. We may
not be able to raise required cash on terms acceptable to us, or at all. Such financings may be on terms that are dilutive or
potentially dilutive to our shareholders, and the prices at which new investors would be willing to purchase our securities may be
lower than the initial public offering price or the then-current market price per share of our Ordinary Shares. The holders of new
securities may also have rights, preferences, or privileges that are senior to those of existing stockholders. If new financing
sources are required, but are insufficient or unavailable, we may need to modify our growth and operating plans and business
strategies based on available funding, if any, which would harm our ability to grow our business.
We
are exposed to risks in respect of acts of war, terrorist attacks, epidemics, political unrest, natural disasters, adverse weather and
other uncontrollable events.
Our
business activities are principally carried out in Singapore and Malaysia, and we intend to expand our operations across new markets
in Southeast Asia. Our geographic presence in Southeast Asia may make us vulnerable in the event of increased tension or hostilities
in certain countries, including the countries in which our customers operate. In addition, unforeseeable circumstances and other factors
such as power outages, labor disputes, severe weather conditions and natural or other catastrophes may disrupt our operations, and terrorist
attacks or other acts of violence may further materially and adversely affect the global financial markets and business and consumer
confidence. Any such events may cause damage or disruption to our business, markets, customers and suppliers, any of which could materially
and adversely affect our business, prospects, financial condition and results of operations.
We
will incur increased costs as a result of being a public company after we cease to qualify as an emerging growth company.
We
are a public company and expect to incur significant legal, accounting and other expenses that we did not incur as a private company.
The Sarbanes-Oxley Act of 2002 and the rules subsequently implemented by the SEC and the New York Stock Exchange detailed requirements
concerning corporate governance practices of public companies. As a company with less than US$1.235 billion in net revenues for our last
fiscal year, we qualify as an "emerging growth company" pursuant to the JOBS Act. An emerging growth company may take advantage
of specified reduced reporting and other requirements that are otherwise applicable generally to public companies. These provisions include
exemption from the auditor attestation requirement under Section 404 of the Sarbanes-Oxley Act of 2012 relating to internal controls
over financial reporting.
We
expect these rules and regulations to increase our legal and financial compliance costs and to make some corporate activities more time-consuming
and costly. After we are no longer an "emerging growth company," we expect to incur significant expenses and devote substantial
management effort toward ensuring compliance with the requirements of Section 404 of the Sarbanes-Oxley Act of 2002 and the other time
and attention to our public company reporting obligations and other compliance matters. For example, as a result of becoming a public
company, we will need to increase the number of independent directors and adopt policies regarding internal controls and disclosure controls
and procedures. We also expect that operating as a public company will make it more difficult and more expensive for us to obtain director
and officer liability insurance, and we may be required to accept reduced policy limits and coverage or incur substantially higher costs
to obtain the same or similar coverage. In addition, we will incur additional costs associated with our public company reporting requirements.
It may also be more difficult for us to find qualified persons to serve on our board of directors or as executive officers. We are currently
evaluating and monitoring developments with respect to these rules and regulations, and we cannot predict or estimate with any degree
of certainty the amount of additional costs we may incur or the timing of such costs.
29
We
are an "emerging growth company," and the reduced disclosure requirements applicable to emerging growth companies may make
our Ordinary Shares less attractive to investors.
We
are an "emerging growth company," as defined in the JOBS Act, and we may take advantage of certain exemptions from various
requirements applicable to other public companies that are not emerging growth companies including, most significantly, not being required
to comply with the auditor attestation requirements of Section 404 of Sarbanes-Oxley Act of 2002 for so long as we are an emerging growth
company until the fifth anniversary from the date of our initial listing. As a result, if we elect not to comply with such auditor attestation
requirements, our investors may not have access to certain information they may deem important.
The
JOBS Act also provides that an emerging growth company does not need to comply with any new or revised financial accounting standards
until such date that a private company is otherwise required to comply with such new or revised accounting standards. Pursuant to the
JOBS Act, we have elected to take advantage of the benefits of this extended transition period for complying with new or revised accounting
standards as required when they are adopted for public companies. As a result, our operating results and financial statements may not
be comparable to the operating results and financial statements of other companies who have adopted the new or revised accounting standards.
After
we are no longer an "emerging growth company," we expect to incur significant expenses and devote substantial management
effort toward ensuring compliance with the requirements of Section 404 of the Sarbanes- Oxley Act of 2002 and the other rules and regulations
of the SEC, which may adversely affect our financial condition and results of operations.
Risks
Relating to the Jurisdictions where we operate
Any
adverse changes in the political, economic, legal, regulatory taxation or social conditions in the jurisdictions that we operate in or
intend to expand our business may have a material adverse effect on our operations, financial performance and future growth.
Our
business, prospects, financial condition and results of operations are dependent on and may be adversely affected by political, economic,
social and legal developments that are beyond our control in each of the jurisdictions that we operate in or in which we intend to expand
our business and operations. Such political and economic uncertainties may include risks of war, terrorism, nationalism, expropriation
or nullification of contracts, changes in interest rates, economic growth, national fiscal and monetary policies, inflation, deflation,
methods of taxation and tax policy. Negative developments in the socio-political climate of these regions may also adversely affect our
business, prospects, financial condition and results of operations. These developments may include, but are not limited to, changes in
political leadership, nationalization, price and capital controls, sudden restrictive changes to government policies, introduction of
new taxes on goods and services and introduction of new laws, as well as demonstrations, riots, coups and war. These may result in the
nullification of contracts and/or prohibit us from continuing our business operations.
The
jurisdictions that we operate in or in which we intend to expand our business and operations may be in a state of rapid political, economic
and social changes, and may also be subject to unforeseeable circumstances such as natural disasters and other uncontrollable events,
which will entail risks to our business and operations if we are to expand in the region in the future. There can also be no assurance
that we will be able to adapt to the local conditions, regulations and business practices and customs of the regions in which we operate
in the future. Any changes implemented by the government of these regions resulting in, amongst others, currency and interest rate fluctuations,
capital restrictions and changes in duties and taxes detrimental to our business could materially and adversely affect our business,
prospects, financial condition and results of operations.
We
are exposed to risks in respect of acts of war, terrorist attacks, epidemics, political unrest, natural disasters, adverse weather and
other uncontrollable events.
Our
business activities are principally carried out in Singapore and Malaysia, and we intend to expand our operations across new markets
in Southeast Asia. Our geographic presence in Southeast Asia may make us vulnerable in the event of increased tension or hostilities
in certain countries, including the countries in which our customers operate. In addition, unforeseeable circumstances and other factors
such as power outages, labor disputes, severe weather conditions and natural or other catastrophes may disrupt our operations, and terrorist
attacks or other acts of violence may further materially and adversely affect the global financial markets and business and consumer
confidence. Any such events may cause damage or disruption to our business, markets, customers and suppliers, any of which could materially
and adversely affect our business, prospects, financial condition and results of operations.
30
We
are subject to evolving laws, regulations, standards and policies, and any actual or perceived failure to comply could harm our reputation
and brand, subject us to significant fines and liability, or otherwise adversely affect our business.
The
laws, regulations, standards and policies in the jurisdictions in which we operate or may in the future operate are continuously evolving.
The costs of compliance, including remediation of any discovered issues and any changes to our operations regulated by new or amended
laws, may be significant, and any failures to comply could result in additional expenses, delays or fines. As we expand our business
into the new markets, we are in the process of reviewing the applicable laws and regulations in each jurisdiction, including required
approvals, licenses and permits. Such laws, regulations, standards and policies continue to rapidly change, which increases the likelihood
of a patchwork of complex or conflicting regulations, or which could increase our compliance costs or otherwise affect our business.
The
interpretation and application of laws and regulations in the jurisdictions in which we operate involve uncertainties.
The
courts in certain jurisdictions in which we operate or may in the future operate may offer less certainty as to the judicial outcome
or a more protracted judicial process than is the case in more established economies. Businesses can become involved in lengthy court
cases over simple issues when rulings are not clearly defined, and the poor drafting of laws and excessive delays in the legal process
for resolving issues or disputes compound such problems. Accordingly, we could face risks such as (a) effective legal redress in the
courts of such jurisdictions being more difficult to obtain, whether in respect of a breach of law or regulation, or in an ownership
dispute; (b) a higher degree of discretion on the part of governmental authorities and therefore less certainty; (c) the lack of judicial
or administrative guidance on interpreting applicable rules and regulations; (d) inconsistencies or conflicts between and within various
laws, regulations, decrees, orders and resolutions; or (e) relative inexperience or unpredictability of the judiciary and courts in such
matters.
Enforcement
of laws in some of the jurisdictions in which we operate or may in the future operate may depend on and be subject to the interpretation
placed upon such laws by the relevant local authority, and such authority may adopt an interpretation of an aspect of local law which
differs from the advice given to us by local lawyers or even previously by the relevant local authority itself. Furthermore, there is
limited or no relevant case law providing guidance on how courts would interpret such laws and the application of such laws to our contracts,
operations, licenses, license applications or other arrangements.
There
can be no assurance that there will be no unfavorable interpretation or application of the laws in the jurisdictions in which we operate
or that such interpretation or application will not adversely affect our contracts, operations, licenses, license applications or other
legal arrangements. In certain jurisdictions, the commitment of local businesses, government officials and agencies and the judicial
system to abide by legal requirements and negotiated agreements may be less certain and more susceptible to revision or cancellation,
and legal redress may be uncertain or delayed. If the existing body of laws and regulations in the countries in which we operate are
interpreted or applied, or relevant discretions exercised, in an inconsistent manner by the courts or applicable regulatory bodies, this
could result in ambiguities, inconsistencies and anomalies in the enforcement of such laws and regulations, which in turn could hinder
our long-term planning efforts and may create uncertainties in our operating environment.
Any
limitations on the ability of our subsidiaries to pay dividends to us could have a material adverse effect on our ability to conduct
our business.
We
are a holding company incorporated in Singapore and operate certain parts of our businesses through our operating subsidiaries, including
overseas operating subsidiaries. Therefore, the availability of funds to pay dividends to our shareholders depends upon dividends received
from our subsidiaries. If our subsidiaries incur debts or losses, such indebtedness or loss may impair their ability to pay dividends
or other distributions to us. As a result, our ability to pay dividends to our Shareholders will be restricted. Local laws and regulations
have differing requirements and restrictions on the ability of a company to pay dividends to its shareholders. In addition, restrictive
covenants in bank credit facilities or other agreements that we or our subsidiaries have entered into or may enter into in the future
may also restrict the ability of our subsidiaries to provide capital or declare dividends to us.
Government
regulation of loans and direct investments by our Company to our foreign subsidiaries may delay or prevent us from making loans or additional
capital contributions, which could materially and adversely affect our liquidity and ability to expand our business and operations in
such jurisdictions.
Local
laws and regulations may also have differing requirements and restrictions on the ability of a foreign holding company to make loans,
direct investments or additional capital contribution to our overseas operating subsidiaries. This may impede our ability to expand our
business and operations and increase our presence in these jurisdictions where we are seeking to expand our business, and our future
plans and growth may be adversely affected.
31
Item
4. Information on the Company
4.A.
History and Development of the Company
Corporate
History
Our
Group's history can be traced back to 2015 when Ms. Rhonda Wong and Ms. Race Wong saw an opportunity to develop a data and technology-driven
property technology platform. Ohmyhome (S) was therefore initially established to carry on the provision of a self-served platform for
users to list and search homes. Since then, we have grown into a one-stop-shop property platform covering a comprehensive range of property
services and solutions, which comprises brokerage services and emerging and other services, such as home renovation and furnishing services,
listing and research, mortgage referral, legal services and insurance referral services.
Corporate
Structure
Our
Company was incorporated in the Cayman Islands on July 19, 2022 under the Companies Act as an exempted company with limited liability.
Our authorized share capital is US$500,000 divided into 500,000,000 Ordinary Shares, with a par value of US$0.001 each. Prior to our
Group's reorganization, Ohmyhome (S) was the holding company of our Group. Our subsidiaries in Singapore, namely, Ohmyhome (R),
Ohmyhome (I), Cora.Pro and DreamR, are wholly-owned subsidiaries of Ohmyhome (S). Ohmyhome (S) also has a 49% interest in Ohmyhome (M),
and an indirect interest of 24% in Ohmyhome (RL) (through the 49% interest in Ohmyhome (RL) held by Ohmyhome (M)).
As
part of our Group's internal reorganization for the purposes of the listing, Ohmyhome (BVI) was incorporated in the BVI on July
27, 2022 with limited liability, authorized to issue up to a maximum of 50,000 ordinary shares of a single class without par value. Ohmyhome
(BVI) is a wholly-owned subsidiary of our Company.
Pursuant
to a restructuring agreement dated November 30, 2022, each of Anthill and the Other Existing Shareholders transferred their respective
shares in Ohmyhome (S), representing in aggregate 100% of the issued share capital of Ohmyhome (S), to Ohmyhome (BVI). The consideration
for the share transfers was satisfied by the allotment and issuance of 14,999,999 Ordinary Shares in aggregate to Anthill and the Other
Existing Shareholders, each credited as fully paid.
Upon
completion of the reorganization, our Company became the holding company of our Group and we became owned as to 9,390,406; 284,806; 58,693;
344,593; 591,395; 230,215; 1,785,941; 460,429; 118,662; 122,307; 1,227,446; 292,280; 301,120; 625,024 and 416,683 Ordinary Shares by
Anthill, Ang Yen Ney, Anthony Craig Bolger, Ong Eng Yaw, Primefounders Pte. Ltd., Teo Khiam Chong, Vienna Management Ltd., Wang Yu Huei,
K3 Ventures Pte. Ltd., Lee Kwi Thai, GEC Tech Ltd., Chew Kwee San, Fong Cheng Kee, Swettenham Blue Pte. Ltd. and Tsai Chun-Chia, respectively.
On October 6, 2023, Ohmyhome (BVI), a wholly owned subsidiary of the Company, completed the acquisition of 100% of the issued
share capital of Simply for the Total Consideration of S$4,712,000. The Total Consideration shall be satisfied by way of the Cash Consideration
and the allotment and issuance of the Consideration Shares in four (4) tranches in accordance with the SPA, with the first tranche being
paid to the Simply Sellers on the Completion Date, October 6, 2023, in accordance with the terms of the SPA. Please refer to the section
entitled "
Recent Developments
" for further details.
Organization
Chart
The
chart below sets out our corporate structure.
Note
1: The remaining 51% interest is held by Ms. Wong Wan Chin, sister of Ms. Rhonda Wong and Ms. Race Wong.
Note
2: The remaining 51% interest is held by Ohmyhome Principal Sdn. Bhd., a company owned equally by Khor Siew Keng and Mun Shei Ngee respectively,
both Independent Third Parties.
*
Where
less than 50% of the equity of an investee is held, the Company (through its subsidiaries) holds significantly more voting rights than
any other vote holder or organized company of vote holders. An assessment has been made, taking into account all the factors relevant
to the relationship with the investee, to ascertain control has been established and the investee should be consolidated as a subsidiary
of the Company
.
32
Entities
A
description of our principal operating subsidiaries is set out below.
Ohmyhome
(S)
On
June 12, 2015, Ohmyhome (S) was incorporated in Singapore as a private company limited by shares. Ohmyhome (S) commenced business on
May 21, 2016 and is principally engaged in the provision of a one-stop-shop property platform for our customers. As part of a group reorganization
on November 30, 2022, Ohmyhome (S) became an indirect wholly-owned subsidiary of our Company.
Ohmyhome
(I)
On
March 5, 2020, Ohmyhome (I) was incorporated in Singapore as a private company limited by shares. Ohmyhome (I) was initially established
to provide home insurance services to house users. Ohmyhome (I) does not have operations now. As part of a group reorganization on November
30, 2022, Ohmyhome (I) became an indirect wholly-owned subsidiary of our Company.
Ohmyhome
(R)
On
March 5, 2020, Ohmyhome (R) was incorporated in Singapore as a private company limited by shares. Ohmyhome (R) commenced business on
March 6, 2020 and is the renovation arm of our Group principally engaged in design and build, project management for interior decoration
projects for residential and commercial units. As part of a group reorganization on November 30, 2022, Ohmyhome (R) became an indirect
wholly-owned subsidiary of our Company.
Cora.Pro
On
May 21, 2020, Cora.Pro was incorporated in Singapore as a private company limited by shares. Cora.Pro was established to distribute a
product developed by us which is mainly used as a platform for property management firms and developers to facilitate communication,
facility booking, fee and tax payments. As part of a group reorganization on November 30, 2022, Cora.Pro became an indirect wholly-owned
subsidiary of our Company.
DreamR
On
December 7, 2021, Ganze was incorporated in Singapore as a private company limited by shares. Ganze was established as the renovation
arm of our Group, engaged in interior decoration projects of high-end residential and commercial units. As part of a group reorganization
on November 30, 2022, Ganze became an indirect wholly owned subsidiary of our Company. On June 5, 2023, Ganze engaged in a change of entity name to DreamR Project Pte. Ltd.
Ohmyhome
(M)
On
January 17, 2019, Ohmyhome (M) was incorporated in Malaysia as a private company limited by shares. Ohmyhome (M) was established as a
subsidiary of Ohmyhome (S), principally engaging in the provision of a one-stop-shop property platform for our customers in Malaysia.
As part of a group reorganization on November 30, 2022, Ohmyhome (M) became an indirect 49%-owned subsidiary of our Company.
Ohmyhome
(RL)
On
January 17, 2019, Ohmyhome (M) was incorporated in Malaysia as a private company limited by shares. Ohmyhome (RL) was established as
a subsidiary of Ohmyhome (M), mainly providing licensed property brokerage services to our customers in Malaysia. As part of a group
reorganization on November 30, 2022, Ohmyhome (RL) became an indirect 24%-owned subsidiary of our Company.
Simply (Singapore)
On October 6, 2023, Ohmyhome (BVI), a wholly owned subsidiary of the Company acquired 100% of the total number of
issued shares in the capital of Simply. Simply was incorporated in Singapore as a private company limited by shares on January 4, 1995
and is a tech-enabled property management company in Singapore.
Corporate
Information
We
were incorporated in the Cayman Islands on
July 19
,
2022. Our registered office in the Cayman Islands is at Cricket Square, Hutchins Drive, P.O. Box 2681, Grand Cayman, KY1-1111 Cayman
Islands. Our principal executive office is at 11 Lorong 3 Toa Payoh, Block B, #04-16/21, Jackson Square, Singapore 319579. Our telephone
number at this location is
+65 6886 9009.
Our principal website address is
https://ohmyhome.com
.
The information contained on our website does not form part of this annual report. Our agent for service of process in the United States
is Cogency Global Inc., 122 E. 42
nd
Street, 18
th
Floor, New York, New York 10168.
33
4.B.
Business Overview
Overview
We
are a data and technology-driven property technology company based in Singapore. Through our subsidiaries, we operate a
one-stop-shop property platform which provides end-to-end property solutions and services for our customers, for both the HDB
property market and the private property market, which comprises brokerage services and emerging and other services, such as home
renovation and furnishing services, listing and research, mortgage referral, legal services and insurance referral services. We
operate on a data-driven customer-centric business model and through our platform, we seek to provide a comprehensive suite of
property solutions and services to aid our customers in every step of their property transaction journey, with the objective of
making property transactions and related services simple, efficient and affordable for all. Since the incorporation of our
subsidiary, Ohmyhome (S), in 2015 and the commencement of our business operations in 2016, our platform has facilitated over 6,573
agent brokerage transactions and other property-related services and over 9,082 self-transacted online property transactions, with
an aggregate GTV of over US$3 billion as of December 31, 2023, making us one of Singapore's largest integrated property
transactions and services platforms, according to Frost & Sullivan. We operate our
Ohmyhome
platform in Singapore and
Malaysia. Today,
Ohmyhome
has been ranked Singapore's top mobile application for property listings and transactions by
customer ratings and is a leading one-stop property platform for property transactions and property-related services for both the
HDB property market and the private property market, according to Frost & Sullivan.
Our
platform appeals to and supports a growing online community and network of users looking to list and search for properties online, seeking
information on their property transactions and other value-added services, through the comprehensive property-related solutions and services
available on our platform. As at December 31, 2023, we have around 200,000 monthly active users on our online website and mobile application
on average, and over 745,000 downloads of our mobile application. Our website also receives a weekly average of over 50,000 unique visitors
and a monthly average of over 500,000 website visits. As at December 31, 2023, our platform contained over 18,000 active listings for residential
properties for sale and rental on a monthly basis. An active listing refers to a listing where the property of the subject listing is
still on the market for sale or for lease. Each listing has an expiration date of 30 days from the date of the listing and listing owners
will have to renew the listing before its expiry to keep the listing active for another 30 days. In the event where a listing has reached
its expiry or is indicated as sold or leased as the case may be, such listing would be removed and will no longer be searchable by the
public unless a new listing has been created.
We
believe that our diverse range of listings and comprehensive range of property-related services provides an effective channel for customers
to market and search for properties and provides speed, ease and reliability to their property transactions.
For
the financial year ended December 31, 2021 and 2022, we generated revenue of approximately S$4.4 million and S$7.0 million, respectively,
representing an annual growth of 60.4%. Our revenue generated by brokerage services constituted 85.2% and 43.7% of our total revenue
for the financial year ended December 31, 2021 and 2022, respectively. Our revenue generated by emerging and other services constituted
14.8% and 56.3% of our total revenue for the financial year ended December 31, 2021 and 2022, respectively.
For the financial year ended December 31, 2023, we generated revenue of approximately S$5.0 million, representing
an annual growth of (28.3)%. Our revenue generated by brokerage services constituted 56.3% of our total revenue for the financial year
ended December 31, 2023. Our revenue generated by emerging and other services constituted 26.6% of our total revenue for the financial
year ended December 31, 2023. Our revenue generated by newly acquired property management services constituted 16.8% of our total revenue
for the financial year ended December 31, 2023.
Our
Technology-Enabled Solutions
We
believe that the use of technology and data is our key edge over our competitors. Our core service offerings are categorized as follows,
all of which are offered through our one-stop platform:
●
Brokerage
    Services.
For clients who wish to engage professional real estate services, we offer brokerage services through our Super Agents
    to represent customers seeking to purchase, sell, rent, or lease their properties on our platform. We also provide documentation
    services for clients who have already found a keen counterpart to their transactions and wish to engage us to assist with all necessary
    paperwork to complete the transaction.
34
●
Emerging
    and Other Services.
We offer the following emerging and other services in connection with property transactions, which can each
    be utilized by our customers as a standalone service or in conjunction with our other service offerings:
(a)
Listing
    and Research.
We provide an online platform for home sellers to freely list their properties and for home buyers to freely view
    such listings. We also provide online tools and resources, including property transaction guides, automated electronic valuation
    of listed properties, and calculators for mortgage affordability and determining the amount of stamp duty payable on any property
    transaction, to provide our users with comprehensive resources to aid them in embarking on their property transaction journey.
(b)
Mortgage
    Referral Services.
Through our online platform, we provide our customers with referrals to experienced financial service providers
    from our partner banks, who provide mortgage advice and financing guidance. We also value-add by compiling and comparing the interest
    rates across our wide range of partner banks, to provide the financing option best tailored to each individual customer's needs.
(c)
Legal
    Services.
We provide our customers with access to specialized law firms through our online platform, which provide conveyancing
    services, legal advice and the preparation of documentation to provide our users with a hassle-free conveyancing process and to better
    equip them with sufficient know-how to protect their legal interests while completing their property transactions.
(d)
Insurance
    Referral Services.
We partner with established insurance brokers to provide our customers with access to insurance policies,
    such as home insurance and fire insurance, to meet their property transaction needs.
(e)
Renovation
    and Home Services
. We offer renovation services and partner with trusted brands to help homeowners conceptualize, design, budget
    and project manage their renovation projects. We also offer a wide range of home needs services such as cleaning, painting and servicing
    to suit the upgrading and maintenance needs of homeowners. As part of our home services, we work with external partners to offer
    professional moving services to customers moving to a new residential or commercial property. In addition, we also provide assistance
    to foreign customers relocating from overseas to our country of operation, and we also advise such foreign customers on relevant
    rules and regulations to ensure compliance with the relevant laws and regulations and if applicable, that the tenancy agreement protects
    the rights and needs of the customer.
(f)
Property
Management Services
Through the acquisition of Simply, we provide property management services to MCSTs in Singapore to manage
the facilities and public spaces within the condominium and executive condominium projects, as well as for commercial and industrial
complexes. We provide routine management, administration and secretarial services, accounting and finance management, and the operation
and maintenance of the estates.
Recent
Developments
On
March 23, 2023, the Company completed its initial public offering. In this offering, the Company issued 2,800,000 Ordinary Shares at
a price of US$4.00 per share. The Company received gross proceeds in the amount of US$11.2 million before deducting any underwriting
discounts or expenses. The Ordinary Shares began trading on March 21, 2023 on the Nasdaq Capital Market under the ticker symbol "OMH."
On
May 15, 2023, the Company announced the signing of a non-binding memorandum of understanding with Ohmyhome Property Inc. to officially
expand into the Philippines Market. Ohmyhome Property Inc., a Philippine company, is an independent service provider to our Singapore
operating subsidiary Ohmyhome (S) in the Philippines pursuant to a service agreement between the two parties (the "Service Agreement").
The Service Agreement granted Ohmyhome Property Inc. the non-exclusive and non-assignable rights to use the trademark and brand name
in the Philippines in exchange for Ohmyhome Property Inc.'s services to promote the "Ohmyhome" brand and platform in
the Philippines. This arrangement enabled us to introduce the brand to potential partners including banks, property companies, real estate
professionals and other relevant parties in the Philippines, and provide Ohmyhome (S) with industry insights and information about the
Philippine market. As part of that Service Agreement, Ohmyhome Property Inc. agreed to commit resources to promote the brand locally.
Meanwhile, Ohmyhome Property Inc. holds a real estate brokerage license in the Philippines and provides brokerage services for customers
they gather. Under the Service Agreement, they can only use our brand until January 2024. As a result, we entered into a non-binding
memorandum of understanding to potentially invest in or acquire Ohmyhome Property Inc. and we have started conducting due diligence on
Ohmyhome Property Inc. while we learn more about its business and negotiate terms of the potential investment in, or acquisition of,
Ohmyhome Property Inc. The memorandum of understanding is not legally binding and was entered into at arm's length.
On
May 16, 2023, the Company announced the signing of a non-legally binding memorandum of understanding for the potential acquisition of
a tech-enabled property management company in Singapore.
35
On
July 3, 2023, the Company and Wong Kok Hoe (the "Debt Seller") entered into a debt purchase agreement ("Debt Purchase
Agreement") pursuant to which the Company agreed to purchase the debt of Ohmyhome Property Inc., a Philippine company, from the
Debt Seller (the "Debt"). The Debt has a principal amount of US$1,986,287.50 and a maturity date on March 31, 2023 with 0%
interest. The Debt is due any time upon demand by the debt holder. After the purchase of the debt, the debt owed by Ohmyhome Property
Inc. to the Company has an interest of 5.0% and a repayment date on the earlier of (i) within 14 days from the date of demand by the
Company or (ii) 12 months from the date of the Debt Purchase Agreement. The Debt Purchase Agreement was negotiated at arm's length
and has been approved by the Board of Directors of the Company. Pursuant to the Debt Purchase Agreement, the Debt Seller agreed to sell,
assign and transfer the Debt to the Company for a total purchase price of US$1,986,287.50, such that Ohmyhome Property Inc. owes the
Debt to the Company. The transaction has been closed. The Debt Purchase Agreement is governed by Singapore law.
On
August 15, 2023, Mr. Joshua Cui tendered his resignation as the Chief Financial Officer of the Company to the Board of the Company, effective
on September 15, 2023. Mr. Joshua Cui's resignation was for personal reasons and was not due to any disagreement with the Company.
To fill the vacancy created by Mr. Joshua Cui's resignation, on September 12, 2023, the Board appointed Ms. Chan Sze Ying ("Sze
Ying") to serve as the Company's Finance Director, effective on the same date. The role of Finance Director is that of an
employee, and Sze Ying is not a member of the Board.
On
October 6, 2023, Ohmyhome (BVI), a wholly owned subsidiary of the Company, entered into a sale and purchase agreement ("SPA")
with (i) Sakal Real Estate Partners Pte. Ltd., (ii) Narendra Patel and (iii) Chong Jia Gen, Kenneth (collectively, the "Simply
Sellers") pursuant to which Ohmyhome (BVI) agreed to acquire 350,140 issued and fully paid ordinary shares in the capital of Simply
Sakal Pte. Ltd. ("Simply") from the Simply Sellers, representing 100% of the total number of issued shares in the capital
of Simply ("Simply Sakal Acquisition") for a total consideration of S$4,712,000 (equivalent to approximately US$3,500,000)
("Total Consideration"). Simply is a tech-enabled property management company in Singapore. The Total Consideration shall
be satisfied by way of S$1,712,000 (equivalent to approximately US$1,300,000) in cash ("Cash Consideration") and S$3,000,000
(equivalent to approximately US$2,200,000) by way of allotment and issuance of new Ordinary Shares ("Consideration Shares").
Pursuant to the terms of the SPA, settlement of the Total Consideration shall take place in four tranches as follows: (a) an amount of
S$513,600 in cash (equivalent to 30% of the Cash Consideration) and the satisfaction of S$750,000 by way of the allotment and issuance
of Consideration Shares on the date of completion of the Simply Sakal Acquisition ("Completion Date"); (b) an amount of S$513,600
in cash (equivalent to 30% of the Cash Consideration) and the satisfaction of S$750,000 by way of the allotment and issuance of Consideration
Shares on the first anniversary of the Completion Date; (c) an amount of S$684,800 in cash (equivalent to 40% of the Cash Consideration)
and the satisfaction of S$750,000 by way of the allotment and issuance of Consideration Shares on the second anniversary of the Completion
Date; and (d) the satisfaction of S$750,000 by way of the allotment and issuance of Consideration Shares on the third anniversary of
the Completion Date. In connection with the completion of the Simply Sakal Acquisition on October 6, 2023, the Company had, on the same
date, paid the first tranche of the Cash Consideration and issued 171,384 Ordinary Shares to the Simply Sellers in the proportion set
out in the SPA, in satisfaction of the Cash Consideration and the Consideration Shares payable and/or to be allotted and issued on the
Completion Date, respectively. The SPA, which has been approved by the Board of Directors of the Company, was negotiated at arm's
length between Ohmyhome (BVI) and the Simply Sellers.
On
February 16, 2024, the Company completed its upsized public offering of ordinary shares. In this offering, the Company issued 3,555,555
ordinary shares at a public offering price of $1.35 per ordinary share. The Company received gross proceeds in the amount of US$4.8 million
before deducting placement agent fees and other offering expenses.
On
March 22, 2024, Sze Ying tendered her resignation as the Finance Director of the Company to the Board, effective on March 23, 2024. Sze
Ying's resignation was for personal reasons and was not due to any disagreement with the Company. Her departure is not related
to the operations, policies or practices of the Company or any issues regarding accounting policies or practices. In the interim, the
Company's Director and Chief Executive Officer, Rhonda Wong, will assume the duties as Principal Financial Officer of the Company.
Ohmyhome Pte. Ltd., a wholly owned subsidiary of the Company, has received
and signed a Letter of Offer for a working capital loan of S$432,000 (US$327,397) by an established private lender on February 2, 2024, with a loan term of 5 years at an interest rate of 7.50% per annum.
Our
Services
Through
our
Ohmyhome
website and mobile application, we provide end-to-end property-related solutions and services for our customers,
which consists of (a) brokerage services; and (b) emerging and other property-related services, such as listing and research services,
mortgage referral services, legal services, insurance referral services and renovation and home services.
36
Brokerage
Services
We
provide brokerage services to customers who wish to engage a professional real estate agent to act as their representative for their
property transactions. We will assign one of our Super Agents to our customers based on the location and property in question. Our in-house
Super Agents have in-depth knowledge, experience and expertise in the property type and location which they specialize in. According
to the CEA's public database of agent transactions and the Company's staff list, our Super Agents were listed in CEA's
top 1% of real estate agents in Singapore, based on the volume of selling transactions in 2021 (
CEA Salespersons' Property Transaction
Records (Residential) as at May 30, 2022: https://data.gov.sg/dataset/cea-salesperson-residential-transaction-record
).
Our
brokerage services are delivered through our
Ohmyhome
platform and accessible via our website and mobile application. A dedicated
relationship manager is then assigned to the customer.
The
Super Agent that is assigned to the customers based on best fit of their needs will provide listing services for home sellers,
facilitating sale and purchase transactions, overseeing rental or leasing agreements, and assisting with the documentation and negotiation,
to ensure an overall smooth property transaction from the start to end. For customers looking to sell or lease properties, the Super
Agent will assist with taking professional photos and videos of the property, as well as a three-dimensional (3D) virtual tour experience
for potential buyers. In addition to listing the property on our
Ohmyhome
platform, we will also market our customer's properties
on other major advertising platforms, such as Google and Facebook and other online property advertising platforms. We also combine our
brokerage services with our advanced property matching technology and extensive database to ensure that homeowners are matched with the
most suitable home buyers or renters for their property, allowing for efficient and expedited property transactions.
Apart
from full brokerage services, customers who have chosen to self-transact their property transactions can also choose to engage our Super
Agents for documentation services, once they have found a buyer, seller or tenant and have negotiated the price for the transaction.
In this regard, our in-house Super Agents will assist with all necessary paperwork depending on the property type, such as the drafting
and handling of an Option to Purchase (OTP), a tenancy agreement and/or a HDB resale application for HDB properties.
A
typical brokerage service relationship lasts around three (3) months, out of which legal and government approval processes would typically
take around two (2) months. The length of the brokerage service relationship also depends on whether platform users elect to be matched
with an agent for the provision of full brokerage services, or solely for documentation services. Our customers who engage our brokerage
services may also end up utilizing our other services, such as moving or renovation services, to meet their post-transaction property
needs, which would extend our relationship with such customers to about one (1) year or more. Some of our customers also engage us for
other regular day-to-day services, such as air conditioner servicing, cleaning and handyman services, which would mean that our relationship
with such customers would extend for a longer period and continue on an ongoing basis.
While
our data-driven platform is free to use for customers who wish to self-transact, our full agent service fees are up to 2% for HDB
flats and up to 3% for private properties, and we charge a fixed fee for the provision of documentation services. The majority of
our revenue is derived from our brokerage services, which generated a revenue of S$3,731,586, S$3,072,060, S$2,817,930, representing 85.2%, 43.7%, and 56.3% of our total
revenue for the years ended December 31, 2021, 2022, and 2023 respectively.
Brokerage
services have been and will continue to be a growth area for us, as we believe that home sellers and home buyers are increasingly reliant
on online real estate platforms to list and search for properties, coupled with the help of experienced and professional property agents
to ensure the transaction takes place smoothly. On average, in 2023, our Super Agents successfully completed approximately 47 sale, purchase,
lease and rental transactions per month through our platform.
37
Emerging
and Other Services
Our
other property-related services include (a) listing and research services, (b) mortgage referral services, (c) legal services, (d) insurance
referral services and (e) renovation and home services.
Listing
and Research Services
Online
Property Listings
We
provide an online platform for home sellers to freely list their properties and for home buyers to freely view such listings, either
through our
Ohmyhome
website or mobile application. Our platform contains databases for HDB units, condominiums and other private
properties for sale and rental, and provides search engines on such properties in our databases. Through our website and mobile application
platforms, users can freely access home-related data, such as listing details, home details, neighborhood information and market analysis.
Our user-friendly search functions allow customers to tailor their searches to specific types of property in specific regions of their
country. We devote significant resources to collecting first-hand real estate market intelligence and listing information, and to updating
such information on our platform on a regular basis. We also verify the authenticity of the listings on our platform via on-site visits
by our Super Agents and also verify the authentic ownership of the properties through the integration of SingPass with our platform,
which is a government-administered digital identity database in Singapore.
Customers
can opt for one of the following methods for their property transactions – (i) to DIY, meaning to self-transact and to do it on
their own; or (ii) engaging one of our Super Agents.
For
customers who opt to DIY their property transaction, our AI chatbot allows users to input their property preferences down to their preferred
type of property, location, price range, after which customers will be sent a curated list of recommended properties for free, based
on the preferences indicated. The list of properties is selected using our advanced property matching technology, providing our customers
with suitable property options at an expedited timeline. Upon short-listing the preferred properties based on our curated list, customers
may then arrange to view the property either in person or virtually, via a physical on-site viewing or through a video call with an agent
or with homeowners directly, who will walk the customer through the property.
Customers
may also opt to transact or complete documentation work with the help of our Super Agents, as described in further detail under "
Our
Business Model – Brokerage Services
".
Information,
Tools and Research
We
also provide a variety of online tools and resources which are freely accessible for our users.
Our
website provides an extensive information archive for visitors to search and gather real estate information and general research reports
and insights regarding the real estate industry at both national and regional levels. Our Super Agents, founders and editors publish
and share information relating to public housing, private property, home improvement, financing, towns, and success stories by clients.
We also publish articles on specialized areas of the real estate industry, such as property investment opportunities in Southeast Asia,
alternative condominium options to consider buying, and governmental housing and redevelopment plans.
We
have an internal vetting process that involves multiple teams including content, marketing, agency, and technology teams depending on
the topic, with editorial checks before publishing the articles onto our
Ohmyhome
platform and other channels, such as social
media. We select topics based on the latest developments in the market, popular keywords and trends on the market, statistics released
by the authorities, and original ideas pitched by our writers. We will individually assess the potential value of each topic and prioritize
those that align with our business goals and target audience in both short-term and long-term perspectives. We conduct research based
on both public databases and research information, and develop reports and insights based on the information gathered.
We
have also been regularly interviewed by news media and our research pieces have been quoted by major news outlets in Singapore such as
Channel News Asia
,
The Straits Times
,
The Business Times
and
Lianhe Zaobao
. We believe our articles section
serves to raise our profile as experts on the real estate industry in Singapore and Malaysia.
38
We
provide customers with access to self-help tools and shortcut links to assist them in their property transactions and making educated
decisions. For example, by clicking on the "Self-Transact" option on the homepage of the
Ohmyhome
website, visitors
will be redirected to a list of actions that they can do immediately, such as search for properties, connect directly with sellers, schedule
a property visit, and finalize their home purchase. Prospective property buyers or sellers can also utilize our Real Estate Valuation
Tool to obtain a reliable e-valuation of the price of a particular property, taking into consideration past transactions, current valuation
and market performance to provide an accurate valuation of the property and to allow our customers to make an informed decision before
entering into any property transaction. We also provide calculators which allow prospective property buyers to determine the affordability
of a property purchase, as well as to calculate the amount of stamp duty payable on a property transaction.
Mortgage
Referral Services
We
provide our customers with referrals to mortgage financing services, allowing them to finance their new property purchase or to refinance
an existing home loan. Our customers have access to mortgage financing from a wide range of banks which we partner with, accessible through
one single touchpoint via our
Ohmyhome
platform. Customers who wish to obtain financing or refinancing for their property will,
through our platform, be linked up with the individual mortgage providers who can provide advice and guidance on the financing option
which is best tailored to each individual user's needs.
We
seek to provide a transparent, open and efficient process for our customers when deciding how to finance their property purchase. In
order to do so, our platform automatically provides the lowest interest rates supplied by over seven (7) major banks in Singapore. A
transparent comparison report of such rates can be readily generated based on requirements input by our users and can be easily accessible
on our platform. This gives our customers access to competitive rates across various banks through a single platform, allowing them to
make a fully-informed decision before entering into a mortgage or bank loan.
We
are paid a fixed rate from our partner banks based on the loan value, regardless of which bank the customer decides to take his or her
loan or financing needs with. This ensures that the rates provided by us remain competitive and objective.
Legal
Services
Through
our platform, customers can also engage law firms which specialize in conveyancing services, to provide legal advice and assist with
all legal documentation required for their property transaction, such as the sale and purchase agreement, lasting power of attorney,
any letters of administration of probate, notary public services. By providing access to legal services, we aim to provide our users
with a hassle-free conveyancing process, uncover potential legal risks associated with the property, and to better equip them with sufficient
know-how to protect their legal interests while completing their property transactions.
The
law firms which we partner with serve on the bank panels of major banks which provide mortgage financing services on our platforms, creating
synergies between the types of services provided under our platform and to ensure that our customers who opt for multiple property-related
services through our platform are provided with a seamless and efficient process.
Customers
who wish to engage legal will be matched with a suitable law firm through an automated process via our platform. Customers who then wish
to proceed with the legal services will engage the conveyancing solicitor through our platform.
Our
partner law firms pay us a fixed fee for the provision of advertising services for their legal services.
Insurance
Referral Services
Through
our platform, we also advertise to our customers property-related insurance policies such as fire insurance (which would generally be
required by HDB and/or lenders providing housing loans) and home contents insurance (which includes coverage for renovation costs and
the cost of replacing internal fixtures and movable contents, including furniture, appliances and personal valuables, as well as coverage
for certain legal liabilities that may arise due to unforeseen events), which are offered by established insurance brokers. Customers
who utilize our platform can also obtain a complimentary one-year home contents insurance policy, to provide our customers with the opportunity
to protect their homes.
39
We
receive an annual fee from our insurance partners for the advertising of their insurance service offerings on our platform.
Renovation
and Home Services
Our
renovation and home services include (a) renovation services, (b) air conditioning services, (c) cleaning services, (d) painting services,
(e) handyman services, (f) moving services and (g) relocation services.
Our
customers can browse the renovation and home needs services available on our platform, and then reach out to our designated relationship
managers to specify their needs and preferences. Following which, we would provide samples of our interior designs if required, and provide
a customized quote to the customer, based on their needs and requirements. Customers who wish to proceed with such renovation and/or
home needs services will engage the relevant service through our
Ohmyhome
platform.
For
our renovation and home needs services, we are paid directly by our customers based on the agreed quote. While we maintain in-house project
management and interior design capabilities, we sub-contract other aspects of the renovation works and home needs services to the relevant
sub-contractors, suppliers and/or professional home service providers, as may be required.
Renovation
Services
We
have an in-house team of qualified and experienced interior designers to aid our customers in the conceptualization and design of the
renovation project. We also have a team of dedicated project managers, who will be assigned to each renovation project to oversee the
overall renovation project. We sub-contract the renovation works to carefully selected and qualified third-party contractors and also
partner with reputable third-party suppliers to ensure that our customers receive high-quality services to suit their renovation and
home needs. The project manager assigned to each renovation project will ensure the quality of work done by sub-contractors and third
party suppliers from the start to the end of the renovation project.
Air
Conditioning Services
We
partner with qualified contractors to offer general servicing, chemical washing and overhaul and/or gas top-ups for air-conditioning
systems.
Cleaning
Services
We
partner with qualified contractors to provide customized cleaning solutions to cater to specific housing needs, including home cleaning,
commercial cleaning, and post-renovation cleaning.
Painting
Services
We
deliver house painting services for at-home painting, single room painting services to upgrade customers' individual rooms, and
painting packages to enable customers to enjoy a combination of painting services in a cost-effective way.
Handyman
Services
We
provide a wide variety of professional handyman services, including power point installations, wiring and rewiring works, light and fan
installation and repair, and plumbing and sanitary systems maintenance.
40
Moving
Services
We
partner with qualified contractors to provide professional moving services to customers looking to purchase or rent a new residential
property, as well as to corporate clients who are looking to move to a new commercial building. In addition to providing professional
house movers, we also provide packing and storage materials upon request, and services for the disposal of large and unwanted items such
as spoiled furniture or machinery. Through the careful handling, safe transportation and provision of added-on moving services, we seek
to ensure that there is minimal disruption to both our residential and corporate clients seeking to move.
Relocation
Services
We
provide assistance to foreign customers who are relocating from overseas to a jurisdiction which we operate in. In this regard, we aid
in searching for the right property for such foreign customers and their families. We also advise on the relevant rules and regulations,
including any restrictions on foreign tenants, to ensure that their tenancy agreement is lawful and protects their rights. We also provide
services relating to home-finding for service apartments, condominiums and houses, such as tenancy agreements, lease renewals, preview
trips and video tours, movers, and renovation and furnishing.
Property
Management Services
Through the acquisition of Simply, we
provide property management services to MCSTs in Singapore to manage the facilities and public spaces within the condominium and executive
condominium projects, as well as for commercial and industrial complexes. We provide routine management, administration and secretarial
services, accounting and finance management, and the operation and maintenance of the estates.
Our
Platform
Our
one-stop property platform, accessible via our website (
www.ohmyhome.com
) and mobile application, is a rapidly growing online
real estate platform in Singapore, Malaysia and the Philippines (by way of our licensed platform in the Philippines) in terms of:
●
Downloads:
According to data from Appstore for iOS devices and Google Playstore for Android devices, our mobile application had close to 750,000
downloads as at December 31, 2023.
●
Monthly
    Active Users:
According to data from Firebase on our mobile application and Google Analytics 4 on our website, we had an average
    of over 200,000 monthly active users on our website and mobile application in 2023.
●
Visitor
    Traffic:
According to data from Google Analytics 4, our website received a monthly average of over 200,000 unique
    visitors as of December 31, 2023.
●
Market
    Share:
According to HDB Transaction data and platform statistics, we obtained an estimated 5% market share of the public
    residential property resale market by number of transactions.
●
Property
    Listings and Transactions:
According to user listings and activities on our website and mobile application, as of December
    31, 2023, we had over 15,655 property transactions on our platform.
Our
primary interface with users of our platform is the
Ohmyhome
website. We believe user satisfaction rests on the appeal of the
efficiency and functionality of our platform. Our technology and marketing teams dedicate substantial amounts of time and resources upgrading
and enhancing our
Ohmyhome
website and mobile application based on market trends and user feedback. We distinguish ourselves from
other online property listing portals through the reliability and extensiveness of our up-to-date real estate content as well
as the consolidated services listings allowing customers to use the platform for their every real estate and home furnishing and improvement
needs. We also maintain various customer interaction avenues, including our centralized customer hotline, live in-portal chatroom, WhatsApp
chatroom, e-mail and AI chatbot, through which users can obtain assistance, access more information, or otherwise contact us.
Our
property platform covers a wide spectrum of up-to-date real estate and home furnishing and improvement information and serves as a gateway
for our primary business activities. Our published content, which is free to our website and mobile application visitors, is designed
to assist visitors with each step of the real estate and home furnishing and improvement transaction process and inspire future real
estate projects. We believe providing a reliable catalog of high-quality information regarding the real estate market is helpful in guiding
our platform users in making informed choices and completing their property transactions hassle-free.
Ohmyhome
Property Management operates a proprietary mobile application,
Simple
, for residents to access announcements, book
facilities, submit applications, make payments, and provide raise issues with speed, ease and reliability. Simply also operates a
proprietary backend process and document management system that improves the productivity of the onsite staff as well as improving
the accuracy and timeliness of information flow.
41
Data
Insights and Technologies
We
aspire to spearhead technological innovations across Southeast Asia's property technology industry by leveraging our data insights
and technologies. Our platform is built on a robust technology infrastructure with comprehensive functionalities that support the entire
life cycle of property transactions, from the initial customer acquisition, agent cooperation and property listing management, to payment,
financial services, conveyancing, closing management and post-closing servicing.
Transactions
with a "Human" Touch
We
believe we have a holistic view of the market based on our understanding of the importance of retaining a "human" element
amidst growing technological developments, which appeals to a broad range of customers and gives us a competitive edge in terms of brand
recognition.
Our
Ohmyhome
platform gives users the choice between engaging traditional agents and a self-service route. Users who opt for the former
are guided through their property transactions by paying a fixed fee to the property agent, who will assist the user with the property
transaction from the start to end, with the help of our advanced property matching technology to expedite the process. This model integrates
elements of the traditional real estate agent service model, to ensure that our platform remains inclusive and provides users with the
ability to interface with property agents if so preferred.
Property
Matching Technology (MATCH)
We
have developed MATCH, our own property matching technology and algorithm. When our platform users submit their property preferences on
the
Ohmyhome
platform, MATCH's algorithm filters through all the available property listings to produce results matching
the users' preferences. Once a match is found, it is sent to users, along with the relevant content which informs the user's
home buying decisions and aids in their research.
Through
our advanced property matching technology and algorithm, 50% of our property transactions are completed within seven (7) days on average.
The fastest time taken to sell a property listing on our
Ohmyhome
platform through our in-house Super Agents has been one (1)
day. On average, our Super Agents can complete approximately 63 transactions a year, which is more than 13 times more efficient
than the average agent, who closes around 4.6 cases a year, according to CEA and information disclosed by publicly listed brokerage companies
in Singapore.
Home Ownership Management & E-valuation
Report AI Tool (HomerAI)
We have recently developed and launched HomerAI, our Homer Ownership Management & E-valuation Report AI Tool,
in 2023. HomerAI provides homeowners with detailed information regarding the latest fair value of their home, calculations for the cash
proceeds from the sale of their property at different prices and the usual costs involved, and allows users to learn the steps and typical
timeline required for the sale of their property, without having to go through a third party agent, who may not necessarily be equipped
with the same data and tools provided through HomerAI. This will allow homeowners to have access to transparent information at their fingertips
and to further solidify our brand as a trusted and comprehensive property platform. It will also allow us to reach a wider audience of
customers and shorten the service cycle if customers decide to engage our services.
Data
Processing System
Our
proprietary data processing system is the foundation of our business. Our data processing system delivers speed and scalability, providing
data and analytics support across the products and services on our platform to simplify property transactions. We aim to utilize our
data processing system to shorten the time taken to sell a home by automatically categorizing listing photos according to room type and
systematically accessing and displaying the best performing images to home buyers. We believe this provides an enhanced experience for
property buyers browsing our
Ohmyhome
platform. In addition, the smart image classification feature enables home sellers to automatically
enhance their listings as the smart algorithms will help to prioritize images based on its viewership numbers. This results in the most
popular image being displayed as the listing's thumbnail, which will provide property sellers with the best chance of attracting
the right buyers.
42
Real
Estate Valuation Tool
Our
Real Estate Valuation Tool is built by
Thinking Machines
and allows users to input a property's details and instantly receive
the estimated market value of the property, along with the valuation breakdown and a confidence rating of Low, Medium, or High. The custom
machine learning model underlying the Real Estate Valuation Tool consists of:
●
Custom
    Machine Learning Models
for the Singapore and Malaysia property markets. This predicts property value with as little as 4% deviation
    as compared to the actual prices for Singapore, and 10% deviation for Malaysia;
●
Automated
    Machine Learning Training Pipeline.
This enables our database to run on fresh data every week; and
●
API
    Endpoint Integration
with native platform.
Our
custom machine learning model is trained to predict property prices by taking
Ohmyhome
's dataset of historical transactions
and supplementing it with
Thinking Machines
's extensive database of geospatial points of interest. Our model factors in
the distance to the nearest major road or the density of restaurants in the surrounding area to determine the price of a property as
affected by its surroundings. The machine learning models were tailored for each of the property markets in Singapore and Malaysia via
a series of relevant features and input variables based on the domain knowledge and experience of our Super Agents.
To
ensure that the custom machine learning model is robust and usable, a pipeline is created that ingests fresh data every week and retrains
the model for the most up-to-date price estimates. The entire pipeline encompassing data storage, data cleaning and transformation, machine
learning, and API were built using Google Cloud Platform and connected to our
Ohmyhome
's existing platform. This ensures
that the model is integrated into our workflow and can be connected to other operational APIs within
Ohmyhome
's infrastructure.
This business solution gives us the data we need at an unprecedented speed and scale, freeing up our resources for higher-value tasks
and giving us a competitive edge.
Property Management System
Through the acquisition of Simply, we have acquired Simply's property management system as well as the resident-facing
mobile application, "
Simple
". With a centralized property management system, we are able to ensure the upkeep of service
levels and responsiveness of the services by the onsite management team, and also digitize many traditionally paper-based processes such
as facility booking, application submission, or payment of fees.
Insurance
In
accordance with customary industry practice and applicable regulations, we carry real estate professional indemnity and management liability
insurance, as well as hospitalization and employer liability insurance in respect of certain of our foreign employees. We also obtain
contractors' all risk insurance in respect of certain assets used in our renovation projects, depending on the size and nature
of the project. We do not carry general business interruption or "key person" insurance. We carry Side A Director's and Officer's Liability Insurance effective from March 21, 2023 to March 21, 2024 and it was renewed for the duration from March 21, 2024 to March 21, 2025.  We will continue to review and assess
our risk portfolio and make necessary and appropriate adjustments to our insurance practices to align with our needs and with industry
practice in Singapore and in the markets in which we operate.
Data
Privacy
In
the course of our operation, we will collect personal data from our customers in connection with the account opening and our business
operations and this information may be subject to data privacy laws in the jurisdiction of Singapore and Malaysia. According to the relevant
law in relation to data privacy, it is necessary for customers, or data owners, to provide consent to the data collector for his/her
agreement to its usage. Our data privacy statement states that the personal data being collected can be used for purposes of data analysis
and supporting us to develop and to improve our products. We believe that we are in compliance with all relevant laws and regulations
in all material respects with respect to data privacy.
Risk
Management
Our
business activities expose us to various risks. Identifying and measuring our risks is critical to our ability to manage risk within
acceptable tolerance levels in order to minimize the effect on our business, results of operations and financial condition. Our management
team is responsible for managing risk. It is overseen by our board of directors. We use risk management processes and have policies and
procedures for identifying, measuring and managing risks, including establishing threshold levels for our most significant risks. We
have implemented various procedures and measures to ensure rigorous risk management and quality control.
43
Quality
Control of Super Agents
To
ensure the quality of services of our Super Agents and adherence to the Code of Ethics and Professional Client Care and the Code of Practice
for Estate Agents set out under the Estate Agents (Estate Agency Work) Regulations 2010, we conduct rigorous interview processes to assess
the fit and quality of prospective agents, based on their technical knowledge, transactional experience, personality and ethics.
We
provide onboarding training for our Super Agents for them to familiarize themselves with our work processes given our unique operational
model, and also equip them with the latest technical and market knowledge. We also conduct regular training sessions and regularly gather
questions raised by our Super Agents, which are addressed during each session. We also promote collaborative sharing and learning during
our training sessions by analyzing rare, unprecedented or difficult scenarios faced by our Super Agents. In addition, we conduct ad-hoc
discussions based on latest developments in the market and regulations, to ensure that our Super Agents are prepared and fully equipped
to tackle changes in the industry.
We
periodically evaluate the performance of our Super Agents, through both internal and external performance indicators. We evaluate individual
agents on a monthly basis, based on various matrices such as performance, customer reviews, teamwork and ethics. In particular, we take
customer feedback and complaints very seriously. Customers can provide feedback through our hotline, social media and/or our relationship
managers, who are independent from the agent team. The customer feedback received contributes to the overall evaluation of our Super
Agents.
Quality
Control of Third Party Service Providers
As
a one-stop-shop platform, we rely on curated third party service providers to provide various service offerings available on our platform,
such as sub-contractors for certain renovation works, partner banks to provide mortgage solutions, partner law firms to provide conveyancing
services and professional movers and other home service providers to provide moving and other home services.
In
this regard, we have implemented various safeguards to ensure high service standards from such third party service providers. We screen
our partners rigorously and constantly seek customer feedback for the services rendered by our service partners, to ensure that the quality
of service received by the clients is satisfactory. Should we receive any complaints or delays caused by our service partners, we typically
issue a warning notice and seek rectification from such service partners in the first instance. If such complaints and/or lapses in service
standards occur more than once, we would discontinue our relationship with the relevant service provider. We periodically review and
update our list of suppliers to ensure that the quality of services provided by our partners remain up to standard, thereby maintaining
the high rating and reviews of our platform.
For
mortgage services by the banks, legal services, and insurance services, we provide advertising or referral services to the third party
providers for the provision of marketing and advertising of their services on our platform. We refer our customers to them and the contractual
relationship is between our customers and such providers directly. The Company is currently not indemnified by third party service providers
listed on our platform against customer claims arising from third party services.
In
relation to ad-hoc third-party services such as cleaning, painting, moving, handyman services, the contractual relationship is between
us and the individual customers for the provision of such services, and we assign the contractor to serve our customers. The Company
is currently not indemnified by the service providers against customer claims.
In
relation to the subcontractors we work with for renovation and related home services, the contractual relationship is between us and
the customer for the provision of renovation services. The Company is currently not indemnified by the service providers against customer
claims. However, to minimize our exposure, we carry a Contractor's All-Risk Insurance coverage for the work done by subcontractors
under our employ, and we also hold a retention sum from major subcontractors against the quality and timeliness of their work.
As
of the date of this annual report, we are currently not involved in any material legal or arbitral proceedings in relation to services
provided by the parties above.
44
Authentic
Property Listings and Prevention of Fraud
Our
machine learning technology ensures that all listing images that home buyers see on our platform are genuine and real. The technology
will be able to detect and flag out images that are likely fake, such as stock images. In addition, we strive to ensure that our
Ohmyhome
platform only hosts genuine, non-duplicated, listings by real homeowners or our in-house Super Agents. We have also integrated our
platform with SingPass, the government-administered digital identity platform in Singapore, for verifying the authentic ownership of
properties listed on our platform. We will immediately remove listings that are found to be false or duplicates from our platform and
inform the responsible users or agents to make necessary corrections. This shortens response time on the platform and increases the efficiency
of users' searches.
Anti-Corruption
Measures
We
have adopted an anti-corruption policy which prohibits, among others, accepting any bribes (whether monetary or in kind, and whether
direct or indirect), in order to ensure the integrity of our Super Agents and to protect our brand image.
In
order to ensure compliance with our anti-corruption policies, we monitor the compliance of our business activities and handle complaints
and whistle-blowing cases through our internal compliance reporting procedures. We post any violations and our decisions via our internal
communication channels.
Competition
The
property technology industry is rapidly growing and increasingly competitive. Although we believe no other industry player in Singapore
and Malaysia operates under a comprehensive and integrated platform business model similar to ours, we face competition from players
in different segments of the property transactions and services industry. We also compete with offline traditional real estate brokerage
firms and property agents in respect of our brokerage services.
We
believe we are strategically placed to compete in the property technology industry based on the following factors: (i) the end-to-end
property solutions and services provided by us on a single platform, providing a one-stop-shop for our users in their property transactions
and allowing us to capture a much higher customer spending per transaction than other market players; (ii) the ability to develop advanced
property technology and infrastructure; (iii) our highly scalable business model, which enables us to expand rapidly into new geographies
or business segments; (iv) our user-friendly online platform built on powerful data insights; (v) our strategic partnerships with establish
market players across the property transaction chain; (vi) the expertise of our senior management team in real estate transactions and
investments; and (vii) our superior reputation and branding arising from our track record and past customer satisfactions, which is in
turn crucial in building trust for our platform in developing markets.
Regulation
This
section sets forth a summary of the material laws and regulations that affect our Group's business and operations in Singapore
and Malaysia. Information contained in this section should not be construed as a comprehensive summary nor detailed analysis of laws
and regulations applicable to the business and operations of our Group. This overview is provided as general information only and not
intended to be a substitute for professional advice. You should consult your own advisers regarding the implication of the laws and regulations
of Singapore and Malaysia on our business and operations.
LAWS
AND REGULATIONS RELATING TO OUR BUSINESS IN SINGAPORE
Our
business operations are not subject to any special legislation or regulatory controls other than those generally applicable to companies
and businesses incorporated and/or operating in Singapore.
Estate
Agents Act
Real
estate agencies (referred to in the Estate Agents Act as "
estate agents
") and agents (referred to in the Estate Agents
Act as "
salespersons
") are regulated by the Estate Agents Act and its subsidiary legislation, including the Estate
Agents (Licensing and Registration) Regulations 2010, the Estate Agents (Fees) Regulations 2010 and the Estate Agents (Estate Agency
Work) Regulations 2010.
45
The
CEA is a statutory board that was established in October 2010 to administer the Estate Agents Act and its functions and duties are, among
others, administering the licensing and registration regimes under the Estate Agents Act, regulating and controlling the practice of
estate agents and salespersons, administering examinations and a professional development framework for purposes of licensing and registration
under the Estate Agents Act and conducting investigations and disciplinary proceedings in relation to offenses and unsatisfactory conduct
or misconduct in relation to estate agency work.
Under
the Estate Agents Act, estate agents are required to be licensed and salespersons are required to be registered with the CEA. An estate
agent's license may be issued to an individual or an entity subject to fulfillment of the conditions prescribed in the Estate Agents
Act, such as the individual or entity being considered a "fit and proper person" by the CEA. An individual will not be registered
as a salesperson unless the individual satisfies certain prescribed requirements, including, among other things, being a "fit and
proper person", having the prescribed educational qualifications or experience, being employed by a licensed estate agent as a
salesperson and that he or she does not hold a license as any other estate agent.
Our
subsidiary, Ohmyhome (S), holds an estate agent's license issued by the CEA and all of our real estate agents are registered with
the CEA, and are subject to the Estate Agents Act and the relevant subsidiary legislation and any directions or guidelines as may be
given or issued from time to time by the CEA.
Estate
Agents (Licensing and Registration) Regulations 2010 and Estate Agents (Fees) Regulations 2010
The
Estate Agents (Licensing and Registration) Regulations 2010 sets out further requirements in respect of any application or renewal of
an estate agent license or registration as a salesperson. The fees payable to the CEA in respect of any such application or renewal are
prescribed by the Estate Agents (Fees) Regulations 2010.
Estate
Agents
In
the case of estate agents, in order to obtain or renew an estate agent's license, the CEA must be satisfied that (a) the estate
agent has, among other things, in place systems and processes to ensure proper management of the business and its salespersons; (b) the
estate agent does not hold a license as any other estate agent; and (c) every sole proprietor, partner or Director of the estate agent
who will be performing estate agency work has attained the age of 21 years, is not registered as a salesperson with another estate agent,
does not hold a license as any other estate agent, has a minimum of four (4) GCE "O" level passes or obtained an equivalent
or higher qualification as determined by the CEA, and has, in the two (2) years immediately before the application for a license, passed
the Real Estate Agency examination, or obtained an equivalent or higher qualification as determined by the CEA.
Every
estate agent must also take out and maintain in force at all times during the period in which it carries out estate agency work the relevant
professional indemnity insurance.
The
Estate Agents (Licensing and Registration) Regulations 2010 also prescribes certain qualifications and requirements for key executive
officers of estate agents. A key executive officer must (a) be the sole proprietor, Director or partner of the estate agent; (b) satisfy
the requirements applicable to a sole proprietor, partner or Director performing estate agency work as described above; (c) have at least
three (3) years of experience in estate agency work; and (d) have completed at least 30 property transactions in the three (3) years
immediately before his appointment or have at least three (3) years of experience in managing the business of a house agent or an estate
agent as an executive Director, a chief executive, key executive officer, partner or sole proprietor.
Salespersons
In
the case of salespersons, no individual can be registered as a salesperson unless he (a) has a minimum of four (4) GCE "O"
level passes or obtained an equivalent or higher qualification as determined by the CEA; and (b) has, in the two (2) years immediately
before the application for registration, passed the Real Estate Agency examination or the Real Estate Salesperson examination, or obtained
an equivalent or higher qualification as determined by the CEA. Such requirements are subject to certain exemptions as prescribed under
the Estate Agents (Licensing and Registration) Regulations 2010. In order to renew his registration, the salesperson must also satisfy
prescribed continuing professional development requirements in each year of the period of registration whose renewal is sought.
46
Estate
Agents (Estate Agency Work) Regulations 2010
The
Estate Agents (Estate Agency Work) Regulations 2010 regulates the conduct of estate agency work by prescribing certain rules and practices.
For instance, there is a prohibition against dual representation, whereby salespersons or estate agents are disallowed from having as
clients, both the vendor and purchaser or both the landlord and tenant in respect of the same property, regardless of whether the consent
or agreement of the client or of any or all the parties to the relevant transaction has been obtained. Further, estate agents and salespersons
are prohibited from introducing, referring or recommending a client to or receiving any benefit from any money lender or holding money
for or on behalf of any party in relation to the sale or purchase of any property situated in Singapore or the lease of HDB property.
Any person in breach of such rules shall be guilty of an offense and shall be liable on conviction to a fine and/or imprisonment.
The
Estate Agents (Estate Agency Work) Regulations 2010 also prescribes the form of agreements for the sale, purchase or lease of residential
property in Singapore. It also requires that every estate agent takes out and maintains in force at all times during the period in which
it carries out estate agency work such insurance (of a prescribed minimum amount) in respect of civil liability for negligence in the
performance of estate agency work. Generally, no estate agency work may be undertaken without the requisite insurance coverage.
The
Estate Agents (Estate Agency Work) Regulations 2010 also sets out the Code of Ethics and Professional Client Care and the Code of Practice
for Estate Agents, any breach thereof may result in the estate agent or salesperson (as the case may be) being subject to disciplinary
action and/or the imposition of sanctions including financial penalties, demerit points and the suspension or revocation of a license
or registration.
Personal
Data Protection Act
Data
Protection Obligations
The
Personal Data Protection Act 2012 of Singapore ("
PDPA
") establishes the Singapore regime for the protection of personal
data, and governs the collection, use and disclosure of personal data by organizations. In this regard, "personal data" as
defined under the PDPA refers to data, whether true or not, about an individual who can be identified from that data or other information
to which the organization has or is likely to have access.
47
An
organization is required to comply with, amongst other things, the following obligations prescribed by the PDPA:
(a)
Purpose
    limitation obligation
– personal data must be collected, used or disclosed only for purposes that a reasonable person would
    consider appropriate in the circumstances, and if applicable, have been notified to the individual concerned;
(b)
Notification
    obligation
– individuals must be notified of the purposes for the collection, use or disclosure of their personal data,
    prior to such collection, use or disclosure;
(c)
Consent
    obligation
– the consent of individuals must be obtained for any collection, use or disclosure of their personal data,
    unless exceptions apply. Additionally, an organization must allow the withdrawal of consent which has been given or is deemed to
    have been given;
(d)
Access
    and correction obligations
– when requested by an individual and unless exceptions apply, an organization must: (i) provide
    that individual with access to his personal data in the possession or under the control of the organization and information about
    the ways in which his personal data may have been used or disclosed during the past year, and/or (ii) correct an error or omission
    in his personal data that is in the possession or under the control of the organization;
(e)
Accuracy
    obligation
– an organization must make reasonable efforts to ensure that personal data collected by or on its behalf is
    accurate and complete if such data is likely to be used by the organization to make a decision affecting the individual to whom the
    personal data relates or if such data is likely to be disclosed to another organization;
(f)
Protection
    obligation
– an organization must implement reasonable security arrangements for the protection of personal data in its
    possession or under its control;
(g)
Retention
    limitation obligation
– an organization must not keep personal data for longer than it is necessary to fulfill; (i) the
    purposes for which it was collected, or (ii) a legal or business purpose;
(h)
Transfer
    limitation obligation
– personal data must not be transferred out of Singapore except in accordance with the requirements
    prescribed under the PDPA; and
(i)
Openness
    obligation
– an organization must implement the necessary policies and procedures in order to meet the obligations under
    the PDPA and shall make information about its policies and procedures available on request.
Organizations
have mandatory obligations to assess data breaches they suffer, and to notify the Singapore Personal Data Protection Commission ("
PDPC
")
and the relevant individuals where the data breach is of a certain severity.
The
PDPA creates various offenses in connection with the improper use of personal data, certain methods of collecting personal data and certain
failures to comply with the requirements under the PDPA. These offenses may be applicable to organizations, their officers and/or their
employees. Offenders are liable on conviction to fines and/or imprisonment. The PDPA empowers the PDPC with significant regulatory powers
to ensure compliance with the PDPA, including powers to investigate, give directions and impose a financial penalty of up to S$1 million.
In addition, the PDPA created a right of private action, pursuant to which the Singapore courts may grant damages, injunctions and relief
by way of declaration, to persons who suffer loss or damages directly as a result of contraventions of certain requirements under the
PDPA.
Do
Not Call Obligations
In
addition to the general data protection obligations imposed under the PDPA, the PDPA also generally prohibits organizations and individuals
from sending direct marketing messages (in the form of voice calls, text or fax messages) to Singapore telephone numbers, including mobile,
fixed-line, residential and business numbers, registered with the Do Not Call Registry (the "
DNC Registry
"), as maintained
by the PDPC (the "
DNC Obligations
"). The DNC Obligations only apply to the sending of "specified messages"
as defined in the PDPA, which are marketing messages that offer, promote or advertise goods or services. Such specified messages typically
include messages which offer to supply, advertise or promote a property or a supplier of property.
Pursuant
to the DNC Obligations, before an organization sends any specified messages to a Singapore telephone number, it must first check whether
that Singapore telephone number is listed in the relevant register of the DNC Registry. A failure to check the relevant register is an
offense under the PDPA, unless certain exceptions apply.
48
Advisory
Guidelines for the Real Estate Agency Sector
The
PDPC has also published a set of advisory guidelines, developed in consultation with the CEA, which is intended to facilitate compliance
of real estate agents with the obligations under the PDPA. Although these guidelines are not legally binding, they are nevertheless helpful
on the basis that the guidance and examples therein have been tailored for the real estate agency sector and will thus be indicative
of the manner in which the PDPC will interpret certain provisions of the PDPA in the context of the real estate agency sector.
Regulations
on Labor
The
Employment Act 1968 of Singapore (the "
Employment Act
") generally extends to all employees, with the exception of
certain groups of employees. It provides employees falling within its ambit protections such as minimum notice periods, maximum working
hours, a maximum amount of deductions from wages, minimum holidays and rest days, maternity/paternity leave, paid childcare leave, sick
leave, etc. The Employment Act also applies to employees who are foreigners so long as they fall within the definition of "employee"
under the Employment Act. In addition, the employment of foreign manpower in Singapore is also governed by the Employment of Foreign
Manpower Act 1990 of Singapore.
Aside
from minimum benefits in respect of the aforesaid terms of employment in the Employment Act, employees in Singapore are entitled to contributions
to the central provident fund by the employer as prescribed under the Central Provident Fund Act 1953 of Singapore. The specific contribution
rate to be made by employers varies depending on whether the employee is a Singapore citizen or permanent resident in the private or
public sector and the age group and wage band of the employee. Generally, for employees who are Singapore citizens in the private sector
or non-pensionable employees in the public sector, 55 years old or below and that earn more than or equal to S$750 a month, the employer's
contribution rate is 17% of the employee's wages.
COVID-19
(Temporary Measures) Act
The
COVID-19 Act came into effect in Singapore on April 7, 2020. Under the COVID-19 Act, the Minister of Health may make regulations and
make control orders for the purpose of preventing, protecting against, delaying or otherwise controlling the incidence or transmission
of COVID-19 in Singapore. Control orders may make provisions including the following: (a) requiring people or certain people to stay
at or in, and not leave, a specified place (whether or not a place of accommodation); (b) restricting movement of or contact between
people, including prohibiting or limiting group activities or other activities of people within the specified place in paragraph (a),
restricting the use of any facilities at that place and limiting movement to and from that place, whether by time or location; (c) requiring
closing or limiting access to any premises or facility at a specified time, in a specified manner or to a specified extent, in relation
to any premises or facility used to carry out any business, undertaking or work; (d) restricting the time, manner or extent for the carrying
out of any business, undertaking or work, including prescribing restrictions on the maximum number of people, opening hours or facilities
provided, for the carrying on of the business, undertaking or work.
The
COVID-19 Regulations, which came into effect on April 7, 2020, contains requirements and restrictions relating to, among others, safe
distancing and safe management measures relating to permitted enterprises.
LAWS
AND REGULATIONS RELATING TO OUR BUSINESS IN MALAYSIA
Valuers,
Appraisers, Estate Agents and Property Managers Act 1981
The
Valuers, Appraisers, Estate Agents and Property Managers Act 1981 ("
VAEAPM Act
") applies throughout Malaysia and provides
for the registration of valuers, appraisers, estate agents and property managers with the Board of Valuers, Appraisers, Estate Agents
and Property Managers ("
Board
") and matters connected therewith. The Board also maintains the Register of Valuers,
Appraisers, Estate Agents and Property Managers ("
Register
"), Register of Probationers, and Register of Firms.
49
The
VAEAPM Act provides that no person shall practice as a valuer, appraiser, estate agent or property manager unless he has been registered
with the Board and has been issued with an authority to practice by the Board. Further, such registered valuer, appraiser, estate agent
or property manager shall not practice his profession unless he practices as a sole proprietor of a sole proprietorship, a partner of
a partnership, a shareholder or Director of a body corporate registered with the Board, or as an employee of such sole proprietorship,
partnership or body corporate. A sole proprietorship, partnership or body corporate may apply to the Board for registration to practice
valuation, appraisal, estate agency or property management.
In
2017, the practice of valuation, appraisal, estate agency and property management by a partnership or body corporate was liberalized
pursuant to the Valuers, Appraisers and Estate Agents (Amendment) Act 2017 to allow non-registered persons to own equity in such partnerships
or bodies corporate. For a practicing body corporate comprising both registered persons and non-registered persons as shareholders, the
registered persons shall always hold not less than 51% of the equity interest or ordinary shareholding in the said practicing body corporate.
It is also a requirement that the 51% equity held by registered persons in a practicing body corporate shall be held solely by registered
valuers in the case of a valuation practice and such requirement applies,
mutatis mutandis,
to the practices of appraisal, estate
agency and property management.
Further,
registered persons holding equity interest in a practicing body corporate shall incorporate a separate company as an investment holding
company ("
Approved Holding Company
") to hold such majority equity interest in the practicing body corporate. An Approved
Holding Company's Directors and shareholders shall be registered persons only, with a minimum of two (2) shareholders who must
also be Directors at any given time.
Any
person who,
inter alia
:-
(a)
procures
    or attempts to procure registration or an authority to practice under the VAEAPM Act by knowingly making or producing or causing
    to be made or produced any false or fraudulent declaration, certificate, application or representation whether in writing or otherwise;
(b)
not
    being a person acting under the immediate personal direction and supervision of a registered valuer, registered appraiser, registered
    estate agent or registered property manager carries out or undertakes to carry out any valuation practice, estate agency practice
    or property management practice; or
(c)
acts
    in contravention of restrictions on valuation, estate agency and property management practices provided under the VAEAPM Act,
commits
an offense and shall be liable on conviction to a fine not exceeding RM300,000 or to imprisonment for a term not exceeding three (3)
years or to both and shall be liable to a further penalty of RM1,000.00 for each day during the continuance of such offense.
Further,
any person who:
(a)
acts
    as a valuer, appraiser, estate agent or property manager for any party or acts in any capacity as a valuer, appraiser, estate agent
    or property manager whether the primary or principal object of his business is valuation, appraisal, estate agency or property management
    or whether any incidental part of his business is valuation, appraisal, estate agency or property management; or
(b)
willfully
    or falsely pretends to be, or takes or uses any name, title, addition or description implying that he is duly qualified or authorized
    to act as, a valuer, appraiser, estate agent or property manager, or that he is by law so qualified or authorized, commits an offence
    and shall be liable on conviction to a fine not exceeding RM300,000 or to imprisonment for a term not exceeding three (3) years or
    to both.
50
Personal
Data Protection Act 2010
The
Personal Data Protection Act 2010 ("
Malaysian PDPA
") regulates the processing of personal data in the course of commercial
transactions in Malaysia and is enforced by the Personal Data Protection Commissioner. The Malaysian PDPA sets out seven (7) key data
protection principles which must be adhered to by data users (being a person who either alone or jointly or in common with other persons
processes any personal data or has control over or authorizes the processing of any personal data, but does not include a processor)
in Malaysia when processing personal data. The seven (7) key data protection principles are summarized as follows:
(a)
The
    general principle
– The general principle prohibits a data user from processing a data subject's personal data without
    her/her consent unless such processing is necessary under the Malaysian PDPA.
(b)
The
    notice and choice principle
– The Malaysian PDPA requires a data user to inform a data subject by written notice as soon
    as practicable, in both the national and English languages of the matters more specifically stated under the Malaysian PDPA;
(c)
The
    disclosure principle
– Subject to exceptions under the Malaysian PDPA, the disclosure principle prohibits the disclosure
    of personal data without the data subject's consent for any purpose other than that for which the data was to be disclosed
    at the time of collection or a purpose directly related to it and to any party other than a third party notified to the data user.
(d)
The
    security principle
– The Malaysian PDPA imposes obligations on the data user to take steps to protect the personal data
    during its processing from any loss, misuse, modification, unauthorized or accidental access or disclosure, alteration or destruction.
(e)
The
    retention principle
– Personal data shall not be retained longer than is necessary for the fulfillment of the purpose for
    which it was processed. Once the purpose has been fulfilled, it is the duty of a data user to take reasonable steps to ensure that
    the personal data is destroyed or permanently deleted.
(f)
The
    data integrity principle
– It is the responsibility of a data user to take reasonable steps to ensure that the personal
    data is accurate, complete, not misleading and kept-up-to-date, having regard to the purpose (and any directly related purpose) for
    which it was collected and processed.
(g)
The
    access principle
– A data subject is given the right to access his/her personal data and to correct that personal data
    which is inaccurate, incomplete, misleading or not up-to-date, except where compliance with a request to such access or correction
    is refused under the Malaysian PDPA.
Non-compliance
by a data user of any of the above principles constitutes an offense under the Malaysian PDPA and the data user is liable to a fine not
exceeding RM300,000 or imprisonment for a term not exceeding 2 years or both. Non-compliance of other provisions of the Malaysian PDPA
may also lead to other financial penalties, imprisonment terms or both. The Malaysian Personal Data Protection Commissioner also has
broad powers to order the data user to comply with the provisions of the Malaysian PDPA.
Employment
Act 1955
The
Employment Act 1955 and the Employment (Amendment) Act 2022 (together, the "
EA
") governs matters of employment in
Peninsular Malaysia and Labuan and regulates all labor relations including contracts of service, payment of wages, employment of women,
rest days, hours of work, flexible working arrangements, discrimination in employment, termination, lay-off and retirement benefits and
keeping of registers of employees. Following the Employment (Amendment of First Schedule) Order 2022 which will come into force on January
1, 2023, the scope of employees covered under the EA ("
EA Employees
") has been expanded from covering,
inter alia,
employees whose wages do not exceed RM2,000 a month to covering any person who has entered into a contract of service and any person,
irrespective of his wage, who is engaged in manual labor or in the operation and maintenance of any mechanically propelled vehicle operated
for the transport of passengers or goods or for reward or for commercial purposes, or who supervises or oversees other employees engaged
in manual labor employed by the same employer in and throughout the performance of their work, or who is engaged in any capacity in a
vessel registered in Malaysia, or who is engaged as a domestic employee. Notwithstanding the expansion of the scope of EA Employees,
certain provisions in the EA such as those which govern payment for work on rest days and holidays, overtime pay, and termination, lay-off
and retirement benefits shall apply only to persons whose wages do not exceed RM4,000 per month.
51
Section
99A of the EA provides that any person who commits any offense under, or contravenes any provision of, the EA, or any regulations, order,
or other subsidiary legislation whatsoever made thereunder, in respect of which no penalty is provided, shall be liable, on conviction,
to a fine not exceeding RM50,000.
Regulation
on Dividend Distributions
The
principal regulation governing distribution of dividends by a company incorporated in Malaysia ("
Malaysian Company
")
is the Malaysian Companies Act 2016 ("
CA 2016
"). Under the CA 2016, a Malaysian Company may only make a distribution
to the shareholders out of profits of the company available if the company is solvent immediately after the distribution is made.
C.
Organizational structure
The
following is a list of our subsidiaries as of the date of this annual report.
Name
    of Subsidiary
Jurisdiction
    of Incorporation or Organization
Ohmyhome
    (BVI)
British
    Virgin Islands
Ohmyhome
    (S) (Singapore)
Singapore
Ohmyhome
    (M) (Malaysia)
Malaysia
Ohmyhome
    (RL) (Malaysia)
Malaysia
Ohmyhome
    (I) (Singapore)
Singapore
Ohmyhome
    (R) (Singapore)
Singapore
Cora.Pro
    (Singapore)
Singapore
DreamR
    (Singapore)
Singapore
Ohmyhome Property Management (Singapore)
Singapore
52
The
following diagram illustrates the corporate structure of Ohmyhome Limited and its subsidiaries as of the date of this annual report:
Note
1: The remaining 51% interest is held by Ms. Wong Wan Chin, sister of Ms. Rhonda Wong and Ms. Race Wong.
Note
2: The remaining 51% interest is held by Ohmyhome Principal Sdn. Bhd., a company owned equally by Khor Siew Keng and Mun Shei Ngee, both
Independent Third Parties.
*
Where
less than 50% of the equity of an investee is held, the Company (through its subsidiaries) holds significantly more voting rights than
any other vote holder or organized company of vote holders. An assessment has been made, taking into account all the factors relevant
to the relationship with the investee, to ascertain control has been established and the investee should be consolidated as a subsidiary
of the Company.
D.
Property, Plant and Equipment
Facilities
Our
principal executive office is located at 11 Lorong 3 Toa Payoh, Block B, #04-16 to 21, Jackson Square, Singapore 319579 in Singapore,
where Ohmyhome (S), our subsidiary, leased approximately 1,051 square meters of office space.
53
We
do not own any real property. A description of our leased real properties is set out below:
Location
Group
    Entity
Usage
Lease
    Period
Approximate
    area (square meters)
11
    Lorong 3 Toa Payoh, Block B, #04-16 to 21, Jackson Square, Singapore 319579
Ohmyhome
    (S)
Office
May
    1, 2022 to
April
    30, 2025
1,051
No.
    8-1, Jalan Jalil 1 Bumi Bukit Jalil Lebuhraya Puchong – Sg Besi, 57000 WP Kuala Lumpur
Ohmyhome
    (RL)
Office
July
    1, 2022 to
June
    30, 2024
156
Our
leased properties consist of office premises, all of which are leased from independent third parties. We believe our existing leased
premises are adequate for our current business operations and that additional space can be obtained on commercially reasonable terms
to meet
Ohmyhome's
future needs.
Intellectual
Property
Our
Group's intellectual property rights are important to its business. As of December 31, 2023, the Group has registered the following
trademarks:
Design
Place
    of Registration
Registered
    Owner
Registration
    Number
Class
Registration
    Date
Expiry
    Date
Singapore
Ohmyhome
    (S)
40201620495U
35
(1)
and 36
(2)
December
    1, 2016
December
    1, 2026
Philippines
Ohmyhome
    (S)
4/2022/00516417
35
(1)
and 36
(2)
October
    13, 2022
October
    13, 2032
Notes:
(1)
Class
    35: Advertising and promotional services; advertising agency services; advertising of real estate; real estate sales management services;
    compiling real estate brokerage listings; advertising of commercial or residential real estate; organization of housing and real
    estate displays and exhibitions for promotion or advertising purposes; real estate auctioneering; creating advertising material;
    dissemination of advertisements and of advertising material flyers, brochures, leaflets and samples; organization of trade fairs
    for commercial or advertising purposes; online advertising and promotion on a computer network; providing an on-line commercial information
    directory on the internet.
(2)
Class
    36: Real estate affairs; real estate agency services; provision of real estate information; providing real estate listings and real
    estate information via the Internet; advisory services relating to real estate ownership and valuations; agency services for the
    rental of real estate property; appraisal and evaluation of real estate; arranging of leases and rental agreements for real estate;
    commercial real estate agency services; residential real estate agency services; real estate licensing; real estate management; real
    estate lease renewal services; real estate investment services; providing information, including online, about real estate affairs.
54
As
of the date of this annual report, the following trademarks have been applied for by our Group:
Trademark
Place
    of Application
Applicant
Application
Number
Class
Application
    Date
Status
Malaysia
Ohmyhome
    (S)
TM2022016715
35
(1)
,
    36
(2)
July
    5, 2022
Pending
Notes:
(1)
Class
    35: Advertising and promotional services; advertising agency services; advertising of real estate; real estate sales management services;
    compiling real estate brokerage listings; advertising of commercial or residential real estate; organization of housing and real
    estate displays and exhibitions for promotion or advertising purposes; real estate auctioneering; creating advertising material;
    dissemination of advertisements and of advertising material flyers, brochures, leaflets and samples; organization of trade fairs
    for commercial or advertising purposes; online advertising and promotion on a computer network; providing an on-line commercial information
    directory on the internet.
(2)
Class
    36: Real estate affairs; real estate agency services; provision of real estate information; providing real estate listings and real
    estate information via the Internet; advisory services relating to real estate ownership and valuations; agency services for the
    rental of real estate property; appraisal and evaluation of real estate; arranging of leases and rental agreements for real estate;
    commercial real estate agency services; residential real estate agency services; real estate licensing; real estate management; real
    estate lease renewal services; real estate investment services; providing information, including online, about real estate affairs;
    Advisory services relating to mortgages; Arranging of mortgages and loans; Mortgage brokerage; Mortgage insurance; Mortgage planning;
    Mortgage refinancing; Mortgage services; Provision of information relating to mortgages; Financial services; Administration of financial
    affairs; Financial advice and consultancy services; Financial evaluation and analysis; Financial appraisals; Arranging financial
    transactions; Providing financial information.
In
order to protect our intellectual property rights, we have adopted various measures. For instance, in respect of our employees, their
employment agreements generally contain clauses which provide that all the confidential information, such as trade secrets, know-how,
business plans, the Company's software and documentation, amongst others, are not to be disclosed. Apart from the employment agreement,
our employees are also required to separately sign a confidentiality agreement that contain clauses which provide for the protection
of all confidential information, non-competition during the period of employment and non-solicitation for a period of one year after
termination of employment, and that all inventions made, conceived, reduced to practice, or learned by the employee are the sole property
of the Company and all rights, title and interest to such inventions are assigned by the employee to the Company.
55
In
relation to independent contractors which deal with the Company's intellectual property, our contracts also contain clauses which
provide that all intellectual property rights in materials, code or documents created by the contractor will belong to the Company, and
that all information and documents provided by the Company to the contractors will be the sole ownership of the Company. Such confidential
information and intellectual property include but is not limited to the copyright, trademark, patent, trade secret and work for hire
contributions by the contractor for the Company and our affiliates.
As
of the date of this annual report, we were not involved in any proceedings with regard to, and we have not received notice of any claims
of infringement of, any intellectual property rights that may be threatened or pending, in which we may be involved either as a claimant
or respondent.
Item
4A. Unresolved Staff Comments
None.
Item
5. Operating and Financial Review and Prospects
You
should read the following discussion and analysis of our financial condition and results of operations in conjunction with our audited
consolidated financial statements and the related notes included elsewhere in this annual report. This discussion contains forward-looking
statements that involve risks and uncertainties. Our actual results and the timing of selected events could differ materially from those
anticipated in these forward-looking statements as a result of various factors, including those set forth under "
Item
3. Key
Information — 3.D. Risk Factors" and elsewhere in this annual report.
5.A.
Operating Results
.
Overview
Ohmyhome
is a data and technology-driven property technology company based in Singapore. Through our subsidiaries, we operate a one-stop-shop
property brokerage and services platform which provides end-to-end property solutions and services for our customers, which comprises
brokerage services, property management services, and emerging and other services, such as home renovation and furnishing services, listing and research, mortgage referral,
legal services and insurance referral service.
Customer
Journey for Selling and Buying Homes
In
a commission-driven industry, we put the customers first by transforming the real estate transaction process through a combination
of proprietary technology with our in-house Super Agents to bring speed, ease, and reliability to our services. We also provide a
comprehensive suite of property solutions and services including property management services for condominiums and renovation
services in Singapore to aid our customers in every step of their property transaction journey.
56
Key
Business Metrics
In
addition to the measures presented in our consolidated financial statements, we use the following key metrics to evaluate our business,
develop financial forecasts, and make strategic decisions.
For the years ended December 31,
Y-o-Y Growth
Business Metrics
2021
2022
2023
2021-22
2022-23
Real Estate Transactions (Number of transactions)
2,980
3,395
2,428
13.9
%
(28.5
)%
Online DIY
1,633
2,080
1,719
27.4
%
(17.4
)%
Agent Brokerage
937
746
568
(20.4
)%
(23.9
)%
Emerging and Other Services
410
569
141
38.8
%
(75.2
)%
Gross Transaction Values (USD Millions)
613.2
615.1
449.9
0.3
%
(26.9
)%
Online DIY
257.9
351.2
264.2
36.2
%
(24.8
)%
Agent Brokerage
318.5
244.4
182.7
(23.3
)%
(25.2
)%
Emerging and Other Services
36.8
19.5
3
(47
)%
(84.6
)%
Property Management
Units under Management
2,962
4,648
6,746
56.9
%
45.1
%
Revenue (SGD)
4,381,683
7,025,592
5,004,493
60.3
%
(28.8
)%
Online DIY
-
-
-
-
-
Agent Brokerage
3,731,586
3,072,060
2,817,930
(17.7
)%
(8.3
)%
Emerging and Other Services
650,097
3,953,532
1,339,837
508.1
%
(78.6
)%
Property Management (acquired on Oct 6, 2023)
-
-
846,726
N.M.
*
N.M.
Brokerage Revenue per Agent Real Estate Transaction (SGD)
3,982.48
4,118.04
4,961.14
3.4
%
20.5
%
Average Property Transaction per Super Agent per Year
69
75
63
8.1
%
(15.9
)%
*N.M.:
not meaningful
Key
Business Metrics
Real
Estate Transactions
Increasing
the number of real estate transactions in which we represent homebuyers and home sellers is critical to increasing our revenue and, in
turn, to achieving profitability. Real estate transactions are influenced by pricing for our services as well as market conditions that
affect home sales, such as local inventory levels and mortgage interest rates. Real estate transactions are also affected by seasonality
and macroeconomic factors.
As
we allow users to post listings and enquire listings for free on our DIY platform, we also track transactions that transpire on our platform
without engaging our Super Agents, and the user data associated with them, providing us with potential upselling and cross-selling opportunities
with our à la carte services such as documentation, mortgage, legal conveyancing, moving, renovation and more to cater to the
needs of our DIY users who do not wish to engage an agent.
As
a one-stop-shop platform, we provide a myriad of other services to our clients to assist them throughout their transaction journey, including
legal conveyancing, mortgage, insurance, renovation, moving, and more. We track transactions that take place on our platform who engage
us for the various types of services during their buying or selling journey.
The
property transaction market in Singapore has seen a decline in 2023 after a myriad of property cooling measures put in place by the
Singapore government in December 2021 and throughout 2022 and a new additional HDB Flat Eligibility (HFE) requirement for HDB buyers
in 2023. The new additional HFE requirement for HDB buyers led to a much longer time to transact. This is also against the backdrop of
rising interest rates leading to higher cost of homeownership, and thus slowdown in demand for housing particularly in the private
property market.
57
HDB resale transactions in 2023 dropped by 4.2% compared to 2022, according
to HDB resale statistics
1
. Private properties in Singapore has also seen a larger decline of 13.0% in new sales and resales
in 2023 compared to 2022, according to Urban Redevelopment Authority of Singapore
2
. Overall, the total number of transactions
has declined by 8.0% from 2022 to 2023.
HDB resale transactions in 2022 dropped by 10.0% compared to 2021,
according to HDB resale statistics
1
. Private properties in Singapore has also seen a larger decline of 34.7% in new sales and
resales in 2022 compared to 2021, according to the Urban Redevelopment Authority of Singapore
2
. Overall, the total number of
transactions has declined by 22.9% from 2021 to 2022.
Comparing our business from 2022 to 2023, our total number of transactions
declined by 28.5%, our agent brokerage transactions has seen a decline of 23.9% due to the impact from the overall market condition.
Emerging and Other Services transactions declined by 75.2% mainly attributable
to a shift of focus away from the less revenue generating ancillary services including insurance referral services and mortgage referral
services.
Our Online DIY transactions have also seen a decline of 17.4%.
Comparing
our business from 2021 to 2022, while our total number of transactions increased by 13.9% from 2,980 to 3,395, our agent brokerage transactions
has seen a decline of 20.4% from 937 to 746 due to the impact from the overall market condition of a 22.9% decline in transactions.
However,
this is mitigated by an increased number of Emerging and Other Services transactions by 38.8% mainly attributable to an increase in our
insurance referral services and legal services. Revenue from our renovation services have grown significantly by 508.1% and also contributed
to a higher percentage of total revenue.
Our
Online DIY transactions have also seen a growth of 27.4% from 1,633 to 2,080, showing an increasing interest from our DIY users to transact
on our platform, providing us with a good foundation for our plans of tapping into this pool of customers by providing value-added services
at a fee.
Gross
Transaction Value
Gross
Transaction Value ("
GTV
") refers to the value of properties and partner services transacted through our one-stop-shop
platform. The total GTV comprises two (2) components:
(a)
Agent-based
    GTV (or "
Agent GTV
"), which is the sum of:
(i)
values
    of properties transacted by engaging our agent services;
(ii)
mortgage
    value of mortgage referred through our platform;
(iii)
contract
    values of legal conveyancing;
(iv)
contract
    values of renovation;
(v)
contract
    values of general property services; and
(b)
Online
    DIY GTV (or "
Online GTV
"), which is the sum of the values of properties transacted via our platform without the
    involvement of our Super Agents.
1
https://www.hdb.gov.sg/residential/selling-a-flat/overview/resale-statistics
2
https://www.ura.gov.sg/Corporate/Media-Room/Media-Releases/pr24-03#:~:text=Resales%20and%20Sub%2Dsales&text=Resale%20transactions%20accounted%20for%2065.3,14%2C026%20resale%20transactions%20in%202022.
58
Units
under management
Increasing
the number of units under management is critical to increasing Ohmyhome Property Management's revenue and, in turn, to achieving
profitability. Units under management are influenced by the size of the condominium projects under management, and the additional projects
and units that are acquired from time to time.
The
primary drivers of growth in units under management for Simply include but not limited to the following:
●
Growing number
    of private residential units and executive condominium units as a result of continuous growth of newly completed units that requires
    managing agent services.
●
Increasing customer preference
    for a more convenient mobile-first lifestyle to allow ease of booking and payment for the use of facilities, and speed of communication
    with the property manager using mobile application and more provided by Simply as compared to the predominantly paper-based and human-dependent
    workflow many has in the property management industry.
●
The property management
    industry is facing succession challenges with many looking for successors and replacements, making it prime for technology disruption
    by a mobile-first property management company like Simply.
The
total number of units under management has grown from 2,962 in 2021 to 4,648 in 2022 and subsequently to 6,746 in 2023, representing
a growth of 56.9% and 45.1% in the year of 2022 and 2023 respectively.
Real
Estate Revenue per Real Estate Transaction
Real
estate revenue per real estate transaction, together with the number of real estate transactions, is a factor in evaluating business
growth and determining pricing. Changes in revenue per real estate transaction can be affected by our pricing, the mix of transactions
for homebuyers and home sellers, the mix of transactions for different property types, the mix of service offerings we provide to our
customers, changes in the value of homes in the markets we serve, and the geographic mix of our transactions.
In
2021, 2022 and 2023, brokerage transactions for home sellers constitute majority of the brokerage transactions on
Ohmyhome
's platform.
We expect brokerage transactions for home sellers to comprise a greater portion of our brokerage transactions over time as we continue
to focus on listings as a strategic asset that provides benefits beyond the revenue, we generate from home sellers. For example, we believe
that increased listings draw more homebuyers to our website and mobile application.
In
2021, our brokerage transaction for private property in our first year of launch into the market consisted of around 10% of the total
number of transactions, and it accounts for around 13% of total number of transactions in 2022 and 8% in 2023.
Average
Transaction per Super Agents
The
average number of Super Agents, in combination with our other key metrics such as the number of brokerage transactions, is a measure
of agent productivity and is an indicator of the potential future growth of our business. We systematically evaluate traffic to our website
and mobile application and customer activity to anticipate changes in customer demand to determine when and where to hire Super Agents.
For the years ended December 31,
Ohmyhome Business Metrics
2021
2022
2023
Brokerage Revenue per Agent per year (SGD)
274,793
307,206
313,103
Average Property Transaction per Super Agent per Year
69
75
63
Largest Agencies in Singapore
Average Brokerage Revenue per Agent per year (SGD)
87,993
86,022
66,798
Average Property Transaction per Agent (Estimated)
6.3
6
4.6
Ohmyhome vs Largest Agencies
Brokerage Revenue per Agent per year
3.12x
3.57x
4.69x
Transaction per Agent per Year
11x
12.5x
13.7x
*Data
extracted from the annual reports of publicly listed brokerage agencies and public records publish by respective
agencies
As a measure of our efficiency in transactions enabled by our technology,
our average property transactions per Super-Agent grew from 69 per agent for the years ended December 31, 2021, to 75 per agent for the
years ended December 31, 2022, and has seen a modest decline to 63 per agent for the years ended December 31, 2023 due to the cooling
of the market by the government.
In terms of Average Brokerage Revenue per Agent per year, we have consistently
achieved higher than the largest agencies in Singapore, increasing our revenue per agent per year to be 3.12 times of the largest agencies
in Singapore in 2021, to 3.57 times and 4.69 times in 2022 and 2023 respectively.
We aim to improve this efficiency even further via continuous investment
and innovation in our customer facing products and big data, cementing us as one of the fastest and most efficient property agencies in
Singapore as a result of our continued investment into technology to empower our agents and our customers in the property transaction
processes. This is because our Super Agents are employees who receive a fixed salary, variable transaction bonuses based on customer satisfaction
and transaction speed, benefits, and expense reimbursement.
59
Most
agencies in Singapore pay a high proportion of the commission (generally up to 90%) to the individual agents as individual agents conduct
most of the work including deal sourcing, relationship management, and closing of transactions, whereas the agencies retain a small balance
(approximately 10% or less) of the commission revenue. However, we employ our Super Agent as professional full-time employees who focus
on servicing the client, while our data-driven technology platform generates leads from online traffic, manages relationships with clients,
provide quality leads to our in-house Super Agents, conduct buyer-seller matching via data algorithms, and provide upselling and cross-selling
opportunities for other services such as mortgage, legal, moving, renovation and more.
Supported
by our data-driven platform, our Super Agents are thus able to dedicate more time to servicing clients while improving their earnings
as they transact more deals generated from the platform, and increasing their stickiness with our platform.
Based
on our operational experience and continuous investment into technology, we believe that there is still room for improvement for agent
efficiency and transaction speed such as increasing quality of matching leads via data and automatic scheduling of viewings, providing
further room for growth and gross margin improvement.
Factors
Affecting Performance
Seasonality
Residential
real estate is a highly seasonal business. While individual markets may vary, transaction volume typically increases progressively from
July through the second half of year and then declines gradually over the first three to four months of the calendar year. We experience
the most significant financial effect from this seasonality in the first and second quarters of each year, when our revenue is typically
lower relative to the third and fourth quarters. However, because we employ our Super Agents and a portion of their compensation is fixed,
we do not experience a proportional decrease in our expenses during such lower seasonal periods, which negatively affects our results
of operations.
Cyclicality
The
residential real estate industry is cyclical and, when economic conditions are favorable, the real estate industry tends to perform well.
When the economy is weak, if interest rates dramatically increase, if mortgage lending standards tighten, or if there are economic or
political disturbances, the residential real estate industry tends to perform poorly. Talent availability would also be subject to the
economic cycles of specific industries, which might affect the cost of acquiring and retaining talents for our business. Our revenue
growth rate tends to increase as the real estate industry performs well, and to decrease as it performs poorly.
Pricing
Delivering
a better-quality customer experience at a lower cost than our competitors is a fundamental tenet of our strategy. We believe that in
the long run our technology-powered residential brokerage model will further drive efficiencies that continue to reduce costs. From time
to time, we adjust pricing after considering market conditions, the balance of profitability against customer savings, and other factors.
Based on prior pricing changes, we believe that home sellers are more sensitive to pricing than homebuyers.
Changes in Government Policies
Cooling measures implemented by the Singapore Government that have specifically
impacted us are the increasing of the Additional Buyer's Stamp Duty (ABSD) rates thus levying a higher stamp duty on property transactions
for buyers of their second property and onwards, and tightening the Total Debt Servicing Ratio (TDSR) threshold and lowering the Loan-to-Value
(LTV) limit for loans, which reduces the total quantum of loan a person is able to borrow, thereby affecting buyers across Singapore.
Furthermore, in the first half of 2023, the Singapore government introduced additional property cooling measures, including heightened
ABSD rates for Singapore citizens, permanent residents and foreigners, thereby increasing the costs associated with property ownership
for foreigners buying any residential property in Singapore, and for Singaporeans and permanent residents buying their residential property
beyond their first property. Additionally, for HDB properties, Singapore implemented an additional requirement for purchasers to apply
for a HDB Flat Eligibility letter before HDB resale purchasers may obtain an option to purchase from a seller, thereby extending the timeframe
for prospective buyers to submit offers and causing delays in the transaction process. Any of such measures and/or factors are likely
to depress the property market in the jurisdictions we operate in, which may significantly reduce the volume and value of property transactions
we broker and correspondingly, our revenue derived from our brokerage services.
Investments
in Technology and Marketing
We
have invested, and intend to continue to invest, in developing technology, tools, features, and products that provide targeted and useful
real estate information to customers, manage their real estate transactions, originate mortgages, and make our Super Agents and internal
teams more efficient. In addition, we will continue to invest in marketing to increase our market share in the markets we serve.
60
Key
Components of Our Results of Operations
Revenue
We
derive our revenue when customers engage our services for their property and related transactions and services. Our key revenue components
are:
●
Brokerage
    Services
We
earn brokerage services revenue from provision of brokerage and documentation services for buying, selling, and leasing and renting properties.
Traditional brokerage commissions typically range from 2.0% to 3.0% of a home's sale price, depending on the market. Our commissions
are up to 2.0% for HDB flats and up to 2.0% for private properties when representing sellers, and equally shared from co-broke
arrangements with the seller's agents when representing buyers.
●
Emerging
    and Other Services
○
We
    offer services beyond helping customers buy and sell homes. We also provide mortgage referral services to property buyers from an
    array of mortgage products from various financial institutions and banks respectively and earn referral fees from these parties.
    The typical referral fee is 0.2% of the mortgage value. The Company also receives advertising income by providing advertising services
    for property-related service providers such as legal conveyancing and home insurance.
○
We
    provide end-to-end solutions for renovation from interior design to alterations and additions, as well as regular and ad-hoc home
    services such as air conditioner servicing, cleaning, painting, handyman services, moving and relocation based on the needs of customers.
    The revenue will depend on the scope of services provided.
●
Property
    Management Services
○
Through the acquisition
    of Simply Sakal Pte. Ltd., we provide estate management services for residential, commercial and industrial real estate in Singapore,
    and also provide users and staff with a full-stack property management application called 'Simple'.
Cost
of Revenue and Gross Margin
Cost
of revenue consists primarily of staff costs (including base salary and other benefits), transaction bonuses, home touring and field
expenses, property listing expenses, business expenses, facilities expenses, and, for emerging and other services, the costs of sub-contractors
and the purchase price of materials for our customers. We expect cost of revenue to continue to rise, but more slowly than revenue, as
we hire more Super Agents and support staff in response to anticipated customer demand.
Gross
profit is revenue less the cost of revenue. Gross margin is gross profit expressed as a percentage of revenue. Our gross margins were 54%, 33% and 34% for the years ended December 31, 2021, 2022 and 2023, respectively. Our gross margin has been and will continue
to be affected by a number of factors, including real estate revenue per real estate transaction and the productivity of our Super Agents
and support staff, cost of services rendered by our subcontractors, and cost of materials for emerging and other services. We expect
gross margin to continue to rise over time to the extent we gain efficiencies through technology and operations.
Operating
Expenses
Technology
and Development
Technology
and development expenses relate primarily to developing new software used by our customers and internal teams, making enhancements to
our existing software, and maintaining and improving our website and mobile application. These expenses consist primarily of personnel
costs, data licenses, software, and equipment, and infrastructure such as for hosted services.
61
Our
technology and development expenses as a percentage of revenue were 33%, 25% and 26% for the years ended December 31, 2021, 2022 and 2023, respectively. We expect technology and development expenses to continue to increase in absolute dollars
as we hire more software developers. We anticipate technology and development expenses as a percentage of revenue to decrease over time.
Selling
and Marketing
Selling
and marketing expenses consist primarily of media costs for online and traditional advertising, as well as staff costs. We expect marketing
expenses to increase in absolute dollars as we expand advertising campaigns to gain market share in Singapore as well as to enter overseas
markets. Our marketing expenses as a percentage of revenue were 39%, 27% and 36% for the years ended December 31, 2021, 2022 and 2023, respectively. We anticipate marketing expenses as a percentage of revenue to decrease over time.
General
and Administrative
General
and administrative expenses consist primarily of staff costs, facilities, and related expenses for our executive, finance, human resources,
facilities and legal organizations, and fees for professional services. It also includes the general and administrative expenses of the acquired property management business.
Professional
services principally comprised of external legal, audit, and tax services. We expect general and administrative expenses to increase
in the short term due to the anticipated growth of our business and to meet the increased compliance requirements associated with
our transition to, and operation as, a public company. We anticipate general and administrative expenses as a percentage of revenue
to decrease in the long term.
COVID-19
Affecting Our Results of Operations
On
March 11, 2020, the World Health Organization declared the COVID-19 outbreak a pandemic. The COVID-19 pandemic has resulted in the implementation
of significant governmental measures, including lockdowns, closures, quarantines, and travel bans, intended to control the spread of
the virus. Companies are also taking precautions, such as requiring employees to work remotely, imposing travel restrictions, and temporarily
closing businesses.
As
of the date of this annual report, the daily life of Singapore residents is largely back to pre-COVID-19 levels. We consider that the impact
of the COVID-19 pandemic has been and will be further alleviated by the measures announced by the Singapore Government. As the situation
continues to evolve, we will continue to closely monitor further effects that could be caused by the COVID-19 pandemic on the Group's
operations and financial position.
62
Results
of Operations
Comparison
of Results of Operations for the Fiscal Years Ended December 31, 2021, 2022 and 2023
The
following table summarizes the results of our operations in SGD during the fiscal years ended December 31, 2021, 2022 and 2023,
respectively.
For the years ended December 31,
2021
% Rev
2022
% Rev
2023
% Rev
SGD
%
SGD
%
SGD
%
Revenue
4,381,683
100
%
7,025,592
100
%
5,004,493
100
%
Brokerage Services
3,731,586
85
%
3,072,060
44
%
2,817,930
56
%
Property Management Services
846,726
17
Emerging and Other Services
650,097
15
%
3,953,532
56
%
1,339,837
27
%
Cost of Revenue
(1,995,622
)
(46
)%
(4,708,678
)
(67
)%
(3,284,841
)
(66
)%
Brokerage Services
(1,605,602
)
(37
)%
(1,383,488
)
(20
)%
(1,638,368
)
(33
)%
Property Management Services
(582,582
)
(12
)%
Emerging and Other Services
(390,020
)
(9
)%
(3,325,190
)
(47
)%
(1,063,891
)
(21
)%
Gross Profit
2,386,061
54
%
2,316,914
33
%
1,719,652
34
%
Brokerage Services
2,125,984
49
%
1,688,572
24
%
1,179,562
24
%
Property Management Services
264,144
5
Emerging and Other Services
260,077
6
%
628,342
9
%
275,946
6
%
Technology and development expenses
(1,449,065
)
(33
)%
(1,767,730
)
(25
)%
(1,304,914
)
(26
)%
Selling and marketing expenses
(1,717,470
)
(39
)%
(1,926,003
)
(27
)%
(1,797,033
)
(36
)%
General and administrative expenses
(1,563,599
)
(36
)%
(1,531,493
)
(22
)%
(2,878,273
)
(58
)%
Stock-based compensation
(537,756
)
(11
)%
Professional Fees related to Listing and Acquisitions
(323,028
)
(5
)%
(1,082,441
)
(22
)%
Total operating expenses
(4,730,134
)
(108
)%
(5,548,254
)
(79
)%
(7,600,417
)
(152
)%
Other Income, net
450,798
10
%
157,299
2
%
364,541
7
%
Net Loss
(1,893,275
)
(43
)%
(3,074,041
)
(44
)%
(5,516,224
)
(110
)%
Revenue
For the years ended December 31, 2022 and 2023
In 2023, total revenue declined
by S$2.0 million, or 28% to S$5.0 million compared to S$7.0 million in 2022.
Brokerage services revenue declined slightly by S$0.2 million to S$2.8 million compared to S$3.0 million in 2022
due to significant reduction in transaction volume in the market after government cooling measures, Emerging and Other Services saw a
decline of by 66% also partly attributable to cooling measures implemented by the government in slowing down home purchase. Property Management
Services revenue amounted to S$0.8 million for the post-acquisition period from October 6, 2023 to December 31, 2023.
For
the years ended December 31, 2021 and 2022
In
2022, total revenue increased by S$2.6 million, or 60.3% to S$7.0 million compared to S$4.4 million in 2021.
While
brokerage services revenue decreased by S$0.6 million to S$3.1 million compared to S$3.7 million in 2021 due to significant reduction
in transaction volume in the market, Emerging and Other Services grew by 508% due to significant increase in revenue coming from renovation.
This is due to customers continuing on from our transaction services and also some opting for upgrading their home instead of selling
and purchasing their next one.
63
Cost
of Revenue and Gross Margin
For
the years ended December 31, 2022 and 2023
For the Years Ended December 31,
Variance
2022
2023
Amount
%
SGD
SGD
SGD
%
Revenue
7,025,592
5,004,493
(2,021,099
)
(28.8
)%
Brokerage Services
3,072,060
2,817,930
(254,130
)
(8.3
)%
Property Management Services
-
846,726
846,726
N.A.
Emerging and Other Services
3,953,532
1,339,837
(2,613,695
)
(66.1
)%
Cost of Revenue
(4,708,678
)
(3,284,841
)
1,423,837
(30.1
)%
Brokerage Services
(1,383,488
)
(1,638,368
)
(254,880
)
18.4
%
Property Management Services
-
(582,582
)
(582,582
)
Emerging and Other Services
(3,325,190
)
(1,063,891
)
2,261,299
(68.0
)%
Gross Profit
2,316,914
1,719,652
(597,262
)
(25.8
)%
Brokerage Services
1,688,572
1,179,562
(509,010
)
(30.1
)%
Property Management Services
-
264,144
264,144
Emerging and Other Services
628,342
275,946
(352,396
)
(56.1
)%
Gross Profit Margin
33.0
%
34.4
%
Brokerage Services
55.0
%
41.9
%
Property Management Services
-
31.2
%
Emerging and Other Services
15.9
%
20.6
%
In
2023, the cost of revenue of Agent Brokerage services increased by 18.4% compared to 2022, mainly due to a reduction in agent brokerage
revenue by 7.3% as a result of unfavorable market conditions as well as increase in co-broke commission paid. The gross margin of agent
brokerage services in 2023 remained high at 41.9% compared to the 55.0% in 2022.
The
gross margin of Property Management Services was 31.2%, whereas the cost of revenue mainly consisted of manpower costs and administrative
costs for on-site staff as well as amortization of software used for providing the estate management services to the MCSTs.
The
cost of revenue of Emerging and Other Services reduced by 68.0% mainly due to the lesser revenue of Emerging and Other Services. The
gross margin of Emerging and Other Services improved from 15.9% in 2022 to 20.6% in 2023.
In
2023, total cost of revenue reduced by 30.2% compared to cost of revenue incurred in 2022, and the gross margin in 2023 is 34.4% compared
to the 33.0%.
For
the years ended December 31, 2021 and 2022
For the Years Ended December 31,
Variance
2021
2022
Amount
%
SGD
SGD
SGD
%
Revenue
4,381,683
7,025,592
2,643,909
60.3
%
Brokerage Services
3,731,586
3,072,060
(659,526
)
(17.7
)%
Emerging and Other Services
650,097
3,953,532
3,303,435
508.1
%
Cost of Revenue
(1,995,622
)
(4,708,678
)
(2,713,056
)
136.0
%
Brokerage Services
(1,605,602
)
(1,383,488
)
222,114
(13.8
)%
Emerging and Other Services
(390,020
)
(3,325,190
)
(2,935,170
)
752.6
%
Gross Profit
2,386,061
2,316,914
(69,147
)
(2.9
)%
Brokerage Services
2,125,984
1,688,572
(437,412
)
(20.6
)%
Emerging and Other Services
260,077
628,342
368,265
141.6
%
Gross Profit Margin
54.5
%
33.0
%
Brokerage Services
57.0
%
55.0
%
Emerging and Other Services
40.0
%
15.9
%
In
2022, the cost of revenue of Agent Brokerage services reduced by 13.8% compared by 2021, mainly due to a reduction in agent brokerage
revenue by 17.7% as a result of unfavorable market conditions. The gross margin of agent brokerage services in 2022 remained high at
55.0% compared to the 57.0% in 2021.
The
cost of revenue of Emerging and Other Services increased by 752.6% mainly due to the significant increase in the revenue of Emerging
and Other Services by 508.1%. This is primarily attributable to a significant contract of renovation, alteration and addition services
with Mr. Loh. The gross margin of Emerging and Other Services reduced from 40.0% in 2021 to 15.9% in 2022, primarily due to lower margins
of larger projects, as well as the increase in labor and material costs towards the second half of 2022 due to rapid rise in interest
rates and inflation. Due to the nature of renovation contracts spanning across many months to constructs, we may not be able to pass
on the rapidly increased costs to the customers directly or indirectly.
In
2022, total cost of revenue increased by 136% compared to cost of revenue incurred in 2021, and the gross margin in 2022 is 33.0% compared
to the 54.5% in 2021 mainly due to the higher contribution to revenue by Emerging and Other Services which had a lower gross margin of
15.9%.
64
Operating
Expenses
For
the years ended December 31, 2022 and 2023
For the year ended December 31,
Variance
2022
2023
Amount
%
Technology and development expenses
- Tech staff cost and benefits
1,368,736
909,577
(459,159
)
(34
)%
- Developing tools purchase and maintenance
398,994
395,337
(3,657
)
(1
)%
1,767,730
1,304,914
(462,816
)
(26
)%
In
2023, technology and development expenses reduced by S$0.5 million, or 26.0% to S$1.3 million compared to S$1.8 million in 2022. The
decline was primarily due to the capitalization of personnel costs incurred for our new product developed in-house, including HomerAI,
MATCH and other ongoing technology products.
For the year ended December 31,
Variance
2022
2023
Amount
%
Selling and marketing expenses
- Marketing staff cost and benefits
888,231
885,978
(2,253
)
(0
)%
- Marketing expenses
1,037,772
911,055
(126,717
)
(12
)%
1,926,003
1,797,033
(128,970
)
(7
)%
In
2023, marketing expenses decreased by S$0.1 million, or 7% to S$1.8 million compared to S$1.9 million in 2021. The decrease was
primarily attributable to a S$0.1 million decrease in marketing expenses as a result of reduced digital marketing
costs.
For the year ended December 31,
Variance
2022
2023
Amount
%
General and administrative expenses
- General & admin staff cost and benefits
948,460
1,945,876
997,416
105
%
- Depreciation
323,413
463,142
139,729
43
%
- Professional fees
323,028
1,082,441
759,413
235
%
- Travel and transport
100,113
253,953
153,840
154
%
- Office supplies
72,781
56,983
(15,798
)
(22
)%
- Utilities
46,280
40,323
(5,957
)
(13
)%
- Provision of doubtful debts
16,683
7,619
(9,064
)
(54
)%
- Others
23,763
110,299
86,536
364
%
1,854,521
3,960,636
2,106,115
114
%
In
2023, general and administrative expenses increased by S$2.1 million, or 114% to S$4.0 million compared to S$1.9 million in 2022. The
increase was primarily attributable to increase in professional fees related to our IPO, travel and transport,
as well as staff costs.
For
the years ended December 31, 2021 and 2022
For the year ended December 31,
Variance
2021
2022
Amount
%
Technology and development expenses
- Tech staff cost and benefits
1,093,422
1,368,736
275,314
25.2
%
- Developing tools purchase and maintenance
355,643
398,994
43,351
12.2
%
1,449,065
1,767,730
318,665
22.0
%
In
2022, technology and development expenses increased by S$0.3 million, or 22.0% to S$1.7 million compared to S$1.4 million in 2021.
The increase was primarily due to our increased manpower costs of technology talents and also expansion of the technology team due to
our continued investment into technology.
For the year ended December 31,
Variance
2021
2022
Amount
%
Selling and marketing expenses
- Marketing staff cost and benefits
871,677
888,231
16,554
1.9
%
- Marketing expenses
845,793
1,037,772
191,979
22.7
%
1,717,470
1,926,003
208,533
12.1
%
65
In
2022, marketing expenses increased by S$0.2 million, or 12.1% to S$1.9 million compared to S$1.7 million in 2021. The increase was primarily
attributable to a S$0.2 million increase in marketing expenses as a result of increased digital marketing costs.
For the year ended December 31,
Variance
2021
2022
Amount
%
General and administrative expenses
- General & admin staff cost and benefits
960,011
948,460
(11,551
)
(1.2
)%
- Depreciation
239,186
323,413
84,227
35.2
%
- Professional fees
81,196
323,028
241,832
297.8
%
- Travel and transport
99,690
100,113
423
0.4
%
- Office supplies
101,106
72,781
(28,325
)
(28.0
)%
- Utilities
34,351
46,280
11,929
34.7
%
- Provision of doubtful debts
23,210
16,683
(6,527
)
(28.1
)%
- Others
24,849
23,763
(1,086
)
(4.4
)%
1,563,599
1,854,521
290,922
18.6
%
In
2022, general and administrative expenses increased by S$0.3 million, or 18.6% to S$1.9 million compared to S$1.6 million in 2021.
The increase was primarily attributable to $277,936 professional fees related to our IPO.
66
5.B.
Liquidity and Capital Resources
.
In assessing the Company's liquidity, the Company monitors and evaluates
its cash and cash equivalent and its operating and capital expenditure commitments. The Company's liquidity needs are to meet its
working capital requirements, operating expenses and capital expenditure obligations. Cash flow from operations and capital contributions
and loans from shareholders have been utilized to finance the working capital requirements of the Company. As of December 31, 2023, the
Company had negative cash flow from operating activities of S$4,854,939 (US$3,679,937). The Company's working capital deficit
was
$1,728,148 (US$1,309,898)
as of December 31, 2023. And the Company had S$191,807 (US$145,386) in cash and cash equivalents, which
is unrestricted as to withdrawal and use as of December 31, 2023.
On
February 16, 2024, the Company completed its follow-on public offering. In this offering, the Company issued 3,555,555 Ordinary Shares
at a price of US$1.35 per share. The Company received gross proceeds in the amount of US$4.8 million before deducting any underwriting
discounts or expenses. Ohmyhome Pte. Ltd., a wholly owned subsidiary of the Company, has received and signed a Letter of Offer for
a working capital loan of S$432,000 (US$327,397) by an established private lender on February 2, 2024, with a loan term of 5 years
at an interest rate of 7.50% per annum. In view of these circumstances, the management of the Company has given consideration to the
future liquidity and performance of the Company and its available sources of finance in assessing whether the Company will have sufficient
financial resources to continue as a going concern.
To
sustain its ability to support the Company's operating activities, the Company considered supplementing its sources of funding
through the following:
●
cash
    and cash equivalents generated from operations;
●
other
    available sources of financing from Singapore and Malaysia banks and other financial institutions;
●
financial
    support from the Company's related parties and shareholders;
●
issuance
    of additional convertible notes; and
●
obtaining
    funds through a future initial public offering.
Management
has commenced a strategy to raise debt and equity. However, there can be no certainty that these additional financings will be available
on acceptable terms or at all. If management is unable to execute this plan, there would likely be a material adverse effect on the Company's
business.
Based
on the above considerations, management believes that the Company has sufficient funds to meet its operating and capital expenditure
needs and obligations in the next 12 months. However, there is no assurance that the Company will be successful in implementing the foregoing
plans or additional financing will be available to the Company on commercially reasonable terms. There are a number of factors that could
potentially arise that could undermine the Company's plans such as (i) client's business and areas of operations in Singapore
and Malaysia, (ii) changes in the demand for the Company's services, (iii) government policies, and (iv) economic conditions in
Singapore, Malaysia and worldwide. The Company's inability to secure needed financing when required may require material changes
to the Company's business plan and could have a material impact on the Company's financial conditions and result of operations.
67
Our
main working capital commitments are staff salaries and marketing expenses. In order to reduce our operating expenses, the Company has
hired overseas technology staff and has been exploring more overseas hires and outsourcing, with a view to lowering costs. We have also
requested a higher prepayment amount from Emerging and Other Services' clients, and to pay our vendors on a back-to-back basis
after receipt of payment from these clients.
Cash
Flows
For
the year ended December 31, 2022 and 2023
The
following table summarizes our cash flows for the periods indicated:
For the year ended December 31,
Variance
2022
2023
Amount
%
Net cash used in operating activities
(3,106,317
)
(4,854,939
)
(1,748,622
)
56
%
Net cash used in provided by investing activities
855,401
(4,534,590
)
(5,389,991
)
N.M
.
(1)
Net cash provided by financing activities
1,305,262
9,350,155
8,044,893
N.M
Note:
(1) N.M. means not meaningful.
Cash
Flows from Operating Activities
Net cash used in operating activities in 2023 consisted of S$5.5 million of net losses, a S$0.9 million positive
impact from non-cash items, and a S$0.3 million net cash outflow in change of assets and liabilities due to the timing of when amounts
came due.
Net
cash used in operating activities in 2022 consisted of S$3.1 million of net losses, a S$0.3 million positive impact from non-cash items,
and a S$0.4 million net cash outflow in change of assets and liabilities due to the timing of when amounts came due.
Cash Flows from Investing Activities
Net
cash used in investing activities in 2023 consisted of S$4.5 million, an increase from S$0.01 million in 2022, primarily arising from
the purchase of property and equipment as a result of team expansion and replacement of equipment, acquisition of Simply Sakal, capitalized
personnel costs in research and development of proprietary technology products, as well as acquisition advances.
Net
cash used in investing activities in 2022 consisted of S$0.01 million, a decrease from S$0.04 million in 2021, primarily arising from
the purchase of property and equipment as a result of team expansion and replacement of equipment. An amount of S$0.9 million mainly
due from our shareholder, Vienna Management Ltd was fully repaid and settled in February 2022. Therefore, the net cash received from
investing activities in 2022 amounted to S$0.9 million.
Cash
Flows from Financing Activities
Net cash provided by financing activities in
2023 consisted of S$11.2 million in net proceeds from our IPO in March 2023 after IPO-related expenses, S$0.9 million short-term advances from directors,
S$0.1 million deferred expenses for secondary follow-on offering, as well as repayment of S$ 2.3 million overdue interest-free loans
to shareholders.
Net
cash provided by financing activities in 2022 consisted of S$2.3 million in proceeds from the interest-free loan from shareholder and
repayment of loans and a deferred IPO costs of S$0.7 million.
68
For
the year ended December 31, 2021 and 2022
The
following table summarizes our cash flows for the periods indicated:
For the year ended December 31,
Variance
2021
2022
Amount
%
Net cash used in operating activities
(1,812,064
)
(3,106,317
)
(1,294,253
)
71.4
%
Net cash used in provided by investing activities
(913,036
)
855,401
1,768,437
N.M.
(1)
Net cash provided by financing activities
3,773,559
1,305,262
(2,468,297
)
(65.4
)%
Note:
(1) N.M. means not meaningful.
Cash
Flows from Operating Activities
Net
cash used in operating activities in 2022 consisted of S$3.1 million of net losses, a S$0.3 million positive impact from non-cash items,
and a S$0.4 million net cash outflow in change of assets and liabilities due to the timing of when amounts came due.
Net
cash used in operating activities in 2021 consisted of S$1.9 million of net losses and a S$0.3 million positive impact from non-cash
items and a S$0.2 million net cash outflow in change of assets and liabilities due to the timing of when amounts came due.
Cash
Flows from Investing Activities
Net
cash used in investing activities in 2022 consisted of S$0.01 million, a decrease from S$0.04 million in 2021, primarily arising from
the purchase of property and equipment as a result of team expansion and replacement of equipment. An amount of S$0.9 million mainly
due from our shareholder, Vienna Management Ltd was fully repaid and settled in February 2022. Therefore, the net cash received from
investing activities in 2022 amounted to S$0.9 million.
Cash
Flows from Financing Activities
Net
cash provided by financing activities in 2022 consisted of S$2.3 million in proceeds from the interest-free loan from shareholder and
repayment of loans and a deferred IPO costs of S$0.7 million.
Net
cash provided by financing activities in 2021 consisted of S$4.7 million in proceeds from the capital contribution of shareholders and
repayment of loans S$0.9 million.
Contractual
Obligations
For
the year ended December 31, 2021, 2022 and 2023
Contractual
obligations are cash amounts that we are obligated to pay as part of certain contracts that we have entered into during the normal
course of business. Below are tables that shows the bank loans' obligation and contractual lease obligations as of December
31, 2021, 2022 and 2023:
Outstanding
balances of bank loans consist of the following:
Bank Name
Drawn/
Maturities
Interest Rate
Collateral/Guarantee
December 31, 2021
SGD
December 31, 2022
SGD
December 31, 2023
SGD
December 31, 2023
USD
CIMB Bank Berhad, Singapore Branch
August 2020 /August 2023
3.00
%
Guaranteed by Ms. Rhonda Wong, Chief Executive Officer and Director of the Company and Ms. Race Wong, Chief Operating Officer and Director of the Company
56,663
23,005
-
-
DBS Bank Ltd.
June 2020 /June 2025
3.00
%
Guaranteed by Ms. Rhonda Wong, Chief Executive Officer and Director of the Company and Anthill, major shareholder of the Company
715,566
518,715
315,878
239,428
Maybank Singapore Limited
November 2020/November 2025
2.75
%
Guaranteed by Ms. Rhonda Wong, Chief Executive Officer and Director of the Company and Ms. Race Wong, Chief Operating Officer and Director of the Company
317,934
239,982
159,859
121,170
United Overseas Bank Limited
November 2020/November 2025
2.25
%
Guaranteed by Mr. Kenneth Chong, Chief Executive Officer and Director of Ohmyhome Property Management Pte Ltd, Mr. Cho Ching Joe Kwan and Mr. Kok Wah Ming, Director of the Company
-
-
82,018
62,168
Total
1,090,163
781,702
557,755
422,766
Bank loans, current portion
299,543
305,965
331,528
251,291
Bank loans, non-current portion
790,620
475,737
226,227
171,475
69
Interest
expense for the years ended December 31, 2021, 2022 and 2023 amounted to S$36,696, S$32,127 and S$19,105 (US$14,481)
respectively.
The
maturities schedule is as follows:
Twelve
months ending December 31,
SGD
USD
2024
331,528
251,291
2025
226,227
171,475
Total
557,755
422,766
Lease
commitments
The
Company determines if a contract contains a lease at inception. US GAAP requires that the Company's leases be evaluated and classified
as operating or finance leases for financial reporting purposes. The classification evaluation begins at the commencement date and the
lease term used in the evaluation includes the non-cancellable period for which the Company has the right to use the underlying asset,
together with renewal option periods when the exercise of the renewal option is reasonably certain and failure to exercise such option
which results in an economic penalty.
The
Company has two property lease agreements with lease terms ranging for one year and ten years, respectively. The Company's lease
agreements do not contain any material residual value guarantees or material restrictive covenants. Upon adoption of ASU 2016-02, no
right-of-use ("ROU") assets nor lease liability was recorded for the lease with a lease term of one year.
For
the years ended December 31, 2021, 2022 and 2023, there were no rent expenses for the short term lease.
The
Company's commitment for minimum lease payments under the operating lease that is within twelve months as of December 31, 2023
as follow:
Twelve months ending December 31,
Minimum lease
payment
2024
348,323
2025
113,129
2026-2027
-
Total future lease payment
461,452
Amount representing interest
(5,761
)
Present value of operating lease liabilities
455,691
Less: current portion
(342,983
)
Long-term portion
112,708
The
following summarizes other supplemental information about the Company's operating lease as of December 31, 2023:
Weighted average discount rate
2.15
%
Weighted average remaining lease term (years)
2.0 years
5.C.
Research and Development, Patent and Licenses, etc.
Please
refer to "Item 4. Information on the Company – D. Property, Plant and Equipment – Intellectual Property.
5.D.
Trend Information.
Other
than as disclosed elsewhere in this annual report, we are not aware of any trends, uncertainties, demands, commitments or events that
are reasonably likely to have a material effect on our net revenues, income from continuing operations, profitability, liquidity or capital
resources, or that would cause reported financial information not necessarily to be indicative of future operating results or financial
condition or results of operations.
70
5.E.
Critical Accounting Policies and Estimates.
Our
discussion and analysis of our financial condition and results of operations are based upon our consolidated financial statements. These consolidated
financial statements are prepared in accordance with U.S. GAAP, which requires us to make estimates and assumptions that affect the reported
amounts of our assets and liabilities and revenue and expenses, to disclose contingent assets and liabilities on the date of the consolidated financial statements, and to disclose the reported amounts of revenue
and expenses incurred during the financial reporting period. The most significant estimates and assumptions include the valuation of
accounts receivable, advances to suppliers, useful lives of property and equipment, the recoverability of long-lived assets, provision
necessary for contingent liabilities, and revenue recognition. We continue to evaluate these estimates and assumptions that we believe
to be reasonable under the circumstances. We rely on these evaluations as the basis for making judgments about the carrying values of
assets and liabilities that are not readily apparent from other sources. Since the use of estimates is an integral component of the financial
reporting process, actual results could differ from those estimates. Some of our accounting policies require higher degrees of judgment
than others in their application. We believe critical accounting policies as disclosed in this annual report reflect the more significant
judgments and estimates used in preparation of our consolidated financial statements.
We
are an "emerging growth company" as defined under the federal securities laws and, as such, will be subject to reduced public
company reporting requirements. Section 107 of the JOBS Act provides that an "emerging growth company" can take advantage
of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act, for complying with new or revised accounting
standards. We have elected to take advantage of the extended transition period for complying with new or revised accounting standards
and acknowledge such election is irrevocable pursuant to Section 107 of the JOBS Act. As a result of our election, our financial statements
may not be comparable to those of companies that comply with public company effective dates.
The
following critical accounting policies rely upon assumptions and estimates and were used in the preparation of our consolidated financial
statements:
Cash
and cash equivalents
Cash
and cash equivalents primarily consist of bank deposits with original maturities of three months or less, which are unrestricted as to
withdrawal and use. Cash and cash equivalents also consist of funds earned from the Company's operating revenues which were held
at third party platform fund accounts which are unrestricted as to immediate use or withdrawal. The Company maintains most of its bank
accounts in Singapore and Malaysia.
Accounts
receivable and allowance for expected credit losses accounts
Accounts receivable include trade accounts due from customers. Accounts are considered overdue after 90 days. 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, 2021, 2022 and 2023, the Company made S$23,210, S$9,102 and S$9,802
(US$7,430) allowance for expected credit losses for accounts receivable, respectively.
Prepayments
Prepayments
are mainly payments made to vendors or services providers for future services that have not been provided and prepaid rent. These amounts
are refundable and bear no interest. Management reviews its prepayments on a regular basis to determine if the allowance is adequate
and adjusts the allowance when necessary. As of December 31, 2021, 2022 and 2023, no allowance was deemed
necessary.
71
Deferred
IPO and public offering costs
Pursuant
to ASC 340-10-S99-1, IPO costs directly attributable to an offering of equity securities are deferred and would be charged against the
gross proceeds of the offering as a reduction of additional paid-in capital. These costs include legal fees related to the registration
drafting and counsel, consulting fees related to the registration preparation, the SEC filing and print related costs. As of December
31, 2022, the accumulated deferred IPO cost was S$676,321 (US$504,567). As of March 21, 2023 the Group successfully listed in the US Nasdaq. Hence, these deferred IPO costs had charged
against the gross proceeds of the offering as a reduction of additional paid-in capital.
The Company has subsequently completed a follow-on public offering of 3,555,555 ordinary shares on February 16, 2024.
As of December 31, 2023, the accumulated deferred costs related to the follow-on public offering was S$114,794 (US$87,012).
Deposits
Deposits
are mainly for rent, utilities and money deposited with certain vendors. These amounts are refundable and bear no interest. The short-term
deposits usually have a one-year term and are refundable upon contract termination. The long-term deposits are refunded from suppliers
when terms and conditions set forth in the agreements have been satisfied.
Other
current assets, net
Other
current assets, net, primarily consists of other receivables from third parties. These other receivables are unsecured and are reviewed
periodically to determine whether their carrying value has become impaired.
Property
and equipment, net
Property
and equipment are stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the
estimated useful lives of the assets. The estimated useful lives are as follows:
Expected
    useful lives
Leasehold improvements
lesser of lease
    term or expected useful life
Office furniture and fittings
3-5 years
Office equipment
3-5 years
Computers
3 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 financial statements of operations and comprehensive
loss. 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.
72
Business
Combination
The
purchase price of an acquired company is allocated between tangible and intangible assets acquired and liabilities assumed from the acquired
business based on their estimated fair values, with the residual of the purchase price recorded as goodwill. Transaction costs associated
with business combinations are expensed as incurred and are included in general and administrative expenses in the Company's consolidated
statements of operations. The results of operations of the acquired business are included in the Company's operating results from
the date of acquisition.
Goodwill
Goodwill
represents the excess of the purchase price over the amounts assigned to the fair value of the assets acquired and the liabilities assumed
of an acquired business. In accordance with ASC Topic 350, Goodwill and Other Intangible Assets ("ASC 350"), recorded goodwill
amounts are not amortized, but rather are tested for impairment annually or more frequently if there are indicators of impairment present.
In
accordance with ASC 350, the Company assigned and assessed goodwill for impairment at the reporting unit level. A reporting unit is an
operating segment or one level below the operating segment. As of December 31, 2023, the Company as a whole is the reporting unit of
goodwill.
Pursuant
to ASC 350, the Company has an option to assess qualitative factors to determine whether it is more likely than not that the fair value
of a reporting unit is less than its carrying amount. In the qualitative assessment, the Group considers primary factors such as industry
and market considerations, overall financial performance of the reporting unit, and other specific information related to the operations.
If the Group decides, as a result of its qualitative assessment, that it is more likely than not that the fair value of a reporting unit
is less than its carrying amount, the quantitative impairment test is mandatory. Otherwise, no further testing is required. The quantitative
impairment test consists of a comparison of the fair value based on discounted cash flow of each reporting unit with its carrying amount,
including goodwill. If the carrying amount of a reporting unit exceeds its fair value, an impairment loss equal to the difference will
be recorded. The impairment charge would be recorded in the consolidated statements of income and comprehensive income.
Application
of the goodwill impairment test requires judgment, including the determination of the fair value of each reporting unit. Estimating fair
value is performed by utilizing various valuation techniques, with a primary technique being a discounted cash flow which requires significant
judgments, including estimation of future cash flows, which is dependent on internal forecasts, estimation of the long-term rate of growth
for the Company's business, estimation of the useful life over which cash flows will occur, and determination of the Company's
weighted average cost of capital.
Intangible
Assets
Intangible
assets consist of software and capitalized research and development and customer relationship acquired from a business combination. Intangible
assets with finite lives are carried at cost less accumulated amortization and impairment loss, if any. Intangible assets with finite
lives are amortized using the straight-line method over the estimated useful lives.
Impairment
for long-lived assets other than goodwill
Long-lived
assets are evaluated for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions
that will impact the future use of the assets) indicate that the carrying value of an asset may not be fully recoverable or that the
useful life is shorter than it was originally estimated. When these events occur, the Company, its wholly-owned subsidiaries evaluate
the impairment for the long-lived assets by comparing the carrying value of the assets to an estimate of future undiscounted cash flows
expected to be generated from the use of the assets and their eventual disposition. If the sum of the expected future undiscounted cash
flows is less than the carrying value of the assets, an impairment loss is recognized based on the excess of the carrying value of the
assets over the fair value of the assets.
For
the years ended December 31, 2023, the Company, its wholly-owned subsidiaries, Ohmyhome BVI and Ohmyhome BVI's subsidiaries did
not accrue impairment charge against intangible assets, including the customer relationship and software and technology.
The
customer relationship arose from acquisition of Ohmyhome Property Management Pte. Ltd. by the Ohmyhome BVI in 2023.
For
the year ended December 31, 2021, 2022 and 2023, the Company did not accrue impairment charge against software and technology.
73
Fair
value measurement
The
accounting standard regarding fair value of financial instruments and related fair value measurements defines financial instruments and
requires disclosure of the fair value of financial instruments held by the Company.
The
accounting standards define fair value, establish a three-level valuation hierarchy for disclosures of fair value measurement and enhance
disclosure requirements for fair value measures. The three levels are defined as follows:
●
Level
1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
●
Level
2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are
observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.
●
Level
    3 inputs to the valuation methodology are unobservable and significant to the fair value.
Financial
instruments included in current assets and current liabilities are reported in the consolidated balance sheets at face value or cost, which approximate fair value because of the short period of time between the origination of such
instruments and their expected realization and their current market rates of interest.
Revenue
recognition
Effective
January 1, 2020, the Company adopted ASC Topic 606, Revenue from Contracts with Customers, which replaced ASC Topic 605, using the modified
retrospective method of adoption. Results for reporting periods beginning after January 1, 2020 are presented under ASC Topic 606 while
prior period amounts are not adjusted and continue to be presented under the Company's historic accounting under ASC Topic 605.
The Company's accounting for revenue remains substantially unchanged. There were no cumulative effect adjustments for service contracts
in place prior to January 1, 2020. The effect from the adoption of ASC Topic 606 was not material to the Company's consolidated
financial statements.
The
five-step model defined by ASC Topic 606 requires 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 services are
transferred to the client in an amount that reflects the consideration expected in exchange for those services.
We
enter into service agreements with its customers that outline the rights, responsibilities, and obligations of each party. The agreements
also identify the scope of services, service fees, and payment terms. Agreements are acknowledged and signed by both parties. All the
contracts have commercial substance, and it is probable that the Company will collect considerations from its customers for service components.
We
have utilized the allowable practical expedient in the accounting guidance and elected not to capitalize costs related to obtaining contracts
with customers with durations of less than one year. We do not have significant remaining performance obligations.
74
We
derive its revenues from three sources: (1) revenue from brokerage services, (2) revenue from emerging and other services, and (3) revenue from property management and other related services.
1)
Brokerage
    services
We
earn brokerage services revenue from provision of brokerage and documentation services for buying, selling, and leasing and renting properties.
We recognize commission-based brokerage revenue upon closing of a brokerage transaction and concurrently issues invoice. The transaction
price is generally calculated by taking the agreed upon commission rate and applying that to the home's selling price. Brokerage
revenue primarily contains a single performance obligation that is satisfied upon the closing of a transaction, at which point the entire
transaction price is earned. We are not entitled to any commission until the performance obligation is satisfied and are not owed any
commission for unsuccessful transactions, even if services have been provided. The Company is considered to be the principal agent as
it has the right to determine the service price and to define the service performance obligations, it has control over services provided
and it is fully responsible for fulfilling the agency services pursuant to the housing agency service contracts it signed with the housing
customers. Accordingly, the Company accounts for the commissions from these agency service contracts on a gross basis, with any commissions
paid to other brokerage firms recorded as a cost of revenue. Typical payment terms set forth in the invoice is within 30 days.
2)
Emerging
    and other related services
The Company generates revenues from emerging and other services such as financial services and home renovation and furnishing services. Service fees
for emerging and other services are generally recognized as revenues when services are provided.
3)
Property
    management services and other related services
Ohmyhome
Property Management Pte. Ltd. earns estate management services revenue from Management Corporate Strata Titles (MCSTs) by being appointed
as the Managing Agent for the respective estates to provide routine management, administration and secretarial services, accounting and
finance management, and the operation and maintenance of the estates. Management believes that the estate management services are integrated
services, and it is impractical to assess standalone value to each service; accordingly, the estate management services should be considered
as single performance obligation. In consideration of the services provided by the Company, the MCSTs pay a monthly fee to the Company.
The contract is a fixed contract with a fixed fee over the contractual period. The monthly management fee of individual estate varies
depending on the size of the estates and the scope of the services required. Estate management revenue primarily contains an ongoing
performance obligation that is satisfied upon the end of each calendar month, at which point the monthly fee is earned. The revenue is
recognized over time based on the fixed contract fee over the contractual period. The Company is considered to be the principal as it
has the right to determine the service price and to define the service performance obligations, it has control over services provided
and it is fully responsible for fulfilling the estate management services pursuant to the estate management service contracts it signed
with the MCSTs. Typical payment terms set forth in the invoice are within 30 days. The Company also generates revenues from other related
services such as providing of additional manpower which are usually in ad-hoc basis, certification of documents, disbursements, marketing
initiatives and others that to be completed in a short-term period. Service fees for other services are generally recognized at the point
in time when services are provided. Typical payment terms set forth in the invoice are within 30 days.
Contract
Balances
Timing of revenue recognition may differ from the timing of invoicing to customers. For certain services, customers
are required to pay before the services are delivered. The Company recognizes a contract asset or a contract liability in the consolidated
balance sheets, depending on the relationship between the Group's performance and the customer's payment.
The Company classifies its right to consideration in exchange for services transferred to a customer as either a receivable
or a contract asset. A receivable is a right to consideration that is unconditional as compared to a contract asset which is a right to
consideration that is conditional upon factors other than the passage of time. The Company recognizes accounts receivable in its audited
condensed consolidated balance sheets when it performs a service in advance of receiving consideration and if it has the unconditional
right to receive consideration. The Company did not have any capitalized contract cost as of December 31, 2021, 2022 and 2023.
Contract liabilities are recognized if the Company receives consideration in advance of performance, which is mainly
in relation to emerging and other services. The Company expects to recognize a significant majority of this balance as revenue over the
next 12 months, and the remainder thereafter. As of December 31, 2021, 2022 and 2023, the contract liabilities of the Company amounted
to S$78,340, S$194,300 and S$103,655 (US$78,568), respectively.
Cost
of revenue
Cost
of revenue consists primarily of personnel costs (including base pay and benefits), commission fee, property listing fee, referral fee
and subcontracting cost.
Advertising
expenditures
Advertising
expenditures are expensed as incurred and such expenses were minimal for the periods presented. Advertising expenditures have been included
as part of selling and marketing expenses. For the year ended December 31, 2022 and 2023, the advertising expense amounted to
S$1,037,772 and S$911,055 (US$690,559
),
respectively.
75
Technology
and development
Technology and development expenses primarily include personnel costs (including base pay, bonuses, and benefits),
platform development, and maintaining and improving our website and mobile application development costs. We capitalize research and development
personnel costs related to the development of our new proprietary software products and features including HomerAI, MATCH and others,
as well as acquired carrying value of the proprietary software from the acquisition of Simply Sakal. As of December 31, 2023, research
and development and software and technology, net amounted to S$ 1,125,496 (US$853,101) and is included in intangible assets. Other costs
are expensed off as incurred and record them in technology and development expenses.
Selling
and marketing expenses
Selling and marketing expenses mainly consist of promotion and marketing expenses, media expenses for online and
traditional advertising, as well as labor costs. For the year ended December 31, 2021, 2022 and 2023, the Company's selling and
marketing expenses were S$1,717,470, S$1,926,003 and S$1,797,033 (US$1,362,111), respectively.
Employee
compensation
Singapore
(1)
Defined
    contribution plan
The
Company participates in the national pension schemes as defined by the laws of Singapore's jurisdictions in which it has operations.
Contributions to defined contribution pension schemes are recognized as an expense in the period in which the related service is performed.
(2)
Employees
    leave entitlement
Employee
entitlements to annual leave are recognized as a liability when they are accrued to the employees. The undiscounted liability for leave
expected to be settled wholly within the reporting period.
Malaysia
The
full-time employees of the Company are entitled to the government mandated defined contribution plan. The Company is required to accrue
and pay for these benefits based on certain percentages of the employees' respective salaries, subject to certain ceilings, in
accordance with the relevant government regulations, and make cash contributions to the government mandated defined contribution plan.
Government
Grant
Government
grants as compensation for expenses already incurred or for the purpose of giving immediate financial support to the Company during
the COVID-19 pandemic. The government evaluates the Company's eligibility for the grants on a consistent basis, and then makes
the payment. Therefore, there are no restrictions on the grants.
Government grants are recognized when received and all the conditions for their receipt have been met and are recorded
as part of Other Income. The grants received were S$492,404, S$248,067 and S$25,769 (US$19,532) for the year ended December 31, 2021,
2022 and 2023, respectively from the Singapore Government.
Segment
reporting
ASC 280, "Segment Reporting", establishes standards for reporting information about operating segments
on a basis consistent with the Company's internal organizational structure as well as information about geographical areas, business
segments and major customers in financial statements for detailing the Company's business segments. The Company uses the "management
approach" in determining reportable operating segments. The management approach considers the internal organization and reporting
used by the Company's Chief Operating Decision Maker ("CODM") for making operating decisions and assessing performance
as the source for determining the Company's reportable segments. Management, including the chief operating decision maker, reviews
operation results by the revenue of different products or services. Based on management's assessment, the Company has determined
that it has two operating segments, which are (i) Brokerage, emerging and another related service; and (ii) Estate management
services and other related services in Singapore. All assets of the Company are located in Singapore and all revenue is generated in Singapore.
The Company has disclosed the relevant metrics for measurement of performance in "ITEM 5. Operating and Financial Review and Prospects".
Information reported internally for performance assessment as follows:
Year ended December
31, 2023
Brokerage, emerging and another related service
Estate management services and other related services
Total
Total
S$
S$
S$
US$
Revenue – external
3,635,439
846,726
4,482,165
3,397,380
Revenue – related parties
522,328
-
522,328
395,913
Total revenue
4,157,767
846,726
5,004,493
3,793,293
Total cost of revenue
(2,702,259
)
(582,582
)
(3,284,841
(2,489,836
)
Gross profit
1,455,508
264,144
1,719,652
1,303,457
Operating expenses
(6,692,028
)
(370,555
)
(7,062,583
)
(5,353,281
)
Share-based compensation
(537,756
)
-
(537,756
)
(407,607
)
Interest income
106,023
-
106,023
80,363
Interest expense
(29,431
)
(2,265
)
(31,696
)
(24,025
)
Foreign exchange (loss) gain
264,367
-
264,367
200,384
Other income, net
25,769
-
25,769
19,532
Other income (expense), net
(171,028
)
(2,265
)
(173,293
)
(131,353
)
Income (loss) before income tax expenses
(5,407,548
)
(108,676
)
(5,516,224
)
(4,181,177
)
Segment income (loss)
(5,407,548
)
(108,676
)
(5,516,224
)
(4,181,177
)
Total assets
9,436,152
865,788
10,301,940
7,808,643
Total liabilities
5,670,189
629,176
6,299,365
4,774,779
Net assets
3,765,963
236,612
4,002,575
3,033,864
There was only one
segment which is the brokerage, emerging and other related services segment as of December 31, 2021 and 2022.
76
Leases
The
Company adopted ASC 842 on January 1, 2019. The Company determines if an arrangement is a lease at inception. Operating leases are included
in operating lease right-of-use ("ROU") assets, operating lease liability, and operating lease liability, non-current in
the Company's consolidated balance sheets. ROU assets represent the Company's
right to use an underlying asset for the lease term and lease liabilities represent the Company's obligation to make lease payments
arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of
lease payments over the lease term. When determining the lease term, the Company includes options to extend or terminate the lease when
it is reasonably certain that it will exercise that option, if any. As the Company's leases do not provide an implicit rate, the
Company used an incremental borrowing rate based on the information available at commencement date in determining the present value of
lease payments. The Company has elected to adopt the following lease policies in conjunction with the adoption of ASU 2016-02: (i) for
leases that have lease terms of 12 months or less and does not include a purchase option that is reasonably certain to exercise, the
Company elected not to apply ASC 842 recognition requirements; and (ii) the Company elected to apply the package of practical expedients
for existing arrangements entered into prior to January 1, 2019 to not reassess (a) whether an arrangement is or contains a lease, (b)
the lease classification applied to existing leases, and(c) initial direct costs.
Income
taxes
The
Company accounts for income taxes in accordance with U.S. GAAP for income taxes. The charge for taxation is based on the results for
the fiscal year as adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted
or substantively enacted by the balance sheet date.
Deferred
taxes are accounted for using the asset and liability method in respect of temporary differences arising from differences between the
carrying amount of assets and liabilities in the consolidated financial statements and the
corresponding tax basis used in the computation of assessable tax profit. In principle, deferred tax liabilities are recognized for all
taxable temporary differences. Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available
against which deductible temporary differences can be utilized. Deferred tax is calculated using tax rates that are expected to apply
to the period when the asset is realized or the liability is settled. Deferred tax is charged or credited in the income statement, except
when it is related to items credited or charged directly to equity, in which case the deferred tax is also dealt with in equity. Deferred
tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all
of the deferred tax assets will not be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing
authorities.
An uncertain tax position is recognized as a benefit only if it is "more likely than not" that the tax
position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest
amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more
likely than not" test, no tax benefit is recorded. No penalties and interest incurred related to underpayment of income tax for
the year ended December 31, 2021, 2022 and 2023. The Company had no uncertain tax positions for the year ended December 31, 2021, 2022
and 2023. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12
months.
Comprehensive
loss
Comprehensive
loss consists of two components, net loss and other comprehensive loss. Other comprehensive loss refers to revenues, expenses, gains
and losses that under GAAP are recorded as an element of shareholders' equity but are excluded from net loss. Other comprehensive
loss consists of a foreign currency translation adjustment resulting from the Company not using the United States dollar as its functional
currencies.
Loss
per share
The Company computes loss per share ("EPS") in accordance with ASC 260, "Earnings per Share".
ASC 260 requires companies to present basic and diluted EPS. Basic EPS is measured as net loss divided by the weighted average ordinary
share outstanding for the period. Diluted EPS presents the dilutive effect on a per share basis of the potential ordinary shares (e.g.,
convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date,
if later. Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per
share) are excluded from the calculation of diluted EPS. For the years ended December 31, 2021 and 2022, there were no dilutive shares.
For the year ended December 31, 2023, the total diluted ordinary share was 18,461,340 as compared to the basic number of ordinary share
issued at 17,860,622 as of December 31, 2023.
77
Convertible
notes
The
Company evaluates its convertible notes to determine if those contracts or embedded components of those contracts qualify as derivatives.
The result of this accounting treatment is that the fair value of the embedded derivative is recorded at fair value each reporting period
and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the
statements of operations as other income or expense.
In
circumstances where the embedded conversion option in a convertible instrument is required to be bifurcated and there are also other
embedded derivative instruments in the convertible instrument that are required to be bifurcated, the bifurcated derivative instruments
are accounted for as a single, compound derivative instrument.
If
the conversion features of conventional convertible debt provide for a rate of conversion that is below market value at issuance, this
feature is characterized as a beneficial conversion feature ("BCF"). A BCF is recorded by the Company as a debt discount
pursuant to ASC Topic 470-20 "Debt with Conversion and Other Options." In those circumstances, the convertible debt is recorded
net of the discount related to the BCF, and the Company amortizes the discount to interest expense, over the life of the debt.
Related
party transactions
Parties,
which can be a corporation or individual, are considered to be related if the Company 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. Companies are also
considered to be related if they are subject to common control or common significant influence, such as a family member or relative,
shareholder, or a related corporation.
Commitments
and Contingencies
In
the normal course of business, the Company is subject to contingencies, including legal proceedings and claims arising out of the business
that relate to a wide range of matters, such as government investigations and tax matters. The Company recognizes its liability for such
contingency if it determines it is probable that a loss has occurred, and a reasonable estimate of the loss can be made. The Company
may consider many factors in making these assessments including historical and the specific facts and circumstances of each matter.
Concentration
of risk
For
the years ended December 31, 2021, 2022 and 2023
Concentration
of credit risk
Financial
instruments that potentially expose us to concentrations of credit risk consist primarily of cash and cash equivalents and account receivable.
The Company place our cash and cash equivalents with financial institutions with high credit ratings and quality.
Accounts
receivable primarily comprise of amounts receivable from the service customers. The Company conducts credit evaluations of customers,
and generally does not require collateral or other security from our customers. The Company establish an allowance for doubtful accounts
primarily based upon the factors surrounding the credit risk of specific customers.
Concentration
of customers
As
of December 31, 2023, two customers, one is a provider of general insurance and another is a property consultancy firm, accounted for
10.0% and 25.85% of the account receivables respectively. None of the customers consisted of more than 10% of account receivables as
of December 31, 2021 and 2023, respectively.
For
the year ended December 31, 2022, one major customer, Mr. Loh Kim Kang David, a shareholder and the Chairman of the board of Directors
accounted for 42.4% of the Company's total revenue. Other than that, no major customers contributed more than 10% of revenue for
the year ended December 31, 2021, 2022, and 2023. Details are disclosed in the Note 10.
Concentration
of vendors
For
the year ended December 31, 2021, one vendor, who is a reputable global internet company focusing on search engine technology, online
advertising and other computing technologies, accounted for 31.2% of the Company's total purchases.
For
the year ended December 31, 2022, three vendors accounted for 17.0%, 15.4% and 12.8% of total purchases. Two of vendors are providing
construction and development services, and one of them is providing search engines, on-line advertising and other computing services.
As
of December 31, 2021, one vendor, who is providing construction and development services, accounted for 15.4% of the account payable.
As of December 31, 2023, two vendors, both providing construction and development services, accounted for 22.1% and 10.4% of the Company's
account payable respectively.
For
the year ended December 31, 2023, no vendor accounted for more than 10% of total purchases. One vendor, who is providing search engines
and on-line advertising, accounted for 29% of the Company's account payable.
78
Stock-based compensation
On December 19, 2023, the Board of Directors adopted the 2023 Equity Incentive Plan (the "2023 Incentive Plan").
Stock-based awards are measured at the grant date based on the fair value of the award and are recognized as expense, net of actual forfeitures,
on a straight-line basis over the requisite service period, which is generally the vesting period of the respective award. The Company
estimates the fair value of stock options using the Black-Scholes option pricing model. The determination of the grant date fair value
of stock awards issued is affected by a number of variables, including the fair value of the Company's common stock, the expected
common stock price volatility over the expected life of the awards, the expected term of the stock option, risk-free interest rates, the
illiquidity of the option given its non-transferability, and the expected dividend yield of the Company's common stock. The Company
derives its volatility from the average historical stock volatilities of the Company over a period equivalent to the expected term of
the awards. The risk-free interest rate is based on the United States Treasury yield curve in effect at the time of grant. The expected
dividend yield is 0.0% as the Company has not paid and does not currently anticipate paying dividends on its common stock. Details can
be found in "Note 11 – Stock-based compensation" in the financial statements and accompanying notes.
Stock-based compensation expense is classified in
the accompanying consolidated statement of operations.
Recent
accounting pronouncements
The
Company considers the applicability and impact of all accounting standards updates ("ASUs"). Management periodically reviews
new accounting standards that are issued. Under the Jump start Our Business Start-ups Act of 2012, as amended (the "JOBS Act"),
the Company meets the definition of an emerging growth company, or EGC, and has elected the extended transition period for complying
with new or revised accounting standards, which delays the adoption of these accounting standards until they would apply to private companies.
Recently
adopted accounting pronouncements
In
May 2019, the FASB issued ASU 2019-05, which is an update to ASU Update No. 2016-13, Financial Instruments — Credit Losses (Topic
326): Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement
of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. The amendments
in Update 2016-13 added Topic 326, Financial Instruments — Credit Losses, and made several consequential amendments to the Codification.
Update 2016-13 also modified the accounting for available-for-sale debt securities, which must be individually assessed for credit losses
when fair value is less than the amortized cost basis, in accordance with Subtopic 326-30, Financial Instruments — Credit Losses
— Available-for-Sale Debt Securities. The amendments in this Update address those stakeholders' concerns by providing an
option to irrevocably elect the fair value option for certain financial assets previously measured at amortized cost basis. For those
entities, the targeted transition relief will increase comparability of financial statement information by providing an option to align
measurement methodologies for similar financial assets. Furthermore, the targeted transition relief also may reduce the costs for some
entities to comply with the amendments in Update 2016-13 while still providing financial statement users with decision-useful information.
In November 2019, the FASB issued ASU No. 2019-10, which to update the effective date of ASU No. 2016-02 for private companies, not-for-profit
organizations and certain smaller reporting companies applying for credit losses, leases, and hedging standard. The new effective date
for these preparers is for fiscal years beginning after December 15, 2022. The Company adopted the ASU on January 1, 2023 and the adoption
of this ASU did not have a material effect on the Company's consolidated financial statements.
Recently
issued accounting pronouncements
In
December 2023, the FASB issued Accounting Standards Update No. 2023-09, "Income Taxes (Topic 740): Improvements to Income Tax Disclosures"
("ASU 2023-09"), which modifies the rules on income tax disclosures to require entities to disclose (1) specific categories
in the rate reconciliation, (2) the income or loss from continuing operations before income tax expense or benefit (separated between
domestic and foreign) and (3) income tax expense or benefit from continuing operations (separated by federal, state and foreign). ASU
2023-09 also requires entities to disclose their income tax payments to international, federal, state and local jurisdictions, among
other changes. The guidance is effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual
financial statements that have not yet been issued or made available for issuance. ASU 2023-09 should be applied on a prospective basis,
but retrospective application is permitted. The Company is currently evaluating the potential impact of adopting this new guidance on
its consolidated financial statements and related disclosures.
79
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 comprehensive income and statements
of cash flows.
Holding
Company Structure
Ohmyhome
Limited is a holding company incorporated in the Cayman Islands with no material operations of its own. We conduct our operations primarily
in Singapore and Malaysia through our subsidiaries in Singapore and Malaysia.
As
a result, Ohmyhome Limited's ability to pay dividends may depend upon dividends paid by our Singapore and Malaysian subsidiaries.
If our existing Singapore and Malaysian subsidiaries or any newly formed ones incur debt on their own behalf in the future, the instruments
governing their debt may restrict their ability to pay dividends to us.
Inflation
In
accordance with the Monetary Authority of Singapore, the year-over-year percentage changes in the consumer price index for 2021 and
2020 were 2.3% and -0.2%, respectively. The rate of inflation in Singapore for 2022 was 4.1% and is expected to continue to
increase. The rate of inflation in Singapore for 2023 was 4.0%.
Inflation in Singapore has not materially affected our profitability
and operating results. However, we can provide no assurance that we will not be affected by such inflationary pressures in Singapore
or globally in the future. If the inflationary pressures continue to increase to any material extent, we may pass along increased
costs to our customers, which could result in loss of sales and loss of customers, and adversely impact our margins and results of
operations.
Item
6. Directors, Senior Management and Employees
6.A.
Directors and Senior Management
The
following table provides information regarding our executive officers and directors as of the date hereof:
Name
Age
Position(s)
Rhonda
    Wong
39
Chief
    Executive Officer, Chief Financial Officer, Director
Race
    Wong
41
Chief
    Operating Officer, Director
Loh
    Kim Kang David
60
Chairman
    of the board of Directors, Director
Lee
    Wei Loon
(1)(2)(3)
44
Independent
    Director, Chair of Audit Committee
Lim
    Khoon
(1)(2)(3)
59
Independent
    Director, Chair of Nomination Committee
Tan
    Wei Reng, Galven
(1)(2)(3)
45
Independent
    Director, Chair of Compensation Committee
(1)
Member
    of the Audit Committee
(2)
Member
    of the Compensation Committee
(3)
Member
    of the Nomination Committee
Executive
Directors and Officers:
Rhonda
Wong
is a co-founder of our Group. She is currently the Chief Executive Officer,
Chief Financial Officer,
and a Director of our Company where she is primarily
responsible for strategic development and day-to-day operations since the founding of our Group.
From
July 2007 to February 2008, she worked as a treasury bonds trader at Nico Trading Chicago in Chicago, Illinois, where she was responsible
for trading of futures of treasury bonds. From March 2008 to February 2012, Ms. Rhonda Wong was involved in proprietary trading of listed
securities and real properties. From March 2012 to May 2013, she joined Savills Singapore, where she obtained a real estate sales license
and became a top performer and was promoted to a sales director within the first year at the age of 27, looking after sales and leasing
of Singapore properties and launches of development projects in Malaysia. From May 2013 to May 2016, Ms. Rhonda Wong co-founded a real
estate consulting firm called Anthill Realtors Pte. Ltd. with Ms. Race Wong, where they worked as consultants for property developers
for the marketing, launch and sales of various real estate projects in Australia, Singapore and Vietnam.
She
graduated from the University of Michigan with a bachelor's degree in Business Administration in 2007.
80
Race
Wong
is a co-founder of our Group. She is currently the Chief Operating Officer and a Director of our Company where she is primarily
responsible for technology product development and marketing since the founding of our Group in 2016.
From
2002 to 2009, she started her career in the music industry as the pop duo group "2R" along with her elder sister and thereafter
ventured into the television and entertainment industry as an actress where she had, over the years, won various awards and accolades
both as a singer and actress. Ms. Race Wong has been the products spokesperson for a range of products from beauty, healthcare to telecommunication
products etc. From September 2011 to December 2012, Ms. Race Wong worked as a marketing manager and licensed equities trader at May Bank
Kim Eng Securities, Hong Kong, where she was responsible for the launch of the offline to online equities trading platform. From May
2013 to May 2016, Ms. Race Wong co-founded a real estate consulting firm called Anthill Realtors Pte. Ltd. with Ms. Rhonda Wong, where
they worked as consultants for property developers for the marketing, launch and sales of various real estate projects in Australia,
Malaysia, Cambodia, Singapore, Vietnam, and the United Kingdom.
She
graduated from Newcastle University in Australia and obtained her master's degree in Business in 2013.
Loh
Kim Kang David
is a Director and the Chairman of our Company. He was appointed as a Director in August 2022. Mr. Loh is primarily
responsible for strategic advice and direction of our Group.
Mr.
Loh has over 20 years of experience in the investment and brokerage industry. He is currently an executive Director and joint
chairman of Centurion Corporation Limited, a company listed on the Main Board of The Stock Exchange of Hong Kong Limited (Stock
Code: 6090.HK) and on the Main Board of the Singapore Exchange Securities Trading Limited (Stock Code: SGX:OU8). Mr. Loh is also
appointed to Grab Holdings Limited (NASDAQ: GRAB)'s Board of Directors on April 1, 2024.
Mr.
Loh also sits on the board of various companies in a diversified range of industries.
From
November 1989 to August 1995, Mr. Loh was a dealer (dealing Director) of Ong & Company Pte. Ltd., a company principally involved
in the provision of business support services. From August 1995 to June 1996, he was a dealing Director of OUB Securities Pte. Ltd.,
a company principally involved in stock, share and bond brokers and dealers. In July 1996, Mr. Loh joined UOB Kay Hian Pte. Ltd. (formerly
known as Kay Hian Pte Ltd) as an associate Director, with his last position as a business development consultant in March 2010. From
July 1999 to October 2001, he served as a managing Director (management) of UOB Kay Hian (Hong Kong) Ltd (formerly known as Kay Hian
Overseas Securities Ltd.), a securities brokerage company.
Mr.
Loh obtained his bachelor's degree in Science from the University of Oregon in June 1998.
81
Independent
Directors:
Mr.
Lee Wei Loon
has over 15 years of experience in the banking and corporate finance industry having worked in various international
investment banks. Mr. Lee is currently an executive vice president and Asia chief executive officer of Watchbox Singapore Pte. Ltd.,
a company principally engaged in the buying, selling and trading of pre-owned luxury watches since August 2019, where he is responsible
for group business strategy, risk management and capital market strategies. He was a vice president of Credit Suisse, Asian Equities
Sales and Trading, Hedge Fund Sales, from May 2004 to March 2010. He was a Director of Bank of America Merrill Lynch, Asian Equities
Sales from May 2010 to June 2012. From June 2012 to January 2015, he was an executive Director of Morgan Stanley Asia, Institutional
Equities Division, overseeing the coverage of Singapore based hedge funds across all asset classes. From January 2015 to September 2017,
he was a Director commissioner of PT Morgan Stanley Asia International, responsible for the Indonesia business and onshore operations
of Morgan Stanley Asia. He was the executive Director of Morgan Stanley Asia Investment Banking Division from September 2017 to August
2019, overseeing all capital markets, fixed income and M&A transactions.
Mr.
Lee obtained a bachelor's degree in Science with a major in Finance and a minor in East Asian Studies from the New York University,
Stern School of Business in May 2004. We believe that Mr. Lee is qualified to serve on our board by reasons of professional experiences
and qualifications.
Mr.
Lim Khoon
is currently a partner of Eldan Law LLP since May 2018 with a focus on commercial and construction litigation, as well
as in the areas of Real Estate Law and Corporate Law. From March 1992 to June 1995, Mr. Lim was a legal associate with M/s Wong Partnership
(then known as M/s Wong Meng Meng & Partners), with a focus on commercial and construction litigations. From July 1995 to May 2018,
he was a partner of Lim Hua Yong Partnership with a focus on the same area of litigation work, and additionally, work in the areas of
Real Estate Law and Corporate Law. After the merger of Lim Hua Yong LLP and Eldan Law LLP, he became a partner of Eldan Law LLP continuing
in the same areas of legal work.
Over
the years, Mr. Lim has developed a broad-based legal practice in the areas of commercial dispute resolution, real estate law and corporate
law. In the area of commercial dispute resolution, Mr. Lim has advised and acted for clients in various commercial disputes with experience
in all levels of litigation in the Singapore Courts and before the arbitration tribunals. In the area of real estate law, Mr. Lim has
advised and acted for corporations, individuals, financial institutions and subsidiary proprietors in various property transactions.
In the area of corporate law, Mr. Lim specializes in merger and acquisitions and has acted extensively for corporate and individual clients
in the sale and acquisition of their shareholdings in corporations.
Mr.
Lim obtained a Bachelor of Laws degree from the University College of Wales in 1989. He was called to the Bar in England as Barrister-at-Law
(Grays Inn) in 1990 and was admitted as an advocate and solicitor at the Supreme Court of Singapore in March 1992. We believe that Mr.
Lim is qualified to serve on our board by reasons of professional experiences and qualifications.
Mr.
Tan Wei Reng, Galven
is the
Chief Executive
Officer of Knight Frank Singapore. He was
the deputy managing Director of the investment sales and capital markets team in
Savills Singapore since December 2019 until November 2022
.
Mr. Tan co-heads a team of eight professionals who are consistently recognized as the market
leaders in Singapore commercial real estate transactions. Prior to working in Savills Singapore, Mr. Tan was with the capital
markets team at CBRE Singapore for 15 years, before leaving the company as an executive Director. Since 2004, Mr. Tan has been
personally involved in landmark transactions across all sectors in the Singapore real estate market, with particular focus in the
commercial real estate sector. In the last 10 years, he has handled transactions valued at more than S$15 billion. Day to day, Mr.
Tan primarily works closely with institutional investors, property funds as well as local and foreign developers.
82
Mr.
Tan graduated from the National University of Singapore in May 2004 with a bachelor's degree in Science (Real Estate) (Hons).
Family
Relationships
Ms.
Rhonda Wong, our Chief Executive Officer, Chief Financial Officer, and a Director, is the sister of Ms. Race Wong, our Chief Operating Officer and a Director.
Mr. Loh Kim Kang David, the Chairman of the board of Directors and a Director, is the husband of Ms. Race Wong, and the brother-in-law
to Ms. Rhonda Wong. Other than as disclosed, there are no family relationships among our Directors or executive officers.
6.B.
Compensation
Compensation
of Directors and Executive Officers
The
following table summarizes all compensation received by our Directors, our executive officers and our key employees during the years
ended December 31, 2022 and 2023.
Summary
Compensation Table
Compensation Paid
Name and Principal Position
Year
Salary
(SGD)
Bonus
(SGD)
Other
Compensation
(1)
(SGD)
Total
(SGD)
Ms. Wong Wan Chew,
2021
124,400
47,500
16,132
188,032
Chief Executive Officer, Chief Financial Officer and Director
2022
128,400
-
16,144
144,544
2023
282,800
-
12,444
(2)
295,244
Ms. Wong Wan Pei,
2021
124,400
47,500
57,639
229,539
Chief Operating Officer and Director
2022
128,400
-
16,132
144,532
2023
282,800
-
12,444
(3)
295,244
Mr. Cui Kewei Joshua,
2021
-
-
-
-
Former Chief Financial Officer
2022
68,636
-
7,140
75,776
2023
64,048
-
7,457
71,505
Ms. Chan Sze Ying
2021
-
-
-
-
Former Finance Director
2022
-
-
-
-
2023
82,609
-
4,716
87,325
Mr. Loh Kim Kang David,
2021
-
-
-
-
Chairman of the board of Directors, Director
2022
-
-
-
-
2023
-
(4)
-
-
-
Mr. Lee Wei Loon,
2021
-
-
-
-
Independent Director
2022
-
-
-
-
2023
20,000
-
-
20,000
Mr. Lim Khoon,
2021
-
-
-
-
Independent Director
2022
-
-
-
-
2023
20,000
-
-
20,000
Mr. Tan Wei Reng, Galven,
2021
-
-
-
-
Independent Director
2022
-
-
-
-
2023
20,000
-
-
20,000
(1)
Other compensation includes allowances and the employer's contribution to the Central Provident Fund ("CPF"),
Singapore's mandatory social security savings scheme, and incentives earned from client referral as stipulated in their employment
contracts.
(2)
On December 19, 2023, 344,326 options were granted to Ms. Wong Wan Chew with 336,155 options at an exercise price of $1.6062 per
Ordinary Share, and 8,171 options at an exercise price of $0.0122 per Ordinary Share.
(3)
On December 19, 2023, 344,326 options were granted to Ms. Wong Wan Pei with 336,155 options at an exercise price of $1.6062 per
Ordinary Share, and 8,171 options at an exercise price of $0.0122 per Ordinary Share.
(4)
S$30,000 director fee payable to Mr. Loh has been voluntarily waived by Mr. Loh and has been agreed by the board of directors for
the year ended December 31, 2023.
83
As
the appointments of our independent directors was effective on March 20, 2023, for the fiscal year ended December 31, 2022 and 2021,
we did not have any non-executive directors and therefore have not paid any compensation to any non-executive directors.
We
have an equity incentive plan in place as of this annual report.
Share Incentive Plan
In
December 2023, the Company adopted the 2023 Equity Incentive Plan (the "2023 Incentive Plan"), for the purpose of granting
share-based compensation awards to employees, directors and consultants to incentivize their performance and align their interests with
ours. Under the 2023 Incentive Plan, we are authorized to issue an aggregate of 2,000,000 ordinary shares. As of the date of this annual
report, no ordinary shares have been granted and outstanding, 1,025,527 options have been granted and outstanding, of which 688,652 options
were granted to certain of our management members and directors.
The
following summarize the terms of the 2023 Incentive Plan.
Types
of Awards.
The 2023 Incentive Plan permits the awards of options, stock appreciation rights, restricted stock, restricted stock
units, stock bonus awards and/or performance compensation awards.
Plan
Administration
.
The 2023 Incentive Plan is administered by the Compensation Committee of the Board or any other committee
appointed by the Board to administer this Plan (or if no Committee is appointed, the Board). The plan administrator is entitled to determine
the participants who are to receive awards, the number of awards to be granted, and the terms and conditions of each award grant.
Eligibility
.
Employees, directors and officers and the consultants of our company are eligible to participate pursuant to the terms of the 2023
Incentive Plan.
Conditions
of Award
.
The plan administrator shall determine the participants, types of awards, numbers of shares to be covered by
awards, terms and conditions of each award, and provisions with respect to the vesting schedule, settlement, exercise, repurchase, cancellation,
forfeiture, restrictions, limitations or suspension of awards.
Term
of Award
. The term of each award shall be fixed by the administrator and is stated in the award agreement between recipient of
an award and us. No award shall be granted under the 2023 Incentive Plan after ten years from the date the 2023 Incentive Plan was approved
by the board.
Vesting
Schedule
. In general, the plan administrator determines the vesting schedule, which is set forth in the award agreement. Except
for 75,986 has vesting period of 1 year, all option has vested immediately from the date of grant.
Transfer
Restrictions
. Unless otherwise determined by the administrator of the 2023 Incentive Plan, no award and no right under any such
award shall be sold, pledged, assigned, hypothecated, transferred, or disposed of in any manner other than by will or by the laws of
descent and distribution or pursuant to a qualified domestic relations order, and shall not be subject to execution, attachment, or similar
process.
The following summarizes,
as of the date of this annual report, the number of the outstanding awards granted under the 2023 Incentive Plan to our directors and
executive officers.
On December 19, 2023, 344,326
options were granted to Ms. Wong Wan Chew with 336,155 options at an exercise price of $1.6062 per Ordinary Share, and 8,171 options at
an exercise price of $0.0122 per Ordinary Share.
On December 19, 2023, 344,326 options were granted to Ms. Wong Wan Pei
with 336,155 options at an exercise price of $1.6062 per Ordinary Share, and 8,171 options at an exercise price of $0.0122 per Ordinary
Share.
84
Employment
Agreements
Employment
Agreement with Ms. Wong Wan Chew
Effective
as of May 1, 2021, Ohmyhome (S) entered into an employment agreement with Ms. Rhonda Wong pursuant to which she was employed as co-founder
and Chief Executive Officer of Ohmyhome (S). The agreement provides for an annual base salary, the amount of which may be adjusted from
time to time at the discretion of Ohmyhome (S). Under the terms of the agreement, Ms. Rhonda Wong is entitled to receive an annual cash
bonus upon serving every 12 months, together with such additional bonuses as may be agreed from time to time with the Company. Ms. Rhonda
Wong's employment will continue indefinitely, subject to termination by either party to the agreement upon 1 months' prior
written notice or the equivalent salary in lieu of such notice. The agreement also contains non-compete and non-disclosure provisions
and restrictions against the unauthorized use of the Company's intellectual property.
Employment
Agreement with Ms. Wong Wan Pei
Effective
as of May 1, 2021, Ohmyhome (S) entered into an employment agreement with Ms. Race Wong pursuant to which she was employed as co-founder
and Chief Operating Officer of Ohmyhome (S). The agreement provides for an annual base salary, the amount of which may be adjusted from
time to time at the discretion of Ohmyhome (S). Under the terms of the agreement, Ms. Race Wong is entitled to receive an annual cash
bonus upon serving every 12 months, together with such additional bonuses as may be agreed from time to time with the Company. Ms. Race
Wong's employment will continue indefinitely, subject to termination by either party to the agreement upon 1 months' prior
written notice or the equivalent salary in lieu of such notice. The agreement also contains non-compete and non-disclosure provisions
and restrictions against the unauthorized use of the Company's intellectual property.
Directors'
Offer Letter
Each
of our Directors has entered into a Director's Offer Letter with our Company. The terms and conditions of such Directors'
Offer Letter are similar in all material aspects. Each Director's Offer Letter is for an initial term of one year and will continue
until the Director's successor is duly elected and qualified. Each Director will be up for re-election each year at the annual
shareholders' meeting and, upon re-election, the terms and provisions of his or her Director's Offer Letter will remain in
full force and effect. Any Director's Offer Letter may be terminated for any or no reason by the Director or at a meeting called
expressly for that purpose by a vote of the shareholders holding more than 50% of our Company's issued and outstanding Ordinary
Shares entitled to vote.
85
Under
the Directors' Offer Letter, the annual salary that is payable to each of our Directors is as follows:
Ms. Wong Wan Chew
S$
390,000
Ms. Wong Wan Pei
S$
390,000
Mr. Loh Kim Kang David
S$
30,000
Mr. Lee Wei Loon
S$
20,000
Mr. Lim Khoon
S$
20,000
Mr. Tan Wei Reng, Galven
S$
20,000
In
addition, our Directors will be entitled to participate in such share option schemes as may be adopted by our Company, from time to time.
The number of options granted, and the terms of those options will be determined from time to time by a vote of the board of Directors;
provided that each Director shall abstain from voting on any such resolution or resolutions relating to the grant of options to that
Director.
Other
than as disclosed above, none of our Directors has entered into a service agreement with our Company or any of our subsidiaries that
provides for benefits upon termination of employment.
Clawback Policy adopted by the Board
On December 1, 2023, the Board adopted an Executive Compensation Recovery Policy (the "Clawback Policy")
providing for the recovery of certain incentive-based compensation from current and former executive officers of the Company in the event
the Company is required to restate any of its financial statements filed with the SEC under the Exchange Act in order to correct
an error that is material to the previously-issued financial statements, or that would result in a material misstatement if the error
were corrected in the current period or left uncorrected in the current period. Adoption of the Clawback Policy was mandated
by new Nasdaq listing standards introduced pursuant to Exchange Act Rule 10D-1. The Clawback Policy is in
addition to Section 304 of the Sarbanes-Oxley Act of 2002 which permits the SEC to order the disgorgement of bonuses and incentive-based
compensation earned by a registrant issuer's chief executive officer and chief financial officer in the year following the filing
of any financial statement that the issuer is required to restate because of misconduct, and the reimbursement of those funds to the issuer.
A copy of the Clawback Policy has been filed herewith as Exhibit 97.1.
6.C.
Board Practices
Board
of Directors
Our
board of Directors consists of six Directors, three of them are independent Directors. The Company intends to follow its Cayman Islands
practices in lieu of the requirements of the Rule 5605 of the Nasdaq Stock Market LLC Rules. The Company's practices with regard
to these requirements are not prohibited by the Companies Act (as amended) of the Cayman Islands.
Committees
of the Board of Directors
Our
board of Directors has established an audit committee, a compensation committee and a nomination committee, each of which operates pursuant
to a charter adopted by our board of Directors. The board of Directors may also establish other committees from time to time to assist
our company and the board of Directors. The composition and functioning of all of our committees comply with all applicable requirements
of the Sarbanes-Oxley Act of 2002, Nasdaq and SEC rules and regulations, if applicable. Each committee's charter is available on
our website at
https://ir.ohmyhome.com/governance
/. The reference to our website address does not constitute incorporation by
reference of the information contained at or available through our website, and you should not consider it to be part of this annual
report.
86
Audit
committee
Mr.
Lee Wei Loon, Mr. Tan Wei Reng, Galven and Mr. Lim Khoon serve on the audit committee, which is chaired by Mr. Lee Wei Loon. Our board
of Directors has determined that each are "independent" for audit committee purposes as that term is defined by the rules
of the SEC and Nasdaq, and that each has sufficient knowledge in financial and auditing matters to serve on the audit committee. Our
board of Directors has designated Mr. Lee Wei Loon as an "audit committee financial expert", as defined under the applicable
rules of the SEC. The audit committee's responsibilities include:
●
appointing,
    approving the compensation of, and assessing the independence of our independent registered public accounting firm;
●
pre-approving
    auditing and permissible non-audit services, and the terms of such services, to be provided by our independent registered public
    accounting firm;
●
reviewing
    the overall audit plan with our independent registered public accounting firm and members of management responsible for preparing
    our financial statements;
●
reviewing
    and discussing with management and our independent registered public accounting firm our annual and quarterly financial statements
    and related disclosures as well as critical accounting policies and practices used by us;
●
coordinating
    the oversight and reviewing the adequacy of our internal control over financial reporting;
●
establishing
    policies and procedures for the receipt and retention of accounting-related complaints and concerns; recommending, based upon the
    audit committee's review and discussions with management and our independent registered public accounting firm, whether our
    audited financial statements shall be included in our Annual Report on Form 20-F;
●
monitoring
    the integrity of our financial statements and our compliance with legal and regulatory requirements as they relate to our financial
    statements and accounting matters;
●
preparing
    the audit committee report required by SEC rules to be included in our annual proxy statement;
●
reviewing
    all related person transactions for potential conflict of interest situations and approving all such transactions; and
●
reviewing
    earnings releases.
87
Compensation
committee
Mr.
Tan Wei Reng, Galven, Mr. Lee Wei Loon and Mr. Lim Khoon serve on the compensation committee, which is chaired by Mr. Tan Wei Reng, Galven.
Our board of Directors has determined that each such member satisfies the "independence" requirements of Rule 5605(a)(2)
of the Listing Rules of the Nasdaq Stock Market. The compensation committee's responsibilities include:
●
evaluating
    the performance of our chief executive officer in light of our company's corporate goals and objectives and, based on such
    evaluation: (i) recommending to the board of Directors the cash compensation of our chief executive officer, and (ii) reviewing and
    approving grants and awards to our chief executive officer under equity-based plans;
●
reviewing
    and recommending to the board of Directors the cash compensation of our other executive officers;
●
reviewing
    and establishing our overall management compensation, philosophy and policy;
●
overseeing
    and administering our compensation and similar plans;
●
reviewing
    and approving the retention or termination of any consulting firm or outside advisor to assist in the evaluation of compensation
    matters and evaluating and assessing potential and current compensation advisors in accordance with the independence standards identified
    in the applicable Nasdaq rules;
●
retaining
    and approving the compensation of any compensation advisors;
●
reviewing
    and approving our policies and procedures for the grant of equity-based awards;
●
reviewing
    and recommending to the board of Directors the compensation of our Directors; and
●
preparing
    the compensation committee report required by SEC rules, if and when required.
Nomination
committee
Mr.
Lim Khoon, Mr. Lee Wei Loon and Mr. Tan Wei Reng, Galven serve on the nomination committee, which is chaired by Mr. Lim Khoon. Our board
of Directors has determined that each member of the nomination committee is "independent" as defined in the applicable Nasdaq
rules. The nomination committee's responsibilities include:
●
developing
    and recommending to the board of Directors criteria for board and committee membership;
●
establishing
    procedures for identifying and evaluating Director candidates, including nominees recommended by stockholders; and
●
reviewing
    the composition of the board of Directors to ensure that it is composed of members containing the appropriate skills and expertise
    to advise us.
While
we do not have a formal policy regarding board diversity, our nomination committee and board of Directors will consider a broad range
of factors relating to the qualifications and background of nominees, which may include diversity (not limited to race, gender or national
origin). Our nomination committee's and board of Directors' priority in selecting board members is identification of persons
who will further the interests of our shareholders through their established record of professional accomplishment, the ability to contribute
positively to the collaborative culture among board members, knowledge of our business, understanding of the competitive landscape and
professional and personal experience and expertise relevant to our growth strategy.
Duties
of Directors
Under
Cayman Islands law, our directors owe fiduciary duties to us, including a duty of loyalty, a duty to act honestly, in good faith and
with a view to our best interests. Our directors must also exercise their powers only for a proper purpose. Our directors also owe to
our company a duty to act with skill and care. English and Commonwealth courts have moved towards an objective standard with regard to
the required skill and care and these authorities are likely to be followed in the Cayman Islands. In fulfilling their duty of care to
us, our directors must ensure compliance with our amended and restated memorandum and articles of association and the class rights vested
thereunder in the holders of the shares. A shareholder may in certain limited exceptional circumstances have the right to seek damages
in our name if a duty owed by our directors is breached.
88
Our
board of directors has all the powers necessary for managing, and for directing and supervising, our business affairs. The functions
and powers of our board of directors include, among others:
●
convening
    shareholders' annual general meetings and reporting its work to shareholders at such meetings;
●
declaring
    dividends and distributions;
●
appointing
    officers and determining the term of office of the officers;
●
exercising
    the borrowing powers of our company and mortgaging the property of our company; and
●
approving
    the transfer of shares in our company, including the registration of such shares in our share register.
Terms
of Directors and Officers
Our
directors are elected by and serve at the discretion of the board. Each director is not subject to a term of office and holds office
until such time as his successor takes office or until the earlier of his death, resignation or removal from office by ordinary resolution
or the affirmative vote of a simple majority of the other directors present and voting at a board meeting.
Board
Diversity
Board Diversity Matrix (As of the date of this annual report)
Country of Principal Executive Offices:
Singapore
Foreign Private Issuer
Yes
Disclosure Prohibited Under Home Country Law
No
Total Number of Directors
6
Female
Male
Non-Binary
Did Not
Disclose Gender
Part I: Gender Identity
Directors
2
4
0
0
Part II: Demographic Background
Underrepresented Individual in Home Country Jurisdiction
—
LGBTQ+
—
6.D.
Employees
We
employed 112 persons as of December 31, 2023, 48 persons as of December 31, 2022, 49 persons as of December 31, 2021, and 43 persons
as of December 31, 2020, who were mostly located in Singapore. Our employees are not covered by collective bargaining agreements. We
consider our labor practices and employee relations to be good.
6.E.
Share Ownership
The
following table sets forth information regarding beneficial ownership of our share capital by:
●
each
    person, or group of affiliated persons, known by us to beneficially own more than 5% of our shares;
●
each
    of our named executive officers;
●
each
    of our Directors; and
●
all
    of our current executive officers and Directors as a group.
The
calculations in the table below are based on 22,785,110 Ordinary Shares issued and outstanding as at the date of this annual report.
89
The
information presented below regarding beneficial ownership of our voting securities has been presented in accordance with the rules of
the SEC and is not necessarily indicative of ownership for any other purpose. Under these rules, a person is deemed to be a "beneficial
owner" of a security if that person has or shares the power to vote or direct the voting of the security or the power to dispose
or direct the disposition of the security. A person is deemed to own beneficially any security as to which such person has the right
to acquire sole or shared voting or investment power within sixty (60) days through the conversion or exercise of any convertible security,
warrant, option or other right. More than one (1) person may be deemed to be a beneficial owner of the same securities. The percentage
of beneficial ownership by any person as of a particular date is calculated by dividing the number of shares beneficially owned by such
person, which includes the number of shares as to which such person has the right to acquire voting or investment power within sixty
(60) days, by the sum of the number of shares outstanding as of such date, plus the number of shares as to which such person has the
right to acquire voting or investment power within sixty (60) days. Consequently, the denominator used for calculating such percentage
may be different for each beneficial owner. Except as otherwise indicated below and under applicable community property laws, we believe
that the beneficial owners of our shares listed below have sole voting and investment power with respect to the shares shown.
Shares Beneficially Owned after the Offering
Name of Beneficial Owner
Number
Approximate
Percentage
Officers and Directors:
Wong Wan Chew
(1)
4,207,703
18.47
%
Wong Wan Pei
(1)
4,207,703
18.47
%
Loh Kim Kang David
(2)
1,785,941
7.84
%
Lee Wei Loon
-
-
Lim Khoon
-
-
Tan Wei Reng, Galven
20,000
*
%
All executive officers and Directors as a group (7 persons)
5% Shareholders:
Anthill
(1)
8,415,406
36.95
%
Vienna Management Ltd
(2)
1,785,941
7.84
%
GEC Tech Ltd.
(3)
1,227,446
5.39
%
*less than 1%
(1)
Represents Ordinary Shares held by Anthill, a company directly owned as to 50% each by Ms. Rhonda Wong and Ms. Race Wong. The voting
rights and dispositive control over the Ordinary Shares held by Anthill are held by Ms. Rhonda Wong and Ms. Race Wong equally.
(2)
Vienna Management Ltd is a company wholly-owned by Mr. Loh Kim Kang David, Chairman of our board of Directors and a Director. The
voting rights and dispositive control over the Ordinary Shares held by Vienna Management Ltd are held by Mr. Loh Kim Kang David solely.
(3)
GEC Tech Ltd. is a company registered in the BVI, with 100% of its shares held by Perpetual (Asia) Limited as Trustee of GEC-KIP
Technology and Innovation Fund ("GEC-KIP Fund"). The manager, Golden Equator Capital Pte Ltd and the co-manager, Korea Investment
Partners Southeast Asia Pte. Ltd., collectively and equally hold voting rights on investments made by GEC-KIP Fund, which includes the
disposal and purchase of the Ordinary Shares held by GEC Tech Ltd.
90
6.F. Disclosure of Action to Recover Erroneously
Awarded Compensation
There
was no erroneously awarded compensation that was required to be recovered pursuant to the Company's Executive Compensation Recovery
Policy during the fiscal year ended December 31, 2023.
Item
7. Major Shareholders and Related Party Transactions
7.A.
Major Shareholders
Please
refer to "Item 6. Directors, Senior Management and Employees — 6.E. Share Ownership."
7.B.
Related Party Transactions
Terms
of Directors and Officers
See
"Item 6. Directors, Senior Management and Employees—6.C. Board Practices—Terms of Directors and Officers."
Employment
Agreements and Indemnification Agreements
See
"Item 6. Directors, Senior Management and Employees—6.B. Compensation—Employment Agreements
Other
Related Party Transactions
We
have adopted an audit committee charter, which requires the committee to review all related-party transactions on an ongoing basis and
all such transactions be approved by the committee.
Set
forth below are related-party transactions of our Company for the financial years ended December 31, 2023, 2022 and 2021,
which are identified in accordance with the rules prescribed under Form F-1 and Form 20-F and may not be considered as related-party
transactions under Singapore law.
In
the ordinary course of business, during the financial years ended December 31, 2023, 2022 and 2021, the Company involved with
certain transactions, either at cost or current market prices, and on the normal commercial terms among related parties. The
following table provides the transactions with these parties for the years as presented (for the portion of such period that they
were considered related):
Nature
of relationships with related parties
Related
    parties
Relationship
Ms.
    Rhonda Wong
Shareholder,
    Director, Chief Executive Officer
Vienna
    Management Ltd
Shareholder,
    wholly-owned by the Chairman of the board of Directors
Termbasu
    Holding Pte Ltd
Owned
    by the Chairman of the board of Directors
Mr.
    Loh Kim Kang David ("Mr. Loh")
Shareholder,
    the Chairman of the board of Directors
Anthill Corporation Pte. Ltd.
Owned by Ms. Rhonda Wong, Chief Executive Officer and Director of the Company and Ms. Race Wong, Chief Operating
Officer and Director of the Company
91
For
the years ended December 2021, 2022 and 2023
Related
party balances
Transaction nature
Name
2021
2022
2023
2023
SGD
SGD
SGD
USD
Amount due to
Vienna Management Ltd
-
2,290,044
ii
-
-
Amount due from
Vienna Management Ltd
870,728
i
Amount due from
Anthill Corp
-
-
3,495
iv
2,649
Contract liability
Mr. Loh
-
103,908
iii
-
-
Amount due to
Ms. Wong Wan Chew
-
-
240,000
v
181,915
Amount due to
Ms Wong Wan Pei
-
-
188,425
vi
142,822
i
The Company had an unsecured,
    interest-free loan to Vienna Management Ltd amounting to S$870,728 in December 2021. As of December 31, 2021 and 2022, the loan balance
    due from Vienna Management Ltd amounted to S$870,728 and nil respectively. The amounts were wholly settled in cash in February 2022.
iii
On May 1, 2019 and December
    1, 2022 the Company entered into two separated interest-free loan facility agreements with Vienna Management Ltd, one of the Company's
    major shareholders. Both revolving loan facility agreements offered up to S$2.0 million each for general working capital and general
    corporate purposes. The amount of S$2,290,044 (US$1,708,478) on December 31, 2022 had been fully settled in March 2023.
iii
On February 25, 2022, the
    Company entered into a services agreement with Mr. Loh., with a term from February 25, 2022, to complete a renovation project in
    consideration S$3,618,250 (US$2,699,381). The Company received in advance of completion of performance obligations under an agreement
    amounted to S$103,908 (US$77,520) as of December 31, 2022.
iv
On June 22, 2023, the Company
    extended payment for Notarization services for Anthill Corp in view of operational urgency. This amount will be recovered by December
    31, 2024 from Anthill Corp.
v
On December 28, 2023, Ms.
    Wong Wan Chew made short-term advances to the Company S$240,000 for general working capital and general corporate purposes.
vi
On
    March 10 and September 12, 2023, Ms. Wong Wan Pei paid on behalf of the Company using her credit card facility for PropertyGuru advertisement
    packages for the amounts of S$169,817 and S$110,000, respectively, while the Company repaid the monthly instalments. During the year,
    the accumulated credit card settlements amounted to S$291,392 and resulted an overpayment of S$11,575. On November 30, 2023, Ms.
    Wong Wan Pei made short-term advances to the Company S$200,000 for general working capital and general corporate purposes.
Related
party transactions
Transaction nature
Name
December 31, 2021
December 31, 2022
December 31, 2023
December 31, 2023
SGD
SGD
SGD
USD
Brokerage services provided to
Ms. Rhonda Wong
1,050
(1)
2,900
(1)
-
-
Brokerage services provided to
Mr. David Loh
-
11,000
(3)
8,338
Brokerage services provided to
Termbasu Holding Pte Ltd
254,786
(2)
-
-
-
Emerging and other services to
Mr. David Loh
-
2,981,957
(4)
511,040
(4)
387,357
Emerging and other services to
Ms. Rhonda Wong
-
1,199
(5)
288
(5)
218
92
(1)
Ms. Rhonda Wong engaged
    the Company to look for tenant for a property in September 2021 and March 2022. The respective project was completed during year
    ended December 31, 2021 and 2022, and Ms. Rhonda Wong paid the rental commission to the Company, being S$1,050 and S$2,900 (US$2,164).
(2)
Termbasu Holding Pte Ltd
    entered seven (7) service agreements with the Company to sale seven (7) private properties in January 2022. The commission was 2%
    of transaction price and paid upon completion of the transactions during the year ended December 31, 2022.
(3)
Mr. David Loh engaged the
    Company to look for a tenant for a property and was completed during the year ended December 31, 2023. Mr. David Loh paid a service
    fee of S$11,000 (US$8,338) to the Company.
(4)
On February 25, 2022, the
    Company entered into a services agreement with subsequent various orders with Mr. Loh., with a term from February 25, 2022, to complete
    a renovation project in total consideration S$3,492,997 (US$2,612,033). For the year ended December 31, 2022, the project was not
    completed and Mr. Loh. paid to the Company in consideration S$3,085,865 (US$2,302,197). The Company received in advance of completion
    of performance obligations under an agreement amounted to S$103,908 (US$77,520) as of December 31, 2022. During the year ended December
    31, 2022, the Company recognized revenue S$2,981,957 (US$2,224,676) for the project. During the year ended December 31, 2023, revenue
    recognized for the services agreement with Mr. David Loh for S$511,040 (US$387,357).
(5)
Ms.
    Rhonda Wong engaged the Company to move and clean her house in April 2022. The project was completed during year ended December 31,
    2022, and Ms. Rhonda Wong paid a service fee of S$1,199 (US$896) to the Company.
Ms.
    Rhonda Wong engaged the Company to perform aircon cleaning for her house and the project was completed during the year ended December
    31, 2023, and Ms. Rhonda Wong paid a service fee of S$288 (US$218) to the Company.
Item
8. Financial Information
A.
Consolidated Statements and Other Financial Information
Please
refer to
"Item 18. Financial Statements."
Legal
and Administrative Proceedings
We
may from time to time be subject to various legal or administrative claims and proceedings arising in the ordinary course of our business.
We are currently not a party to any pending any material legal or administrative proceedings and are not aware of any events that are
likely to lead to any such proceedings.
As
of the date of this annual report, we are not a party to, and we are not aware of any threat of, any legal proceeding that, in the opinion
of our management, is likely to have a material adverse effect on our business, financial condition or operations, nor have we experienced
any incident of non-compliance which, in the opinion of our directors, is likely to materially and adversely affect our business, financial
condition or operations.
Litigation
or any other legal or administrative proceeding, regardless of the outcome, is likely to result in substantial costs and diversion of
our resources, including our management's time and attention. For potential impact of legal or administrative proceedings on us,
see "
Item 3. Key
Information — 3.D. Risk Factors—Risks Relating to Our
Business and Industry—
We may be from time to time be subject to legal and regulatory proceedings and administrative investigations
".
Dividend
Policy
We
have never declared or paid any cash dividends on our Ordinary Shares. We anticipate that we will retain any earnings to support operations
and to finance the growth and development of our business. Therefore, we do not expect to pay cash dividends in the foreseeable future.
8.B.
Significant Changes
Except
as otherwise disclosed in this report, we have not experienced any significant changes since the date of our audited consolidated financial
statements included herein
.
93
Item
9. The Offer and Listing
9.A.
Offer and listing details
Not
applicable for annual reports on Form 20-F.
9.B.
Plan of distribution
Not
applicable for annual reports on Form 20-F.
9.C.
Markets
Our
Ordinary Shares are listed on the Nasdaq Capital Market under the symbol "OMH."
9.D.
Selling shareholders
Not
applicable for annual reports on Form 20-F.
9.E.
Dilution
Not
applicable for annual reports on Form 20-F.
9.F.
Expenses of the issue
Not
applicable for annual reports on Form 20-F.
Item
10. Additional Information
10.A.
Share capital
Not
applicable for annual reports on Form 20-F.
10.B.
Memorandum and articles of association
The
following are summaries of the material provisions of our amended and restated memorandum and articles of association and the Companies
Act, insofar as they relate to the material terms of our Ordinary Shares. They do not purport to be complete. Reference is made to our
amended and restated memorandum and articles of association, a copy of which is filed as an exhibit to the annual report.
Objects
of Our Company
. Under the Amended and Restated Articles of Association, the objects of our Company are unrestricted, and we are capable
of exercising all the functions of a natural person of full capacity irrespective of any question of corporate benefit, as provided by
section 27(2) of the Companies Act.
Ordinary
Shares
. Our Ordinary Shares are issued in registered form and are issued when registered in our register of members. We may not issue
shares to bearer. Our Shareholders who are non-residents of the Cayman Islands may freely hold and vote their Ordinary Shares.
Dividends
.
The holders of our Ordinary Shares are entitled to such dividends as may be declared by our board of directors. The Amended and Restated
Articles of Association provides that dividends may be declared and paid out of the funds of our Company lawfully available therefor.
Under the laws of the Cayman Islands, our Company may pay a dividend out of either profit or share premium account; provided that in
no circumstances may a dividend be paid out of our share premium if this would result in our Company being unable to pay its debts as
they fall due in the ordinary course of business.
94
Voting
Rights
. Each ordinary share of the Company shall entitle its holder to one (1) vote. Voting at any meeting of Shareholders is by
way of a poll save that in the case of a physical meeting, the chairman of the meeting may decide that a vote be on a show of hands unless
a poll is demanded by:
●
at
    least three Shareholders present in person or by proxy or (in the case of a Shareholder being a corporation) by its duly authorized
    representative for the time being entitled to vote at the meeting;
●
Shareholder(s)
    present in person or by proxy or (in the case of a Shareholder being a corporation) by its duly authorized representative representing
    not less than one-tenth of the total voting rights of all shareholders having the right to vote at the meeting; and
●
Shareholder(s)
    present in person or by proxy or (in the case of a Shareholder being a corporation) by its duly authorized representative and holding
    Ordinary Shares in us conferring a right to vote at the meeting being Ordinary Shares on which an aggregate sum has been paid up
    equal to not less than one-tenth of the total sum paid up on all Ordinary Shares conferring that right.
An
ordinary resolution to be passed at a meeting by the Shareholders requires the affirmative vote of a simple majority of the votes attaching
to the Ordinary Shares cast at a meeting, while a special resolution requires the affirmative vote of no less than two-thirds of the
votes cast attaching to the issued and outstanding Ordinary Shares at a meeting. A special resolution will be required for important
matters such as a change of name, making changes to Ordinary Shares, a reduction of our share capital and the winding up of our Company.
Our Shareholders may, among other things, divide or combine their Ordinary Shares by ordinary resolution.
General
Meetings of Shareholders
. As a Cayman Islands exempted company, we are not obliged by the Companies Act to call Shareholders'
annual general meetings. The Amended and Restated Articles of Association provides that we shall, if required by the Companies Act, in
each year hold a general meeting as its annual general meeting, and shall specify the meeting as such in the notices calling it, and
the annual general meeting shall be held at such time and place as may be determined by our Directors. All general meetings (including
an annual general meeting, any adjourned general meeting or postponed meeting) may be held as a physical meeting at such times and in
any part of the world and at one or more locations, as a hybrid meeting or as an electronic meeting, as may be determined by our board
of Directors in its absolute discretion.
Shareholders'
general meetings may be convened by the chairperson of our board of Directors or by a majority of our board of Directors. Advance notice
of not less than ten clear days is required for the convening of our Shareholders' annual general meeting (if any) and any other
general meeting of our Shareholders. A quorum required for any general meeting of Shareholders consists of, at the time when the meeting
proceeds to business, two Shareholders holding Ordinary Shares which carry in aggregate (or representing by proxy) not less than one-third
of all votes attaching to issued and outstanding Ordinary Shares in our Company entitled to vote at such general meeting.
The
Companies Act does not provide Shareholders with any right to requisition a general meeting or to put any proposal before a general meeting.
However, these rights may be provided in a company's articles of association. The Amended and Restated Articles of Association
provide that upon the requisition of any one or more of our Shareholders holding Ordinary Shares which carry in aggregate not less than
one-third of all votes attaching to the issued and outstanding Ordinary Shares of our Company entitled to vote at general meetings, our
board of Directors will convene an extraordinary general meeting and put the resolutions so requisitioned to a vote at such meeting.
However, the Amended and Restated Articles of Association does not provide our Shareholders with any right to put any proposals before
annual general meetings or extraordinary general meetings not called by such Shareholders.
Transfer
of Ordinary Shares
. Subject to the restrictions set out below, any of our Shareholders may transfer all or any of his or her Ordinary
Shares by an instrument of transfer in the usual or common form or in a form designated by the relevant stock exchange or any other form
approved by our board of Directors. Notwithstanding the foregoing, Ordinary Shares may also be transferred in accordance with the applicable
rules and regulations of the relevant stock exchange.
95
Our
board of Directors may, in its absolute discretion, decline to register any transfer of any Ordinary Share which is not fully paid up
or on which we have a lien. Our board of Directors may also decline to register any transfer of any Ordinary Share unless:
●
the
    instrument of transfer is lodged with us, accompanied by the certificate for the Ordinary Shares to which it relates and such other
    evidence as our board of Directors may reasonably require to show the right of the transferor to make the transfer;
●
the
    instrument of transfer is in respect of only one class of Ordinary Shares;
●
the
    instrument of transfer is properly stamped, if required;
●
in
    the case of a transfer to joint holders, the number of joint holders to whom the Ordinary Share is to be transferred does not exceed
    four; and
●
a
    fee of such maximum sum as the relevant stock exchange may determine to be payable or such lesser sum as our directors may from time
    to time require is paid to us in respect thereof.
If
our Directors refuse to register a transfer they shall, within two (2) months after the date on which the instrument of transfer was
lodged, send to each of the transferor and the transferee notice of such refusal.
The
registration of transfers may, after compliance with any notice required in accordance with the rules of the relevant stock exchange,
be suspended and the register closed at such times and for such periods as our board of Directors may from time to time determine; provided,
however, that the registration of transfers shall not be suspended nor the register closed for more than 30 days in any year as our board
of Directors may determine.
Liquidation
.
On the winding up of our Company, if the assets available for distribution amongst our Shareholders shall be more than sufficient to
repay the whole of the share capital at the commencement of the winding up, the surplus shall be distributed amongst our Shareholders
in proportion to the par value of the Ordinary Shares held by them at the commencement of the winding up, subject to a deduction from
those Ordinary Shares in respect of which there are monies due, of all monies payable to our Company for unpaid calls or otherwise. If
our assets available for distribution are insufficient to repay all of the paid-up capital, such the assets will be distributed so that,
as nearly as may be, the losses are borne by our Shareholders in proportion to the par value of the Ordinary Shares held by them.
Calls
on Shares and Forfeiture of Ordinary Shares
. Our board of Directors may from time to time make calls upon Shareholders for any amounts
unpaid on their shares in a notice served to such Shareholders at least 14 days prior to the specified time and place of payment. The
Ordinary Shares that have been called upon and remain unpaid are subject to forfeiture.
Redemption,
Repurchase and Surrender of Shares
. We may issue shares on terms that such shares are subject to redemption, at our option or at
the option of the holders of these shares, on such terms and in such manner as may be determined by our board of Directors. Our Company
may also repurchase any of our shares on such terms and in such manner as have been approved by our board of Directors. Under the Companies
Act, the redemption or repurchase of any share may be paid out of our Company's profits, share premium account or out of the proceeds
of a new issue of shares made for the purpose of such redemption or repurchase, or out of capital if our Company can, immediately following
such payment, pay its debts as they fall due in the ordinary course of business. In addition, under the Companies Act no such share may
be redeemed or repurchased (a) unless it is fully paid up, (b) if such redemption or repurchase would result in there being no shares
outstanding or (c) if the company has commenced liquidation. In addition, our Company may accept the surrender of any fully paid share
for no consideration.
Variations
of Rights of Shares.
Whenever the capital of our Company is divided into different classes the rights attached to any such class
may, subject to any rights or restrictions for the time being attached to any class, only be varied with the sanction of a resolution
passed by a majority of two-thirds of the votes cast at a separate meeting of the holders of the shares of that class. The rights conferred
upon the holders of the shares of any class issued with preferred or other rights shall not, unless otherwise expressly provided by the
terms of issue of the shares of that class, be deemed to be varied by the creation, allotment or issue of further shares ranking
pari
passu
with such existing class of shares.
96
Issuance
of Additional Shares.
The Amended and Restated Articles of Association authorizes our board of Directors to issue additional Ordinary
Shares from time to time as our board of directors shall determine, to the extent of available authorized but unissued shares.
The
Amended and Restated Articles of Association also authorizes our board of Directors to establish from time to time one or more series
of preference shares and to determine, with respect to any series of preference shares, the terms and rights of that series, including,
among other things:
●
the
    designation of the series;
●
the
    number of shares of the series;
●
the
    dividend rights, dividend rates, conversion rights and voting rights; and
●
the
    rights and terms of redemption and liquidation preferences.
Our
board of directors may issue preference shares without action by our Shareholders to the extent of available authorized but unissued
shares. Issuance of these shares may dilute the voting power of holders of Ordinary Shares.
Inspection
of Books and Records
. Holders of our Ordinary Shares will have no general right under Cayman Islands law to inspect or obtain copies
of our list of Shareholders or our corporate records. However, the Amended and Restated Articles of Association have provisions that
provide our Shareholders the right to inspect our register of shareholders without charge, and to receive our annual audited financial
statements. See "
Where You Can Find Additional Information
".
Anti-Takeover
Provisions.
Some provisions of the Amended and Restated Articles of Association may discourage, delay or prevent a change of control
of our company or management that Shareholders may consider favorable, including provisions that:
●
authorizing
    our board of Directors to issue preference shares in one or more series and to designate the price, rights, preferences, privileges
    and restrictions of such preference shares without any further vote or action by our Shareholders; and
●
limiting
    the ability of Shareholders to requisition and convene general meetings of Shareholders.
However,
under Cayman Islands law, our Directors may only exercise the rights and powers granted to them under the Amended and Restated Articles
of Association for a proper purpose and for what they believe in good faith to be in the best interests of our Company.
Exempted
Company
. We are an exempted company with limited liability under the Companies Act. The Companies Act distinguishes between ordinary
resident companies and exempted companies. Any company that is registered in the Cayman Islands but conducts business mainly outside
of the Cayman Islands may apply to be registered as an exempted company. The requirements for an exempted company are essentially the
same as for an ordinary company except that an exempted company:
●
does
    not have to file an annual return of its shareholders with the Registrar of Companies;
97
●
is
    not required to open its register of members for inspection;
●
does
    not have to hold an annual general meeting;
●
may
    issue negotiable or bearer shares or shares with no par value;
●
may
    obtain an undertaking against the imposition of any future taxation (such undertakings are usually given for 20 years in the first
    instance);
●
may
    register by way of continuation in another jurisdiction and be deregistered in the Cayman Islands;
●
may
    register as an exempted limited duration company; and
●
may
    register as a segregated portfolio company.
"Limited
liability" means that the liability of each shareholder is limited to the amount unpaid by the shareholder on that shareholder's
shares of the company (except in exceptional circumstances, such as involving fraud, the establishment of an agency relationship or an
illegal or improper purpose or other circumstances in which a court may be prepared to pierce or lift the corporate veil).
Differences
in Corporate Law
The
Companies Act is derived, to a large extent, from the older Companies Acts of England but does not follow recent English statutory enactments
and accordingly there are significant differences between the Companies Act and the current Companies Act of England. In addition, the
Companies Act differs from laws applicable to U.S. corporations and their shareholders. Set forth below is a summary of the significant
differences between the provisions of the Companies Act applicable to us and the laws applicable to companies incorporated in the United
States and their shareholders.
Mergers
and Similar Arrangements.
The Companies Act permits mergers and consolidations between Cayman Islands companies and between Cayman
Islands companies and non-Cayman Islands companies. For these purposes, (a) "merger" means the merging of two or more constituent
companies and the vesting of their undertaking, property and liabilities in one of such companies as the surviving company, and (b) a
"consolidation" means the combination of two or more constituent companies into a consolidated company and the vesting of
the undertaking, property and liabilities of such companies to the consolidated company. In order to effect such a merger or consolidation,
the directors of each constituent company must approve a written plan of merger or consolidation, which must then be authorized by (a)
a special resolution of the shareholders of each constituent company, and (b) such other authorization, if any, as may be specified in
such constituent company's articles of association. The plan must be filed with the Registrar of Companies of the Cayman Islands
together with a declaration as to the solvency of the consolidated or surviving company, a list of the assets and liabilities of each
constituent company and an undertaking that a copy of the certificate of merger or consolidation will be given to the members and creditors
of each constituent company and that notification of the merger or consolidation will be published in the Cayman Islands Gazette. Court
approval is not required for a merger or consolidation which is effected in compliance with these statutory procedures.
98
A
merger between a Cayman parent company and its Cayman subsidiary or subsidiaries does not require authorization by a resolution of shareholders
of that Cayman subsidiary if a copy of the plan of merger is given to every member of that Cayman subsidiary to be merged unless that
member agrees otherwise. For this purpose, a company is a "parent" of a subsidiary if it holds issued shares that together
represent at least ninety percent (90%) of the votes at a general meeting of the subsidiary.
The
consent of each holder of a fixed or floating security interest over a constituent company is required unless this requirement is waived
by a court in the Cayman Islands.
Save
in certain limited circumstances, a shareholder of a Cayman constituent company who dissents from the merger or consolidation is entitled
to payment of the fair value of his shares (which, if not agreed between the parties, will be determined by the Cayman Islands court)
upon dissenting to the merger or consolidation, provided the dissenting shareholder complies strictly with the procedures set out in
the Companies Act. The exercise of dissenter rights will preclude the exercise by the dissenting shareholder of any other rights to which
he or she might otherwise be entitled by virtue of holding shares, save for the right to seek relief on the grounds that the merger or
consolidation is void or unlawful.
Separate
from the statutory provisions relating to mergers and consolidations, the Companies Act also contains statutory provisions that facilitate
the reconstruction and amalgamation of companies by way of schemes of arrangement, provided that the arrangement is approved by a majority
in number of each class of shareholders and creditors with whom the arrangement is to be made, and who must in addition represent three-fourths
in value of each such class of shareholders or creditors, as the case may be, that are present and voting either in person or by proxy
at a meeting, or meetings, convened for that purpose. The convening of the meetings and subsequently the arrangement must be sanctioned
by the Grand Court of the Cayman Islands. While a dissenting shareholder has the right to express to the court the view that the transaction
ought not to be approved, the court can be expected to approve the arrangement if it determines that:
●
the
    statutory provisions as to the required majority vote have been met;
●
the
    shareholders have been fairly represented at the meeting in question and the statutory majority are acting bona fide without coercion
    of the minority to promote interests adverse to those of the class;
●
the
    arrangement is such that may be reasonably approved by an intelligent and honest man of that class acting in respect of his interest;
    and
●
the
    arrangement is not one that would more properly be sanctioned under some other provision of the Companies Act.
99
The
Companies Act also contains a statutory power of compulsory acquisition which may facilitate the "squeeze out" of a dissentient
minority shareholder upon a tender offer. When a tender offer is made and accepted by holders of 90% of the shares affected within four
(4) months, the offeror may, within a two (2)-month period commencing on the expiration of such four (4)-month period, require the holders
of the remaining shares to transfer such shares to the offeror on the terms of the offer. An objection can be made to the Grand Court
of the Cayman Islands but this is unlikely to succeed in the case of an offer which has been so approved unless there is evidence of
fraud, bad faith or collusion.
If
an arrangement and reconstruction by way of scheme of arrangement is thus approved and sanctioned, or if a tender offer is made and accepted,
in accordance with the foregoing statutory procedures, a dissenting shareholder would have no rights comparable to appraisal rights,
save that objectors to a takeover offer may apply to the Grand Court of the Cayman Islands for various orders that the Grand Court of
the Cayman Islands has a broad discretion to make, which would otherwise ordinarily be available to dissenting shareholders of Delaware
corporations, providing rights to receive payment in cash for the judicially determined value of the shares.
Shareholders'
Suits.
In principle, we will normally be the proper plaintiff and as a general rule a derivative action may not be brought by a minority
shareholder. However, based on English authorities, which would in all likelihood be of persuasive authority in the Cayman Islands, the
Cayman Islands courts can be expected to follow and apply the common law principles (namely the rule in
Foss v. Harbottle
and
the exceptions thereto) so that a non-controlling shareholder may be permitted to commence a class action against or derivative actions
in the name of the company to challenge actions where:
●
a
    company acts or proposes to act illegally or ultra vires;
●
the
    act complained of, although not ultra vires, could only be effected duly if authorized by more than the number of votes which have
    actually been obtained; and
●
those
    who control the company are perpetrating a "fraud on the minority."
A
shareholder may have a direct right of action against us where the individual rights of that shareholder have been infringed or are about
to be infringed.
Indemnification
of Directors and Executive Officers and Limitation of Liability
. Cayman Islands law does not limit the extent to which a company's
memorandum and articles of association may provide for indemnification of officers and directors, except to the extent any such provision
may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against civil fraud or the
consequences of committing a crime. Our post-offering memorandum and articles of association provide that that we shall indemnify our
directors and officers, and their personal representatives, against all actions, proceedings, costs, charges, expenses, losses, damages
or liabilities incurred or sustained by such persons, other than by reason of such person's dishonesty, wilful default or fraud,
in or about the conduct of our company's business or affairs (including as a result of any mistake of judgment) or in the execution
or discharge of his duties, powers, authorities or discretions, including without prejudice to the generality of the foregoing, any costs,
expenses, losses or liabilities incurred by such director or officer in defending (whether successfully or otherwise) any civil proceedings
concerning our company or its affairs in any court whether in the Cayman Islands or elsewhere. This standard of conduct is generally
the same as permitted under the Delaware General Corporation Law for a Delaware corporation.
In
addition, we have entered into indemnification agreements with our directors and executive officers that provide such persons with additional
indemnification beyond that provided in our post-offering memorandum and articles of association.
100
Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to our directors, officers or persons controlling
us under the foregoing provisions, we have been informed that in the opinion of the SEC, such indemnification is against public policy
as expressed in the Securities Act and is therefore unenforceable.
Directors'
Fiduciary Duties
. Under Delaware corporate law, a director of a Delaware corporation has a fiduciary duty to the corporation and
its shareholders. This duty has two components: the duty of care and the duty of loyalty. The duty of care requires that a director act
in good faith, with the care that an ordinarily prudent person would exercise under similar circumstances. Under this duty, a director
must inform himself of, and disclose to shareholders, all material information reasonably available regarding a significant transaction.
The duty of loyalty requires that a director acts in a manner he reasonably believes to be in the best interests of the corporation.
He must not use his corporate position for personal gain or advantage. This duty prohibits self-dealing by a director and mandates that
the best interest of the corporation and its shareholders take precedence over any interest possessed by a director, officer or controlling
shareholder and not shared by the shareholders generally. In general, actions of a director are presumed to have been made on an informed
basis, in good faith and in the honest belief that the action taken was in the best interests of the corporation. However, this presumption
may be rebutted by evidence of a breach of one of the fiduciary duties. Should such evidence be presented concerning a transaction by
a director, the director must prove the procedural fairness of the transaction, and that the transaction was of fair value to the corporation.
As
a matter of Cayman Islands law, a director of a Cayman Islands company is in the position of a fiduciary with respect to the company
and therefore it is considered that he owes the following duties to the company — a duty to act in good faith in the best interests
of the company, a duty not to make a personal profit based on his position as director (unless the company permits him to do so), a duty
not to put himself in a position where the interests of the company conflict with his personal interest or his duty to a third party
and a duty to exercise powers for the purpose for which such powers were intended. A director of a Cayman Islands company owes to the
company a duty to act with skill and care. It was previously considered that a director need not exhibit in the performance of his duties
a greater degree of skill than may reasonably be expected from a person of his knowledge and experience. However, English and Commonwealth
courts have moved towards an objective standard with regard to the required skill and care and these authorities are likely to be followed
in the Cayman Islands.
Shareholder
Action by Written Consent
. Under the Delaware General Corporation Law, a corporation may eliminate the right of shareholders to act
by written consent by amendment to its certificate of incorporation. Cayman Islands law permits us to eliminate the right of shareholders
to act by written consent and our post-offering amended and restated articles of association provide that any action required or permitted
to be taken at any general meetings may be taken upon the vote of shareholders at a general meeting duly noticed and convened in accordance
with our post-offering amended and restated articles of association and may not be taken by written consent of the shareholders without
a meeting.
Shareholder
Proposals
. Under the Delaware General Corporation Law, a shareholder has the right to put any proposal before the annual meeting
of shareholders, provided it complies with the notice provisions in the governing documents. A special meeting may be called by the board
of directors or any other person authorized to do so in the governing documents, but shareholders may be precluded from calling special
meetings.
The
Companies Act does not provide shareholders with any right to requisition a general meeting or to put any proposal before a general meeting.
However, these rights may be provided in a company's articles of association. The Amended and Restated Articles of Association
allows our Shareholders holding Ordinary Shares which carry in aggregate not less than one-third of all votes attaching to the issued
and outstanding Ordinary Shares of our Company entitled to vote at general meetings to requisition an extraordinary general meeting of
our Shareholders, in which case our board of Directors is obliged to convene an extraordinary general meeting and to put the resolutions
so requisitioned to a vote at such meeting. Other than this right to requisition a Shareholders' meeting, the Amended and Restated
Articles of Association does not provide our Shareholders with any other right to put proposals before annual general meetings or extraordinary
general meetings. As an exempted Cayman Islands company, we are not obliged by law to call Shareholders' annual general meetings.
101
Cumulative
Voting
. Under the Delaware General Corporation Law, cumulative voting for elections of directors is not permitted unless the corporation's
certificate of incorporation specifically provides for it. Cumulative voting potentially facilitates the representation of minority shareholders
on a board of directors since it permits the minority shareholder to cast all the votes to which the shareholder is entitled on a single
director, which increases the shareholder's voting power with respect to electing such director. There are no prohibitions in relation
to cumulative voting under the laws of the Cayman Islands but our post-offering amended and restated articles of association do not provide
for cumulative voting. As a result, our shareholders are not afforded any less protections or rights on this issue than shareholders
of a Delaware corporation.
Removal
of Directors
. Under the Delaware General Corporation Law, a director of a corporation with a classified board may be removed only
for cause with the approval of a majority of the outstanding shares entitled to vote, unless the certificate of incorporation provides
otherwise. Under our post-offering amended and restated articles of association, subject to certain restrictions as contained therein,
directors may be removed with or without cause, by an ordinary resolution of our shareholders. An appointment of a director may be on
terms that the director shall automatically retire from office (unless he has sooner vacated office) at the next or a subsequent annual
general meeting or upon any specified event or after any specified period in a written agreement between the company and the director,
if any; but no such term shall be implied in the absence of express provision. Under our post-offering amended and restated articles
of association, a director's office shall be vacated if the director (i) becomes bankrupt or has a receiving order made against
him or suspends payment or compounds with his creditors; (ii) is found to be or becomes of unsound mind or dies; (iii) resigns his office
by notice in writing to the company; (iv) without special leave of absence from our board of directors, is absent from three consecutive
meetings of the board and the board resolves that his office be vacated; (v) is prohibited by law from being a director or; (vi) is removed
from office pursuant to the laws of the Cayman Islands or any other provisions of our post-offering memorandum and articles of association.
Transactions
with Interested Shareholders
. The Delaware General Corporation Law contains a business combination statute applicable to Delaware
corporations whereby, unless the corporation has specifically elected not to be governed by such statute by amendment to its certificate
of incorporation, it is prohibited from engaging in certain business combinations with an "interested shareholder" for three
years following the date that such person becomes an interested shareholder. An interested shareholder generally is a person or a group
who or which owns or owned 15% or more of the target's outstanding voting share within the past three years. This has the effect
of limiting the ability of a potential acquirer to make a two-tiered bid for the target in which all shareholders would not be treated
equally. The statute does not apply if, among other things, prior to the date on which such shareholder becomes an interested shareholder,
the board of directors approves either the business combination or the transaction which resulted in the person becoming an interested
shareholder. This encourages any potential acquirer of a Delaware corporation to negotiate the terms of any acquisition transaction with
the target's board of directors.
Cayman
Islands law has no comparable statute. As a result, we cannot avail ourselves of the types of protections afforded by the Delaware business
combination statute. However, although Cayman Islands law does not regulate transactions between a company and its significant shareholders,
it does provide that such transactions must be entered into bona fide in the best interests of the company and not with the effect of
constituting a fraud on the minority shareholders.
Dissolution;
Winding up
. Under the Delaware General Corporation Law, unless the board of directors approves the proposal to dissolve, dissolution
must be approved by shareholders holding 100% of the total voting power of the corporation. Only if the dissolution is initiated by the
board of directors may it be approved by a simple majority of the corporation's outstanding shares. Delaware law allows a Delaware
corporation to include in its certificate of incorporation a supermajority voting requirement in connection with dissolutions initiated
by the board.
Under
Cayman Islands law, a company may be wound up by either an order of the courts of the Cayman Islands or by a special resolution of its
members or, if the company is unable to pay its debts as they fall due, by an ordinary resolution of its members. The court has authority
to order winding up in a number of specified circumstances including where it is, in the opinion of the court, just and equitable to
do so.
102
Variation
of Rights of Shares
. Under the Delaware General Corporation Law, a corporation may vary the rights of a class of shares with the
approval of a majority of the outstanding shares of such class, unless the certificate of incorporation provides otherwise. Under our
post-offering amended and restated articles of association, if our share capital is divided into more than one class of shares, the rights
attached to any such class may only be varied with the sanction of a resolution passed by a majority of two-thirds of the votes cast
at a separate meeting of the holders of the shares of that class.
Amendment
of Governing Documents
. Under the Delaware General Corporation Law, a corporation's governing documents may be amended with
the approval of a majority of the outstanding shares entitled to vote, unless the certificate of incorporation provides otherwise. Under
Cayman Islands law, our post-offering memorandum and articles of association may only be amended with a special resolution of our shareholders.
Rights
of Non-resident or Foreign Shareholders
. There are no limitations imposed by our post-offering memorandum and articles of association
on the rights of non-resident or foreign shareholders to hold or exercise voting rights on our shares. In addition, there are no provisions
in our post-offering memorandum and articles of association governing the ownership threshold above which shareholder ownership must
be disclosed.
10.C.
Material contracts
Other
than those described in this annual report, we have not entered into any material agreements other than in the ordinary course of business.
10.D.
Exchange controls
The
Cayman Islands, British Virgin Islands and Singapore currently have no exchange control regulations or currency restrictions.
10.E
.
Taxation
Cayman
Islands Taxation
The
Cayman Islands currently levies no taxes on individuals or corporations based upon profits, income, gains or appreciation and there is
no taxation in the nature of inheritance tax or estate duty. There are no other taxes likely to be material to us levied by the government
of the Cayman Islands except for stamp duties which may be applicable on instruments executed in, or, after execution, brought within
the jurisdiction of the Cayman Islands. The Cayman Islands is not party to any double tax treaties that are applicable to any payments
made to or by our Company. There are no exchange control regulations or currency restrictions in the Cayman Islands.
We
have received an undertaking from the Governor in Cabinet of the Cayman Islands to the effect that, for a period of 20 years from the
date of the undertaking, no law that thereafter is enacted in the Cayman Islands imposing any tax or duty to be levied on profits, income
or on gains or appreciation shall apply to our Company or its operations; and that no tax to be levied on profits, income, gains or appreciations
or which is in the nature of estate duty or inheritance tax shall be payable (a) on or in respect of the shares, debentures or other
obligations of our Company; or (b) by way of the withholding in whole or in part of any relevant payment as defined in the Tax Concessions
Act of the Cayman Islands.
Payments
of dividends and capital in respect of our Ordinary Shares will not be subject to taxation in the Cayman Islands and no withholding will
be required on the payment of a dividend or capital to any holder of our Ordinary Shares, nor will gains derived from the disposal of
our Ordinary Shares be subject to Cayman Islands income or corporation tax.
No
stamp duty is payable in respect of the issue of our Ordinary Shares or on an instrument of transfer in respect of our Ordinary Shares.
103
Singapore
Taxation
Dividend
Distributions
All
Singapore-tax resident companies are currently under the one-tier corporate tax system, or one-tier system.
Under
the one-tier system, the income tax paid by a tax resident company is a final tax and its distributable profits can be distributed to
shareholders as tax exempt (one-tier) dividends. Such dividends are tax exempt in the hands of a shareholder, regardless of the tax residence
status, shareholding level or legal form of the shareholder.
Accordingly,
dividends received in respect of the ordinary shares by either a resident or non-resident of Singapore are not subject to Singapore income
tax (whether by withholding or otherwise), on the basis that we are a tax resident of Singapore and under the one-tier system.
Foreign
shareholders are advised to consult their own tax advisers to take into account the tax laws of their respective countries of residence
and the existence of any agreement for the avoidance of double taxation which their country of residence may have with Singapore.
Gains
on Disposal of Shares
Singapore
does not currently impose tax on capital gains. Gains arising from the disposal of the shares may be construed to be of an income nature
and subject to Singapore income tax, especially if they arise from activities which may be regarded as the carrying on of a trade or
business  in Singapore. Such gains may also be considered income in nature, even if they do not arise from an activity in the ordinary
course of trade or business or an ordinary incident of some other business activity, if the shares were purchased with the intention
or purpose of making a profit by sale rather than holding for long-term investment purposes in Singapore. Conversely, gains from disposition
of the shares in Singapore, if considered as capital gains rather than income by the Inland Revenue Authority of Singapore ("IRAS"),
are not taxable in Singapore.
There
are no specific laws or regulations which deal with the characterization of whether a gain is income or capital in nature. The characterization
of gains arising from the sale of our shares will depend primarily on the facts and circumstances (commonly referred to as the "badges
of trade") of each shareholder.
Subject
to specified exceptions, Section 13W of the Singapore Income Tax Act 1947, or "SITA," provides for certainty on the non-taxability
of gains derived by a corporate taxpayer from the disposal of ordinary shares during the period from June 1, 2012 to December 31, 2027
(both dates inclusive) where:
●
the
    divesting company had legally and beneficially held a minimum shareholding of 20% of the ordinary shares of the company whose shares
    are being disposed; and
●
the
    divesting company had maintained the minimum 20% shareholding for a continuous period of at least 24 months immediately prior to
    the disposal.
The
above-mentioned "safe harbor rules" prescribed under Section 13W of SITA will not apply to a divesting company under certain
scenarios. These include, but are not limited to, the divesting company that is in the business of trading or holding Singapore immovable
properties (excluding property development), where the shares are not listed on a stock exchange in Singapore or elsewhere, the divesting
company whose gains or profits from the disposal of ordinary shares are included as part of its income based on the provisions of section
26 of the SITA, disposal of shares by a partnership, limited partnership or limited liability partnership where one or more of the partners
is a company or are companies, etc.
Shareholders
who apply, or who are required to apply, the Singapore Financial Reporting Standard 39 –Financial Instruments: Recognition and
Measurement, or FRS 39; the Singapore Financial Reporting Standard 109 – Financial Instruments, or FRS 109; or the Singapore Financial
Reporting Standard (International) 9 – Financial Instruments, or SFRS(I) 9, may for the purposes of Singapore income tax be required
to recognize gains or losses in respect of financial instruments (not being gains or losses in the nature of capital) in accordance with
FRS 39, FRS 109 or SFRS(I) 9 (as the case may be) (as modified by the applicable provisions of Singapore income tax law) even where no
sale or disposal of the shares is made.
104
Section
34A of the SITA provides of the tax treatment for financial instruments in accordance with FRS 39 (subject to certain exceptions and
"opt-out" provisions) for taxpayers who are required to comply with FRS 39 for financial reporting purposes. The IRAS has
also issued a circular entitled "Income Tax Implications Arising from the Adoption of FRS 39 — Financial Instruments: Recognition
and Measurement." FRS 109 or SFRS(I) 9 (as the case may be) is mandatorily effective for annual periods beginning on or after January
1, 2018, replacing FRS 39. Section 34AA of the SITA requires taxpayers who comply or who are required to comply with FRS 109 or SFRS(I)
9 (as the case may be) for financial reporting purposes to calculate their profit, loss or expense for Singapore income tax purposes
in respect of financial instruments in accordance with FRS 109 or SFRS(I) 9 (as the case may be), subject to certain exceptions. The
IRAS has also issued a circular entitled "Income Tax: Income Tax Treatment Arising from Adoption of FRS 109 — Financial Instruments."
Shareholders
who may be subject to the above-mentioned tax treatments, including under Sections 34A or 34AA of the SITA, should consult their accounting
and tax advisers regarding the Singapore income tax consequences of their acquisition, holding and disposal of the shares.
Stamp
Duty
There
is no stamp duty payable on the subscription and issuance of the shares.
In
relation to a transfer of the ordinary shares, no stamp duty is payable if no instrument of transfer is executed or if the instrument
of transfer is executed outside Singapore and not received in Singapore. Accordingly, stamp duty is not applicable to electronic transfers
of our shares effected solely on a book entry basis outside Singapore. We therefore expect that no Singapore stamp duty will be payable
where shares are acquired by U.S. holders solely in book entry form through the facility outside Singapore established by our transfer
agent and registrar outside Singapore to the extent that the instruments of transfer (including electronic instruments) are not received
in Singapore and all electronic records and any information relating to such transfers are not electronically received by persons in
Singapore, stored on any server or device in Singapore or made accessible to any person in Singapore.
Stamp
duty will be payable if there is an instrument (including an electronic instrument) for the transfer of our shares which is either executed
in Singapore or executed outside Singapore and received in Singapore.
Where
the instrument of transfer is executed in Singapore, stamp duty must be paid within 14 days of the execution of the instrument of transfer.
Where the instrument of transfer is executed outside Singapore and received in Singapore, stamp duty must be paid within 30 days of receipt
of the instrument of transfer in Singapore. An electronic instrument that is executed outside Singapore is treated as received in Singapore
in any of the following scenarios: (a) it is retrieved or accessed by a person in Singapore; (b) an electronic copy of it is stored on
a device (including a computer) and brought into Singapore; or (c) an electronic copy of it is stored on a computer in Singapore.
Stamp
duty on an instrument of transfer of shares is payable at the rate of 0.2% of the consideration for, or market value of, the shares,
whichever is higher.
Stamp
duty is borne by the purchaser unless there is an agreement to the contrary.
Estate
Duty
Singapore
estate duty was abolished with respect to all deaths occurring on or after February 15, 2008.
Tax
Treaties Regarding Withholding Taxes
There
is no comprehensive agreement for the avoidance of double taxation between the U.S. and Singapore which applies to withholding taxes
(if any) on dividends or capital gains.
105
Goods
and Services Tax ("GST")
The
sale of the shares by a GST-registered investor belonging in Singapore for GST purposes to another person belonging in Singapore is an
exempt supply not subject to GST. Any input GST (for example, GST on brokerage) incurred by the GST-registered investor in connection
with the making of an exempt supply is generally not recoverable from the Singapore Comptroller of GST and will become an additional
cost to the investor unless the investor satisfies certain conditions prescribed under the GST legislation or satisfies certain GST concessions.
Where
the shares are sold by a GST-registered investor in the course of or furtherance of a business carried on by such investor contractually
to and for the direct benefit of a person belonging outside Singapore, the sale should generally, subject to satisfaction of certain
conditions, be considered a taxable supply subject to GST at 0%. Any input GST (for example, GST on brokerage) incurred by the GST-registered
investor in making such a supply in the course of or furtherance of a business may be fully recoverable from the Singapore Comptroller
of GST. Investors should seek their own tax advice on the recoverability of GST incurred on expenses in connection with the purchase
and sale of the shares.
Services
consisting of arranging, brokering, underwriting or advising on the issue, allotment or transfer of ownership of the shares rendered
by a GST-registered person to an investor belonging in Singapore for GST purposes in connection with the investor's purchase, sale
or holding of the shares will be subject to GST at the standard rate of 7%. This rate will be raised from 7% to 8% with effect from January
1, 2023, and from 8% to 9% with effect from January 1, 2024. Similar services rendered by a GST registered person contractually to an
investor belonging outside Singapore and for the direct benefit of such an investor or a GST registered person belonging in Singapore
should generally, subject to the satisfaction of certain conditions, be subject to GST at 0%.
United
States Federal Income Tax Considerations
The
following discussion is a summary of U.S. federal income tax considerations generally applicable to the ownership and disposition of
our Ordinary Shares by U.S. Holders (as defined below) that acquire our Ordinary Shares hold our Ordinary Shares as "capital assets"
(generally, property held for investment) under the United States Internal Revenue Code of 1986, as amended (the "Code").
This discussion is based upon existing United States federal income tax law which is subject to differing interpretations or change,
possibly with retroactive effect. There can be no assurance that the Internal Revenue Service, or the IRS, or a court will not take a
contrary position. This discussion does not address all aspects of United States federal income taxation that may be relevant to particular
investors in light of their specific circumstances, including investors subject to special tax rules (for example, certain financial
institutions (including banks), cooperatives, pension plans, insurance companies, broker-dealers, traders in securities that have elected
the mark-to-market method of accounting for their securities, partnerships and their partners, regulated investment companies, real estate
investment trusts, and tax-exempt organizations (including private foundations)), investors who are not U.S. Holders, investors who own
(directly, indirectly, or constructively) 10% or more of our stock (by vote or value), investors that will hold their Ordinary Shares
as part of a straddle, hedge, conversion, constructive sale, or other integrated transaction for United States federal income tax purposes,
or U.S. Holders that have a functional currency other than the U.S. dollar, all of whom may be subject to tax rules that differ significantly
from those summarized below. In addition, this discussion does not discuss any non-United States tax, state or local tax, or non-income
tax (such as the U.S. federal gift or estate tax) considerations, or any consequences under the alternative minimum tax or Medicare tax
on net investment income. Each U.S. Holder is urged to consult its tax advisor regarding the United States federal, state, local, and
non-United States income and other tax considerations of an investment in our Ordinary Shares.
General
For
purposes of this discussion, a "U.S. Holder" is a beneficial owner of our Ordinary Shares that is, for United States federal
income tax purposes, (i) an individual who is a citizen or resident of the United States, (ii) a corporation (or other entity treated
as a corporation for United States federal income tax purposes) created in, or organized under the laws of, the United States or any
state thereof or the District of Columbia, (iii) an estate the income of which is includible in gross income for United States federal
income tax purposes regardless of its source, or (iv) a trust (A) the administration of which is subject to the primary supervision of
a United States court and which has one or more United States persons who have the authority to control all substantial decisions of
the trust or (B) that has otherwise validly elected to be treated as a United States person under the Code.
106
If
a partnership (or other entity or arrangement treated as a partnership for United States federal income tax purposes) is a beneficial
owner of our Ordinary Shares, the tax treatment of a partner in the partnership will generally depend upon the status of the partner
as a U.S. Holder, as described above, and the activities of the partnership. Partnerships holding our Ordinary Shares and partners in
such partnerships are urged to consult their tax advisors as to the particular United States federal income tax consequences of an investment
in our Ordinary Shares.
Dividends
The
entire amount of any cash distribution paid with respect to our Ordinary Shares (including the amount of any non-U.S. taxes withheld
therefrom, if any) generally will constitute dividends to the extent such distributions are paid out of our current or accumulated earnings
and profits, as determined under United States federal income tax principles, and generally will be taxed as ordinary income in the year
received by such U.S. Holder. To the extent amounts paid as distributions on the Ordinary Shares exceed our current or accumulated earnings
and profits, such distributions will not be dividends, but instead will be treated first as a tax-free return of capital to the extent
of the U.S. Holder's adjusted tax basis, determined for federal income tax purposes, in the Ordinary Shares with respect to which
the distribution is made, and thereafter as capital gain. However, we do not intend to compute (or to provide U.S. Holders with the information
necessary to compute) our earnings and profits under United States federal income tax principles. Accordingly, a U.S. Holder will be
unable to establish that a distribution is not out of earnings and profits and should expect to treat the full amount of each distribution
as a "dividend" for United States federal income tax purposes.
Any
dividends that we pay will generally be treated as income from foreign sources for United States foreign tax credit purposes and will
generally constitute passive category income. Depending on the U.S. Holder's particular facts and circumstances, a U.S. Holder
may be eligible, subject to a number of complex limitations, to claim a foreign tax credit in respect of any foreign withholding taxes
imposed (at a rate not exceeding any applicable treaty rate) on dividends received on our Ordinary Shares. A U.S. Holder who does not
elect to claim a foreign tax credit for foreign tax withheld may instead claim a deduction, for United States federal income tax purposes,
in respect of such withholdings, but only for a year in which such U.S. Holder elects to do so for all creditable foreign income taxes.
The rules governing the foreign tax credit are complex. U.S. Holders are advised to consult their tax advisors regarding the availability
of the foreign tax credit under their particular circumstances.
Dividends
paid in non-U.S. currency will be included in the gross income of a U.S. Holder in a U.S. dollar amount calculated by reference to a
spot market exchange rate in effect on the date that the dividends are received by the U.S. Holder, regardless of whether such foreign
currency is in fact converted into U.S. dollars on such date. Such U.S. Holder will have a tax basis for United States federal income
tax purposes in the foreign currency received equal to that U.S. dollar value. If such dividends are converted into U.S. dollars on the
date of receipt, a U.S. Holder generally should not be required to recognize foreign currency gain or loss in respect thereof. If the
foreign currency so received is not converted into U.S. dollars on the date of receipt, such U.S. Holder will have a basis in the foreign
currency equal to its U.S. dollar value on the date of receipt. Any gain or loss on a subsequent conversion or other disposition of the
foreign currency generally will be treated as ordinary income or loss to such U.S. Holder and generally will be income or loss from sources
within the United States for foreign tax credit limitation purposes. U.S. Holders should consult their own tax advisors regarding the
treatment of foreign currency gain or loss, if any, on any foreign currency received by a U.S. Holder that are converted into U.S. dollars
on a date subsequent to receipt.
Sale
or Other Disposition of Ordinary Shares
A
U.S. Holder will generally recognize capital gain or loss upon a sale or other disposition of Ordinary Shares, in an amount equal to
the difference between the amount realized and the U.S. Holder's adjusted tax basis, determined for federal income tax purposes,
in such Ordinary Shares, each amount determined in U.S. dollars. Any capital gain or loss will be long-term capital gain or loss if the
Ordinary Shares have been held for more than one year and will generally be United States source gain or loss for United States foreign
tax credit purposes. The deductibility of a capital loss may be subject to limitations, particularly with regard to shareholders who
are individuals. Each U.S. Holder is advised to consult its tax advisor regarding the tax consequences if a foreign tax is imposed on
a disposition of our Ordinary Shares, including the availability of the foreign tax credit under its particular circumstances.
107
A
U.S. Holder that receives Singapore dollars or another currency other than U.S. dollars on the disposition of our Ordinary Shares will
realize an amount equal to the U.S. dollar value of the non-U.S. currency received at the spot rate on the date of sale (or, if the Ordinary
Shares are traded on a recognized exchange and in the case of cash basis and electing accrual basis U.S. Holders, the settlement date).
An accrual basis U.S. Holder that does not elect to determine the amount realized using the spot rate on the settlement date will recognize
foreign currency gain or loss equal to the difference between the U.S. dollar value of the amount received based on the spot market exchange
rates in effect on the date of sale or other disposition and the settlement date. A U.S. Holder will have a tax basis in the currency
received equal to the U.S. dollar value of the currency received on the settlement date. Any gain or loss on a subsequent disposition
or conversion of the currency will be United States source ordinary income or loss.
Passive
Foreign Investment Company Considerations
For
United States federal income tax purposes, a non-United States corporation, such as our Company, will be treated as a "passive
foreign investment company," or "PFIC" if, in the case of any particular taxable year, either (a) 75% or more of our
gross income for such year consists of certain types of "passive" income or (b) 50% or more of the value of our assets (generally
determined on the basis of a quarterly average) during such year produce or are held for the production of passive income. Based upon
our current and expected income and assets (including goodwill), we do not expect to be a PFIC for the current taxable year or the foreseeable
future.
However,
while we do not expect to be or become a PFIC, no assurance can be given in this regard because the determination of whether we are or
will become a PFIC for any taxable year is a fact-intensive inquiry made annually that depends, in part, upon the composition and classification
of our income and assets. Fluctuations in the market price of our Ordinary Shares may cause us to be or become a PFIC for the current
or subsequent taxable years because the value of our assets for the purpose of the asset test, including the value of our goodwill and
other unbooked intangibles, may be determined by reference to the market price of our Ordinary Shares (which may be volatile). The composition
of our income and assets may also be affected by how, and how quickly, we use our liquid assets and the cash raised in our initial price
offering. It is also possible that the Internal Revenue Service may challenge our classification of certain income or assets for purposes
of the analysis set forth in subparagraphs (a) and (b), above or the valuation of our goodwill and other unbooked intangibles, which
may result in our company being or becoming a PFIC for the current or future taxable years.
If
we are classified as a PFIC for any taxable year during which a U.S. Holder holds our Ordinary Shares, and unless the U.S. Holder makes
a mark-to-market election (as described below), the U.S. Holder will generally be subject to special tax rules on (i) any excess distribution
that we make to the U.S. Holder (which generally means any distribution paid during a taxable year to a U.S. Holder that is greater than
125% of the average annual distributions paid in the three preceding taxable years or, if shorter, the U.S. Holder's holding period
for the Ordinary Shares), and (ii) any gain realized on the sale or other disposition, including, under certain circumstances, a pledge,
of Ordinary Shares. Under the PFIC rules:
●
such
    excess distribution and/or gain will be allocated ratably over the U.S. Holder's holding period for the Ordinary Shares;
●
such
    amount allocated to the current taxable year and any taxable years in the U.S. Holder's holding period prior to the first taxable
    year in which we are a PFIC, each a pre-PFIC year, will be taxable as ordinary income;
●
such
    amount allocated to each prior taxable year, other than a pre-PFIC year, will be subject to tax at the highest tax rate in effect
    applicable to the U.S. Holder for that year; and
●
an
    interest charge generally applicable to underpayments of tax will be imposed on the tax attributable to each prior taxable year,
    other than a pre-PFIC year.
108
If
we are a PFIC for any taxable year during which a U.S. Holder holds our Ordinary Shares and we own any equity in a non-United States
entity that is also a PFIC, or a lower-tier PFIC, such U.S. Holder would be treated as owning a proportionate amount (by value) of the
shares of the lower-tier PFIC for purposes of the application of these rules. U.S. Holders are advised to consult their tax advisors
regarding the application of the PFIC rules to any of the entities in which we may own equity.
As
an alternative to the foregoing rules, a U.S. Holder of "marketable stock" in a PFIC may make a mark-to-market election with
respect to such stock, provided that certain requirements are met. The mark-to-market election is available only for stock that is regularly
traded on a national securities exchange that is registered with the SEC, or on a foreign exchange or market that the IRS determines
is a qualified exchange that has rules sufficient to ensure that the market price represents a legitimate and sound fair market value.
We cannot guarantee that, our Ordinary Shares will continue to be listed and regularly traded on the Nasdaq Capital Market. U.S. Holders
are advised to consult their tax advisors as to whether the Ordinary Shares are considered marketable for these purposes.
If
an effective mark-to-market election is made with respect to our Ordinary Shares, the U.S. Holder will generally (i) include as ordinary
income for each taxable year that we are a PFIC the excess, if any, of the fair market value of Ordinary Shares held at the end of the
taxable year over its adjusted tax basis of such Ordinary Shares and (ii) deduct as an ordinary loss the excess, if any, of its adjusted
tax basis of the Ordinary Shares held at the end of the taxable year over the fair market value of such Ordinary Shares held at the end
of the taxable year, but only to the extent of the net amount previously included in income as a result of the mark-to-market election.
The U.S. Holder's adjusted tax basis in the Ordinary Shares would be adjusted to reflect any income or loss resulting from the
mark-to-market election. If a U.S. Holder makes an effective mark-to-market election, in each year that we are a PFIC any gain recognized
upon the sale or other disposition of the Ordinary Shares will be treated as ordinary income and loss will be treated as ordinary loss,
but only to the extent of the net amount previously included in income as a result of the mark-to-market election.
If
a U.S. Holder makes a mark-to-market election in respect of a PFIC and such corporation ceases to be a PFIC, the U.S. Holder will not
be required to take into account the mark-to-market gain or loss described above during any period that such corporation is not a PFIC.
Because
a mark-to-market election generally cannot be made for any lower-tier PFICs that a PFIC may own, a U.S. Holder who makes a mark-to-market
election with respect to our Ordinary Shares may continue to be subject to the general PFIC rules with respect to such U.S. Holder's
indirect interest in any of our non-United States subsidiaries if any of them is a PFIC.
If
a U.S. Holder owns our Ordinary Shares during any taxable year that we are a PFIC, such holder would generally be required to file an
annual IRS Form 8621. Each U.S. Holder is advised to consult its tax advisor regarding the potential tax consequences to such holder
if we are or become a PFIC, including the possibility of making a mark-to-market election.
10.F.
Dividends and paying agents
Not
applicable for annual reports on Form 20-F.
10.G.
Statement by experts
Not
applicable for annual reports on Form 20-F.
10.H.
Documents on display
We
are subject to the information requirements of the Exchange Act. In accordance with these requirements, the Company files reports and
other information with the SEC. You may read and copy any materials filed with the SEC at the Public Reference Room at 100 F Street,
N.E., Washington, D.C. 20549. You may obtain information on the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330.
The SEC also maintains a web site at http://www.sec.gov that contains reports and other information regarding registrants that file electronically
with the SEC.
109
10.I.
Subsidiary Information
For
a list of our subsidiaries, see "Item 4. Information of the Company – C. Organizational Structure."
10.J.
Annual Report to Security Holders.
Not
applicable.
Item
11. Quantitative and Qualitative Disclosures About Market Risk
Interest Rate Risk
The Company is currently not subject
to significant interest rate risk due to its lack of outstanding loans on variable interest rates.
Foreign Currency Exchange Rates
Our business is not exposed to significant
foreign currency exchange risks as our reporting currency is Singapore dollars and our overseas sales and procurement were less than
10% of total sales and procurement are denominated in Malaysia ringgit during the years ended December 31, 2023, 2022 and 2021.
Item
12. Description of Securities Other than Equity Securities
12.A.
Debt Securities
Not
applicable.
12.B.
Warrants and Rights
Not
applicable.
12.C.
Other Securities
Not
applicable.
12.D.
American Depositary Shares
Not
applicable.
110
PART
II
Item
13. Defaults, Dividend Arrearages and Delinquencies
We
do not have any   material defaults in the payment of principal, interest, or any installments under a sinking or purchase
fund.
Item
14. Material Modifications to the Rights of Securities Holders and Use of Proceeds
14.A.
– 14.D. Material Modifications to the Rights of Security Holders
See
"Item 10. Additional Information" for a description of the rights of shareholders, which remain unchanged.
14.E.
Use of Proceeds
The
following "Use of Proceeds" information relates to the registration statement on Form
F-1
(File
No.
333-
268691), as amended, which was declared effective by the SEC on March 20, 2023, with
respect to the Company's initial public offering completed on
March 23, 2023 (the "IPO"), and
the
registration statement on Form
F-1
(File
No. 333-275987
), as amended, which was declared effective by the SEC on February 13, 2024,
with respect to the Company's follow on offering completed on February 16, 2024 (the "Follow On Offering")
.
In
the IPO, the Company issued 2,800,000 Ordinary Shares at a price of US$4.00 per share.
Prime
Number Capital
, LLC
was the representative of the underwriters
. The Company
received gross proceeds in the amount of US$ 11.2 million and net proceeds of approximately US$9.7 million after deducting
underwriting discounts and expenses.
As of the date of this annual report, we used US$9.7 million of the net proceeds received from the IPO for remaining payments to professional parties in relations to the IPO and ongoing listing as well as
repayment of interest-free loans. We used the remainder of the proceeds from our initial public offering as disclosed
in our IPO registration statements on Form F-1 for strategic acquisitions of Simply Sakal Pte. Ltd. to enter into the property management business as well as potential
acquisition of Ohmyhome Property Inc to enter into the Philippines market, as well as working capital purposes.
In the Follow On Offering,
the Company
issued 3,555,555 Ordinary Shares at a price of US$1.35 per share. Maxim Group LLC was the exclusive placement agent. The Company received
gross proceeds in the amount of US$4.8 million and net proceeds of approximately US$4.1 million after deducting placement agent fees and
expenses. As of the date of this annual report, we used US$1.5 million of the net proceeds received from the
Follow
On Offering
for working capital purposes. We still intend to use the remainder of the proceeds from
Follow
On Offering
as disclosed in our
Follow On Offering
registration statements on Form
F-1.
None
of these net proceeds from our initial public offering and the optional offering was paid, directly or indirectly, to any of our directors
or officers or their associates, persons owning 10% or more of our equity securities or our affiliates or others.
Item
15. Controls and Procedures
(a)
Disclosure
    Controls and Procedures.
Our
management, with the participation of our Chief Executive Officer and Chief Financial Officer, has performed an evaluation of the effectiveness
of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by
this report, as required by Rule 13a-15(b) under the Exchange Act.
Based
upon that evaluation, our management has concluded that, as of December 31, 2023, our disclosure controls and procedures were not
effective as our management has identified a material weakness that is related to our lack of sufficient financial reporting and
accounting personnel with appropriate knowledge of the generally accepted accounting principles in the United States ("U.S.
GAAP") and SEC reporting requirements to properly address complex U.S. GAAP accounting issues and to prepare and review our
consolidated financial statements and related disclosures to fulfill U.S. GAAP and SEC financial reporting requirements. The other
material weakness that has been identified related to our lack of comprehensive accounting policies and procedures manual in
accordance with U.S. GAAP.
(b)
Management's
    annual report on internal control over financial reporting.
Our
management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Rule 13a-15(f)
and 15d-15(f) under the Exchange Act. Our management evaluated the effectiveness of our internal control over financial reporting, as
required by Rule 13a-15(c) of the Exchange Act, based on criteria established in the framework in Internal Control-Integrated Framework
(2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, our management has concluded
that our internal control over financial reporting was not effective as of December 31, 2023 due to a material weakness identified in
our internal control over financial reporting as described above.
Because
of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. In addition, projections
of any evaluation of effectiveness of our internal control over financial reporting to future periods are subject to the risk that controls
may become inadequate because of changes in conditions, or that the degree of compliance with the policies and procedures may deteriorate.
(c)
Attestation
    report of the registered public accounting firm.
This
annual report on Form
20-F
does
not include an attestation report of our registered public accounting firm due to a transition period established by rules of the SEC
for newly public companies.
(d)
Changes
    in internal control over financial reporting.
There
have been no changes in our internal controls over financial reporting occurred during the fiscal year ended December 31, 2023,
that have materially affected, or are reasonably likely to materially affect, our internal control over financial
reporting.
111
Item
16A. Audit Committee Financial Expert
Our
audit committee consists of Mr. Lee Wei Loon, Mr. Tan Wei Reng, Galven and Mr. Lim Khoon, and is chaired by Mr. Lee Wei Loon. Mr. Lee
Wei Loon, Mr. Tan Wei Reng, Galven and Mr. Lim Khoon each satisfies the "independence" requirements of Rule 5605 of the Corporate
Governance Rules of Nasdaq Stock Market and meets the independence standards under Rule 10A-3 under the Exchange Act. We have determined
that Mr. Lee Wei Loon qualifies as an "audit committee financial expert."
Item
16B. Code of Ethics
The
Company has adopted a Code of Business Conduct and Ethics that applies to the Directors, officers and employees, including our chief
executive officer, chief financial officer, principal accounting officer or controller or persons performing similar functions. A copy
of the Code of Business Conduct and Ethics is attached as an exhibit to this annual report. A copy of the Code of Business Conduct and
Ethics is also available on our website at
https://ir.ohmyhome.com/governance/
.
Item
16C. Principal Accountant Fees and Services
WWC,
P. C. was appointed by the Company to serve as its independent registered public accounting firm for fiscal years ended December 31,
2023, 2022, and 2021. Audit services provided by WWC, P. C. for fiscal years ended December 31, 2023, 2022 and 2021
included the examination of the consolidated financial statements of the Company; and services related to periodic filings made with
the SEC.
Fees
Paid to Independent Registered Public Accounting Firm
Auditor
Fees
The
following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered
by WWC, P.C., our independent registered public accounting firm, for the periods indicated.
Year Ended December 31,
Services
2021
2022
2023
US$
US$
US$
Audit Fees(1) – WWC, P.C.
220,000
168,000
334,888
Total
220,000
168,000
334,888
Note
1: Audit fees include the aggregate fees billed in each of the fiscal years for professional services rendered by our independent
registered public accounting firm for the audit of our annual financial statements, review of the interim financial statements and
for the audits of our financial statements in connection with our initial public offering, as well as audit fees related to
acquisitions, and comfort letter in connection with the underwritten public offering.
The
policy of our audit committee is to pre-approve all audit and non-audit services provided by our independent registered public accounting
firm, including audit services and audit-related services as described above, other than those for de minimus services which are approved
by the audit committee prior to the completion of the audit.
Item
16D. Exemptions from the Listing Standards for Audit Committees
Not
applicable.
Item
16E. Purchases of Equity Securities by the Issuer and Affiliated Purchasers
Not
applicable.
Item
16F. Change in Registrant's Certifying Accountant
Not
applicable.
112
Item
16G. Corporate Governance
As
a company listed on the Nasdaq Capital Market, we are subject to the Nasdaq corporate governance listing standards. However, Nasdaq rules
permit a foreign private issuer like us to follow the corporate governance practices of its home country. Certain corporate governance
practices in the Cayman Islands, which is our home country, may differ significantly from the Nasdaq corporate governance listing standards.
Currently,
we do not plan to rely on home country practice with respect to our corporate governance. However, to the extent we choose to follow
home country practice in the future, our shareholders may be afforded less protection than they otherwise would under the Nasdaq corporate
governance listing standards applicable to U.S. domestic issuers. See "Item 3. Key Information—D. Risk Factors—Risks
Related to Our Capital Structure—
We are a foreign private issuer within the meaning of the rules under the Exchange Act, and
as such we are exempt from certain provisions applicable to U.S. domestic public companies
."
Item
16H. Mine Safety Disclosure
Not
applicable.
Item
16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.
Not
applicable.
Item
16J. Insider trading policies
We
have adopted insider trading policies governing the purchase, sale, and other dispositions of our securities by directors, senior management,
and employees. A copy of the insider trading policies is attached as an exhibit to this annual report.
Item
16K.
Cybersecurity
Risk Management and Strategy
As a provider of brokerage, property
management and emerging and other services, we recognize the importance of developing, implementing, and maintaining appropriate and
adequate administrative and technical measures to safeguard our information management security systems and protect the
confidentiality, integrity, and availability of data. Therefore, we have developed and maintain a comprehensive cybersecurity risk
management program that focuses on monitoring, risk mitigation and risk response, in order to ensure the security and safety of our
computer systems, networks, cloud services, software, and all data stored therein.
We have implemented protocols to protect against cybersecurity threats and prevent unauthorized access to sensitive
data. We conduct regular assessment of the Company's cybersecurity risks and vulnerabilities, by identifying potential threats, assessing
the likelihood and potential impact of cyberattacks. We also conduct ongoing evaluation of the industry trends and regulatory environments
to ensure we are in full compliance with applicable cybersecurity laws and regulations in all jurisdictions where we operate. We have
set in place an efficient risk mitigation and control and incident response protocols to identify potential risks, detect, effectively
respond to, and recover from cybersecurity breaches.
Overall, we believe that we have established a robust framework to protect against cybersecurity threats, mitigate
risks, preserve customer trust and reputation, and support the sustainable growth of our Company.
113
PART
III
Item
17. Financial Statements
See
"Item 18. Financial Statements."
Item
18. Financial Statements
Our
consolidated financial statements are included at the end of this annual report, beginning with page F-1.
Item
19. Exhibits
Exhibit
    No.
Description
    of Exhibit
1.1
Amended and Restated Memorandum and Articles of Association of Ohmyhome Limited (incorporated by reference to Exhibit 3.1 to our registration statement on Form F-1 (File No. 333-268691), as amended, initially filed with the SEC on December 6, 2022)
2.1*
Description of the Registrant's Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934
4.1
Director Offer Letter (incorporated by reference to Exhibit 10.1 to our registration statement on Form F-1 (File No. 333-268691), as amended, initially filed with the SEC on December 6, 2022)
4.2
Employment Agreement by and between Ohmyhome (S) and Rhonda Wong dated May 1, 2021 (incorporated by reference to Exhibit 10.2 to our registration statement on Form F-1 (File No. 333-268691), as amended, initially filed with the SEC on December 6, 2022)
4.3
Employment Agreement by and between Ohmyhome (S) and Cui Kewei Joshua dated June 6, 2022 (incorporated by reference to Exhibit 10.3 to our registration statement on Form F-1 (File No. 333-268691), as amended, initially filed with the SEC on December 6, 2022)
4.4
Employment Agreement by and between Ohmyhome (S) and Race Wong dated May 1, 2021 (incorporated by reference to Exhibit 10.4 to our registration statement on Form F-1 (File No. 333-268691), as amended, initially filed with the SEC on December 6, 2022)
4.5
Loan facility agreement between Vienna Management Ltd. (Lender) and Ohmyhome (S) (Borrower) dated May 1, 2019 (incorporated by reference to Exhibit 10.5 to our registration statement on Form F-1 (File No. 333-268691), as amended, initially filed with the SEC on December 6, 2022)
8.1
List of Subsidiaries (incorporated by reference to Exhibit 21.1 to our registration statement on Form F-1 (File No. 333-268691), as amended, initially filed with the SEC on December 6, 2022)
11.1
Code of Ethics and Business Conduct (incorporated by reference to Exhibit 14.1 to our registration statement on Form F-1 (File No. 333-268691), as amended, initially filed with the SEC on December 6, 2022)
11.2*
Insider Trading Policies
12.1*
Certification of Chief Executive Officer Required by Rule 13a-14(a)
12.2*
Certification of Chief Financial Officer Required by Rule 13a-14(a)
13.1**
Certification of Chief Executive Officer Required by Rule 13a-14(b) and Section 1350 of Chapter 63 of Title 18 of the United States Code
13.2**
Certification of Chief Financial Officer Required by Rule 13a-14(b) and Section 1350 of Chapter 63 of Title 18 of the United States Code
15.1*
Consent of WWC, P.C.
97.1*
Executive Compensation Recovery Policy
101.INS*
Inline
    XBRL Instance Document.
101.SCH*
Inline
    XBRL Taxonomy Extension Schema Document.
101.CAL*
Inline
    XBRL Taxonomy Extension Calculation Linkbase Document.
101.DEF*
Inline
    XBRL Taxonomy Extension Definition Linkbase Document.
101.LAB*
Inline
    XBRL Taxonomy Extension Labels Linkbase Document.
101.PRE*
Inline
    XBRL Taxonomy Extension Presentation Linkbase Document.
104*
Cover
    Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).
*
Filed
    with this annual report on Form 20-F
**
Furnished
    with this annual report on Form 20-F
114
SIGNATURES
The
registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized
the undersigned to sign this annual report on its behalf.
Ohmyhome
    Limited
By:
/s/
    Rhonda Wong
Name:
Rhonda
    Wong
Title:
Chief Executive Officer, Chief Financial Officer, and Director
Date:
April 23, 2024
115
OHMYHOME
LIMITED
INDEX
TO CONSOLIDATED FINANCIAL STATEMENTS
Page
Report of Independent Registered Public Accounting Firm
F-2
Consolidated
    Balance Sheets as of December 31, 2021, 2022 and 2023
F-3
Consolidated Statements of Operations and Comprehensive Loss for the Years Ended December 31, 2021, 2022 and 2023
F-4
Consolidated Statements of Change in Shareholders' Equity for the Years Ended December 31, 2021, 2022 and 2023
F-5
Consolidated Statements of Cash Flows for the Years Ended December 31, 2021, 2022 and 2023
F-6
Notes to Consolidated Financial Statements
F-7
F-
1
REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To:
The
    Board of Directors and Shareholders of
Ohmyhome
    Limited
Opinion
on the Financial Statements
We
have audited the accompanying consolidated
balance sheets
of Ohmyhome Limited and its
subsidiaries (collectively the "Company") as of December 31, 2021, 2022 and 2023, and the related consolidated
statements of operations and comprehensive loss, changes in shareholders' equity, and cash flows in each of the years for the
three-year ended December 31, 2021, 2022 and 2023, and the related notes (collectively referred to as the financial statements). In
our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December
31, 2023, and the results of its operations and its cash flows for each of the years in the three-year ended December 31, 2023, in
conformity with accounting principles generally accepted in the United States of America.
Basis
for Opinion
These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion
on the Company's financial statements based on our audits. We are a public accounting firm registered with the Public
Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance
with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud.
The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part
of our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing
an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.
Our
audits included performing procedures to assess the risks of material misstatement of the financial statements, whether
due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles
used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that our audits provide a reasonable basis for our opinion.
WWC,
P.C
.
Certified
Public Accountants
PCAOB
ID No.
1171
We
have served as the Company's auditor since 2022.
San
Mateo, California
April
23, 2024
F-
2
OHMYHOME
LIMITED
CONSOLIDATED
BALANCE SHEETS
December 31, 2021
December
31, 2022
December
31, 2023
December
31, 2023
SGD
SGD
SGD
USD
ASSETS
Current assets
Cash and cash equivalents
1,220,931
301,433
191,807
145,386
Accounts receivable, net
133,394
243,716
580,889
440,301
Prepayments
61,814
51,774
211,976
160,673
Amount due from a shareholder
870,728
-
-
-
Other current assets, net
4,287
6,613
8,417
6,380
Total current assets
2,291,154
603,536
993,089
752,740
Non-current assets
Deposits
75,622
98,719
111,275
84,344
Property and equipment, net
49,987
35,362
78,721
59,669
Deferred initial public offering ("IPO") costs
-
676,321
114,794
87,012
Operating lease right-of-use assets
77,790
754,852
442,280
335,239
Deposit for an acquisition
-
-
3,370,757
2,554,959
Intangible asset
-
-
2,977,564
2,256,927
Goodwill
-
-
2,213,460
1,677,753
Total non-current assets
203,399
1,565,254
9,308,851
7,055,903
Total assets
2,494,553
2,168,790
10,301,940
7,808,643
LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)
Current liabilities
Accounts payable
97,488
67,730
449,031
340,355
Contract liabilities
78,340
194,300
103,655
78,568
Accrued liabilities and other payables
217,298
229,195
1,407,252
1,066,667
Bank loans, current portion
299,543
305,965
331,528
251,291
Amount due to a shareholder
-
2,290,044
-
-
Operating lease obligation
79,140
319,255
342,983
259,974
Taxes payable
67,347
25,101
86,788
65,783
Total current liabilities
839,156
3,431,590
2,721,237
2,062,638
Non-current liabilities:
Bank loans, non-current portion
790,620
475,737
226,227
171,475
Operating lease obligation, non-current
-
444,571
112,708
85,430
Consideration payables
-
-
3,239,193
2,455,236
Total non-current liabilities
790,620
920,308
3,578,128
2,712,141
Total liabilities
1,629,776
4,351,898
6,299,365
4,774,779
COMMITMENTS AND CONTINGENCIES
-
-
-
-
SHAREHOLDERS' EQUITY (DEFICIT)
Ordinary Shares, US$
0.001
par value,
500,000,000
shares authorized,
16,250,000
shares issued and outstanding as of December 31, 2021 and 2022 and
19,221,384
shares issued and outstanding as of December 31, 2023, respectively
21,970
21,970
25,926
19,221
Additional paid-in capital
11,292,123
11,292,123
22,522,570
17,072,037
Stock-based compensation reserve
-
-
537,756
407,607
Accumulated other comprehensive income
9,997
36,153
(
34,099
)
(
25,846
)
Accumulated deficit
(
10,078,513
)
(
13,131,513
)
(
18,601,243
)
(
14,099,327
)
Total OHMYHOME LIMITED shareholders' equity (deficit)
1,245,577
(
1,781,267
)
4,450,910
3,373,692
Non-controlling interests
(
380,800
)
(
401,841
)
(
448,335
)
(
339,828
)
Total shareholders' equity (deficit)
864,777
(
2,183,108
)
4,002,575
3,033,864
Total liabilities and shareholders' equity
2,494,553
2,168,790
10,301,940
7,808,643
The
accompanying notes are an integral part of these consolidated financial statements
F-
3
OHMYHOME
LIMITED
CONSOLIDATED
STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
For the year ended December 31,
2021
2022
2023
2023
SGD
SGD
SGD
USD
Operating revenues
- Brokerage services
Independent Third Parties
3,475,750
3,069,160
2,806,930
2,127,590
Related Parties
255,836
2,900
11,000
8,338
3,731,586
3,072,060
2,817,930
2,135,928
- Property Management
Independent Third Parties
-
-
846,726
641,799
-
-
846,726
641,799
- Emerging and other services
Independent Third Parties
650,097
970,376
828,509
627,991
Related Parties
-
2,983,156
511,328
387,575
650,097
3,953,532
1,339,837
1,015,566
-
-
Total operating revenues
4,381,683
7,025,592
5,004,493
3,793,293
Cost of revenues
- Brokerage services
(
1,605,602
)
(
1,383,488
)
(
1,638,368
)
(
1,241,847
)
- Property management
-
-
(
582,582
)
(
441,584
)
- Emerging and other services
(
390,020
)
(
3,325,190
)
(
1,063,891
)
(
806,405
)
Total cost of revenues
(
1,995,622
)
(
4,708,678
)
(
3,284,841
)
(
2,489,836
)
- Brokerage services
2,125,984
1,688,572
1,179,562
894,082
- Property management
-
-
264,144
200,215
- Emerging and other services
260,077
628,342
275,946
209,160
Gross profit
2,386,061
2,316,914
1,719,652
1,303,457
Operating expenses
Technology and development expenses
(
1,449,065
)
(
1,767,730
)
(
1,304,914
)
(
989,096
)
Selling and marketing expenses
(
1,717,470
)
(
1,926,003
)
(
1,797,033
)
(
1,362,111
)
General and administrative expenses
(
1,563,599
)
(
1,854,521
)
(
3,960,636
)
(
3,002,074
)
Total operating expenses
(
4,730,134
)
(
5,548,254
)
(
7,062,583
)
(
5,353,281
)
Loss from operations
(
2,344,073
)
(
3,231,340
)
(
5,342,931
)
(
4,049,824
)
Other income (expense):
Stock-based
    compensation
-
-
(
537,756
)
(407,607
)
Interest income
10,262
3,985
106,023
80,363
Interest expense
(
49,926
)
(
39,152
)
(
31,696
)
(
24,025
)
Government grants
492,404
248,067
25,769
19,532
Foreign exchange (loss) income
(
3,065
)
(
55,626
)
264,367
200,384
Other income, net
1,123
25
-
-
Total other income (expense), net
450,798
157,299
(
173,293
)
(
131,353
)
LOSS BEFORE INCOME TAXES
(
1,893,275
)
(
3,074,041
)
(
5,516,224
)
(
4,181,177
)
Income tax expense
-
-
-
-
NET LOSS
(
1,893,275
)
(
3,074,041
)
(
5,516,224
)
(
4,181,177
)
Less: Net loss attributable to non-controlling interest
(
68,467
)
(
21,041
)
(
46,494
)
(
35,241
)
Net loss attributable to OHMYHOMELTD
(
1,824,808
)
(
3,053,000
)
(
5,469,730
)
(
4,145,936
)
NET LOSS
(
1,893,275
)
(
3,074,041
)
(
5,516,224
)
(
4,181,177
)
OTHER COMPREHENSIVE LOSS
Foreign currency translation adjustment
5,880
26,156
(
70,252
)
(
53,249
)
TOTAL COMPREHENSIVE LOSS
(
1,887,395
)
(
3,047,885
)
(
5,586,476
)
(
4,234,426
)
Less: Comprehensive loss attributable to non-controlling interests
(
68,467
)
(
21,041
)
(
46,494
)
(
35,241
)
COMPREHENSIVE LOSS ATTRIBUTABLE TO OHMYHOME LIMITED
(
1,818,928
)
(
3,026,844
)
(
5,539,982
)
(
4,199,185
)
Weighted average number of ordinary shares:
Basic
16,250,000
16,250,000
17,860,622
17,860,622
Diluted
16,250,000
16,250,000
18,461,340
18,461,340
LOSS PER SHARE – BASIC AND DILUTED
Basic
(
0.12
)
(
0.19
)
(
0.31
)
(
0.23
)
Diluted
(
0.12
)
(
0.19
)
(
0.30
)
(
0.23
)
The
accompanying notes are an integral part of these consolidated financial statements
F-
4
OHMYHOME
LIMITED
CONSOLIDATED
STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY
Ordinary
    Shares
No.
    of shares
Amount
Additional
paid-in
capital
Stock-based compensation reserve
Accumulated
other comprehensive
income
Accumulated
deficit
Non-controlling
Interests
Total
    shareholders'
Equity
SGD
SGD
SGD
SGD
SGD
SGD
SGD
Balance, January 1, 2021
16,250,000
21,970
6,582,123
-
4,117
(
8,253,705
)
(
312,333
)
(
1,957,828
)
Issuance of new shares
-
-
4,710,000
-
-
-
-
4,710,000
Net loss
-
-
-
-
(
1,824,808
)
(
68,467
)
(
1,893,275
)
Foreign currency translation
    adjustment
-
-
-
-
5,880
-
-
5,880
Balance, December 31, 2021
16,250,000
21,970
11,292,123
-
9,997
(
10,078,513
)
(
380,800
)
864,777
Net loss
-
-
-
-
-
(
3,053,000
)
(
21,041
)
(
3,074,041
)
Foreign currency translation
    adjustment
-
-
-
-
26,156
-
-
26,156
Balance, December 31, 2022
16,250,000
21,970
11,292,123
-
36,153
(
13,131,513
)
(
401,841
)
(
2,183,108
)
Issuance of new shares
2,971,384
3,956
11,230,447
-
-
-
-
11,234,403
Stock-based compensation
-
-
-
537,756
-
-
-
537,756
Net loss
-
-
-
-
-
(
5,469,730
)
(
46,494
)
(
5,516,224
)
Foreign currency translation
    adjustment
-
-
-
-
(
70,252
)
-
-
(
70,252
)
Balance, December 31,
    2023
19,221,384
25,926
22,522,570
537,756
(
34,099
)
(
18,601,243
)
(
448,335
)
4,002,575
Balance, December 31,
    2023 (USD)
19,221,384
19,221
17,072,037
407,607
(
25,846
)
(
14,099,327
)
(
339,828
)
3,033,864
The
accompanying notes are an integral part of these consolidated financial statements.
F-
5
OHMYHOME
LIMITED
CONSOLIDATED
STATEMENTS OF CASH FLOWS
For the year ended
December 31, 2021
For the year ended
December 31, 2022
For
the year ended
December 31, 2023
For
the year ended
December 31, 2023
SGD
SGD
SGD
USD
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss
(
1,893,275
)
(
3,074,041
)
(
5,516,224
)
(
4,181,177
)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation
-
-
537,756
407,607
Depreciation of property and equipment
12,886
29,952
34,448
26,111
Amortization of operating lease right-of-use assets
226,300
293,461
327,389
248,153
Amortization of intangible assets
-
-
123,848
93,873
Provision for expected credit losses accounts
23,210
16,683
7,619
5,776
Loss of disposal of property and equipment
-
-
453
343
Interest income
-
-
(
81,568
)
(
61,827
)
Changes in assets and liabilities:
Accounts receivable
99,310
(
127,005
)
(
154,509
)
(
117,114
)
Prepayments
(
50,898
)
10,040
(
157,953
)
(
119,725
)
Other current assets, net
24,671
(
2,326
)
41,431
31,404
Deposits
31,948
(
23,097
)
14,281
10,825
Accounts payable
(
255,390
)
(
29,758
)
294,503
223,227
Contract liabilities
70,346
115,960
(
171,980
)
(
130,357
)
Accrued liabilities and other payables
130,531
11,897
167,407
126,891
Other taxes payable
16,574
(
42,246
)
1,536
1,164
Operating lease obligation
(
248,277
)
(
285,837
)
(
323,376
)
(
245,112
)
NET CASH USED IN OPERATING ACTIVITIES
(
1,812,064
)
(
3,106,317
)
(
4,854,939
)
(
3,679,937
)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment
(
42,308
)
(
15,327
)
(
50,415
)
(
38,213
)
Purchases of intangible assets
-
-
(
737,203
)
(
558,783
)
Acquisition of subsidiary, net of cash acquired
-
-
(
309,311
)
(
234,451
)
Deposit for an acquisition
-
-
(
3,437,661
)
(
2,605,670
)
Loan repayment by a shareholder
(
870,728
)
870,728
-
-
NET CASH USED IN INVESTING ACTIVITIES
(
913,036
)
855,401
(
4,534,590
)
(
3,437,117
)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from common share issued for cash
4,710,000
-
3,722
2,821
Amounts lend from/(repayment to) a shareholder, net
(
636,898
)
2,290,044
(
2,290,044
)
(
1,735,802
)
Net proceeds from initial public offering
-
-
11,157,002
8,456,759
Deferred public offering costs
-
(
676,321
)
(
114,794
)
(
87,011
)
Advances from directors
-
-
909,532
689,405
Repayment of long-term loans
(
299,543
)
(
308,461
)
(
315,263
)
(
238,962
)
NET CASH PROVIDED BY FINANCING ACTIVITIES
3,773,559
1,305,262
9,350,155
7,087,210
Foreign currency effect
5,880
26,156
(
70,252
)
(
53,249
)
NET CHANGE IN CASH AND CASH EQUIVALENTS
1,054,339
(
919,498
)
(
109,626
)
(
83,093
)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT BEGINNING OF PERIOD
166,592
1,220,931
301,433
228,479
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT PERIOD END
1,220,931
301,433
191,807
145,386
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for:
Income tax paid
-
-
-
-
Bank Loan and Operating Lease Interest
49,926
39,152
30,264
22,939
The
accompanying notes are an integral part of these consolidated financial statements.
F-
6
OHMYHOME
LIMITED
NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS
Note
1 –
Nature of business and organization
Ohmyhome
Limited (the "Company") is a holding company incorporated on July 19, 2022, under the laws of the Cayman Islands. The Company
has no substantial operations other than holding all of the outstanding share capital of Ohmyhome (BVI) Limited ("Ohmyhome BVI")
established under the laws of the British Virgin Islands ("BVI") on July 27, 2022. Ohmyhome BVI has no substantial operations
other than holding all of the equity interest of Ohmyhome Pte. Ltd. ("Ohmyhome (S)"), a Singapore company incorporated on
June 12, 2015.
The
Company, through its wholly-owned subsidiary, Ohmyhome (S), and its subsidiaries, provides end-to-end property solutions and services
for its customers such as brokerage services and emerging and other services, such as home renovation and furnishing services, listing
and research, mortgage referral, legal services and insurance referral services.
On
November 30, 2022, the Company completed a reorganization of Ohmyhome (S) under common control of its then existing shareholders, who
collectively owned all the equity interests of Ohmyhome (S) prior to the reorganization. Prior to the re-organization, Ohmyhome (S) was
directly owned and controlled by Anthill and the Other Existing Shareholders with
57.79
% and
42.21
% beneficial ownership interest, respectively.
As a result of certain share swaps and related issuances by and among, Anthill and the Other Existing Shareholders, the Company, Ohmyhome
(BVI) Limited, and Ohmyhome (S) whereby Ohmyhome (S) ultimately became a wholly-owned subsidiary of Ohmyhome (BVI) Limited, and Ohmyhome
(BVI) Limited became a wholly owned subsidiary of the Company, and Anthill and the Other Existing Shareholders became the beneficial
owners of the Company with percentage ownerships of
57.79
% and
42.21
%. The Company has accounted for these re-organizations as a transfer
of assets between entities under common control in accordance with ASC 805-50-50-3 to 4 because the economic interests of Anthill and
the Other Existing Shareholders remained the same immediately before and immediately after the re-organization, as such, the accompanying
financial statements include the results of operations of Ohmyhome (S) for two operating periods in accordance with guidance set forth
in ASC 805-50-45-2 to 5. The consolidated financial statements are prepared on the basis as if the reorganization became
effective as of the beginning of the first period presented in the accompanying consolidated financial statements of
the Company.
On
March 23, 2023, the Company completed its initial public offering. In this offering, the Company issued
2,800,000
Ordinary Shares at
a price of US$
4.00
per share. The Company received gross proceeds in the amount of US$
11.2
million before deducting any underwriting
discounts or expenses. The Ordinary Shares began trading on March 21, 2023 on the Nasdaq Capital Market under the ticker symbol "OMH."
On
October 6, 2023, Ohmyhome (BVI), a wholly owned subsidiary of the Company, completed the acquisition of
100
%
of the issued share capital of Simply Sakal Pte. Ltd. that provides estate management services for residential, commercial and
industrial real estate in Singapore. Subsequent to the completion of the acquisition, Simply Sakal Pte. Ltd. has changed its name to
Ohmyhome Property Management Pte. Ltd. on November 8, 2023.
The
accompanying consolidated financial statements reflect the activities of the Company and each of the following entities:
Name
Background
Ownership
    %
Principal
    of activity
Ohmyhome
    (BVI) Limited
●
    A BVI company
●
    Incorporated on July 27, 2022
100
%
    owned by the Company
Investment
    holding
Ohmyhome
    (S)
●
    A Singapore company
●
    Incorporated on June 12, 2015
100
%
    owned by Ohmyhome BVI
Principally
    engaged in the provision of a one-stop-shop property platform for its customers
Ohmyhome
    Property Management Pte. Ltd. (formerly Simply Sakal Pte. Ltd.)
●
    A Singapore company
●
    Incorporated on January 4, 1995
●
    Acquired by Ohmyhome (BVI) on October 6, 2023
●
    Changed its entity name to Ohmyhome Property Management Pte. Ltd. on November 8, 2023
100
%
    owned by Ohmyhome (BVI)
Principally
    engaged in the provision of estate management services for residential, commercial and industrial real estate in Singapore.
Ohmyhome
    Renovation Pte. Ltd.
●
    A Singapore company
●
    Incorporated on March 5, 2020
100
%
    owned by Ohmyhome (S)
Principally
    engaged in design and build, project management for interior decoration projects for residential and commercial units.
Ohmyhome
    Insurance Pte. Ltd.
●
    A Singapore company
●
    Incorporated on March 5, 2020
100
%
    owned by Ohmyhome (S)
Dormant
Cora.Pro
    Pte. Ltd.
●
    A Singapore company
●
    Incorporated on May 31, 2020
100
%
    owned by Ohmyhome (S)
Principally
    engaged in distributing technology platform product for property management firms and developers to facilitate communication, facility
    booking, fee and tax payments.
DreamR
    Project Pte. Ltd.
(formerly
    Ganze Pte. Ltd.)
●
    A Singapore company
●
    Incorporated on December 7, 2021
●
    Changed its entity name from Ganze Pte. Ltd. To DreamR Project Pte. Ltd. on June 5, 2023
100
%
    owned by Ohmyhome (S)
Principally
    engaged in interior decoration projects of high-end residential and commercial units.
Ohmyhome
    Sdn. Bhd.
("Ohmyhome
    (M)")
●
    A Malaysia company
●
    Incorporated on January 17, 2019
49
%
    owned by Ohmyhome (S)
Principally
    engaged in the provision of a one-stop-shop property platform for its customers in Malaysia
Ohmyhome
    Realtors Sdn. Bhd.
●
    A Malaysia company
●
    Incorporated on January 17, 2019
49
%
    owned by Ohmyhome (M)*
Principally
    engaged in the provision of brokerage service for its customers
*
Where
    less than 50% of the equity of an investee is held, the Company (through its subsidiaries) holds significantly more voting rights
    than any other vote holder or organized company of vote holders. An assessment has been made, taking into account all the factors
    relevant to the relationship with the investee, to ascertain control has been established and the investee should be consolidated
    as a subsidiary of the Company.
F-
7
Note
2 –
Liquidity
In
assessing the Company's liquidity, the Company monitors and evaluates its cash and cash equivalent and its operating and capital
expenditure commitments.
The
Company's liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations.
Cash flow from operations and capital contributions and loans from shareholders have been utilized to finance the working capital requirements
of the Company. As of December 31, 2023, the Company had negative cash flow from operating activities of S$
4,854,939
(US$
3,679,937
).
The Company's working capital deficit was $
1,728,148
(US$
1,309,898
) as of December 31, 2023. And the Company had S$
191,807
(US$
145,386
)
in cash and cash equivalents, which is unrestricted as to withdrawal and use as of December 31, 2023.
On
February 16, 2024, the Company completed its follow-on public offering. In this offering, the Company issued
3,555,555
Ordinary
Shares at a price of US$
1.35
per
share. The Company received gross proceeds in the amount of US$
4.8
million
before deducting any underwriting discounts or expenses. Ohmyhome Pte. Ltd., a wholly owned subsidiary of the Company, has received
and signed a Letter of Offer for a working capital loan of S$432,000 (US$327,397) by an established private lender on February 2, 2024, with a loan term of
5
years
at an interest rate of
7.50
%
per
annum.
In view of these circumstances, the management of the Company has given consideration to the future liquidity and
performance of the Company and its available sources of finance in assessing whether the Company will have sufficient financial
resources to continue as a going concern.
To
sustain its ability to support the Company's operating activities, the Company considered supplementing its sources of funding
through the following:
●
cash and cash equivalents generated from operations;
●
other available sources of financing from Singapore and Malaysia banks and other financial institutions;
●
financial support from the Company's related parties and shareholders;
●
issuance of additional convertible notes; and
●
obtaining funds through a future public offering.
Management
has commenced a strategy to raise debt and equity. However, there can be no certainty that these additional financings will be available
on acceptable terms or at all. If management is unable to execute this plan, there would likely be a material adverse effect on the Company's
business.
Based
on the above considerations, management believes that the Company has sufficient funds to meet its operating and capital expenditure
needs and obligations in the next 12 months. However, there is no assurance that the Company will be successful in implementing the foregoing
plans or additional financing will be available to the Company on commercially reasonable terms. There are a number of factors that could
potentially arise that could undermine the Company's plans such as (i) client's business and areas of operations in Singapore
and Malaysia, (ii) changes in the demand for the Company's services, (iii) government policies, and (iv) economic conditions in
Singapore, Malaysia and worldwide. The Company's inability to secure needed financing when required may require material changes
to the Company's business plan and could have a material impact on the Company's financial conditions and result of operations.
F-
8
Note
3 –
Summary of significant accounting policies
Basis
of presentation
The accompanying financial statement have been prepared in accordance with accounting principles generally
accepted in the United States of America ("U.S. GAAP") and applicable rules and regulations of the Securities and Exchange
Commission ("SEC").
Principles
of consolidation
The consolidated financial statements include the financial statements of the Company and its subsidiaries. All transactions
and balances among the Company and its subsidiaries have been eliminated upon consolidation.
Subsidiaries
are those entities in which the Company, directly or indirectly, controls more than one half of the voting power; or has the power to
govern the financial and operating policies, to appoint or remove the majority of the members of the board of Directors, or to cast a
majority of votes at the meeting of Directors.
Non-controlling
interest represents the portion of the net assets of a subsidiary attributable to interests that are not owned by the Company. The non-controlling
interest is presented in the consolidated balance sheets, separately from equity attributable to the shareholders
of the Company. Non-controlling interest's operating result is presented on the face of the consolidated
statements of income and comprehensive loss as an allocation of the total loss for the year between non-controlling shareholders and
the shareholders of the Company.
Use
of estimates and assumptions
The
preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities at the balance sheet date and revenues and expenses during the
reporting periods. Significant accounting estimates reflected in the Company's financial statements
include, but not limited to, estimates for useful lives of intangible assets, impairment of long-lived assets, deferred
taxes and uncertain tax position, and allowance for expected credit loss and revenue recognition. Changes in facts and circumstances may
result in revised estimates. Actual results could differ from those estimates, and as such, differences may be material to the financial statements.
Risks
and uncertainties
The
main operations of the Company are in Singapore. Accordingly, the Company's business, financial condition, and results of operations
may be influenced by political, economic, and legal environments in Singapore, as well as by the general state of the economy in Singapore.
The Company's results may be adversely affected by changes in the political, regulatory and social conditions in Singapore. The
Company believes that it is following existing laws and regulations including its organization and structure disclosed in Note 1, such
experience may not be indicative of future results.
The
Company's business, financial condition and results of operations may also be negatively impacted by risks related to natural disasters,
extreme weather conditions, health epidemics and other catastrophic incidents, which could significantly disrupt the Company's
operations.
F-
9
Foreign
currency translation and transaction
The
accompanying financial statements are presented in the Singapore Dollars ("SGD" or "S$"),
which is the reporting currency of the Company. The functional currency of the Company and its subsidiary in the British Virgin Islands
is United States Dollars ("USD" or "US$"), its other subsidiaries which are incorporated in Singapore and Malaysia
are SGD and Malaysia ringgit ("RM"), respectively, which are their respective local currencies based on the criteria of ASC
830, "Foreign Currency Matters".
In
the consolidated financial statements, the financial information of the Company and other entities located outside
of Singapore has been translated into SGD. Assets and liabilities are translated at the exchange rates on the balance sheet date, equity
amounts are translated at historical exchange rates, and revenues, expenses, gains and losses are translated using the average rate for
the period.
The
following table outlines the currency exchange rates that were used in creating the financial statements in this report:
December 31, 202
1
December 31, 2022
December 31, 2023
Year-end spot rate
SGD
1.00
= RM
3.0968
SGD
1.00
= RM
3.2860
SGD
1.00
= RM
2.8720
Average rate
SGD
1.00
= RM
3.0817
SGD
1.00
= RM
3.1917
SGD
1.00
= RM
2.9471
Year-end spot rate
SGD
1.00
= USD
0.7396
SGD
1.00
= USD
0.7460
SGD
1.00
= USD
0.7580
Average rate
SGD
1.00
= USD
0.7442
SGD
1.00
= USD
0.7241
SGD
1.00
= USD
0.7447
Convenience
translation
Translations
of balances in the consolidated balance sheets, consolidated statements of income, consolidated statements of changes in shareholders' equity and consolidated statements of cash flows from SGD
into USD as of December 31, 2023 are solely for the convenience of the readers and are calculated at the rate of SGD
1.00
= USD
0.7580
,
representing the exchange rate set forth in the H.10 statistical release of the Federal Reserve Board on December 29, 2023. No representation
is made that the SGD amounts could have been, or could be, converted, realized or settled into USD at such rate, or at any other rate.
Cash
and cash equivalents
Cash
and cash equivalents primarily consist of bank deposits with original maturities of three months or less, which are unrestricted as to
withdrawal and use. Cash and cash equivalents also consist of funds earned from the Company's operating revenues which were held
at third party platform fund accounts which are unrestricted as to immediate use or withdrawal. The Company maintains most of its bank
accounts in Singapore and Malaysia.
Accounts
receivable and allowance for expected credit losses
Accounts
receivable include trade accounts due from customers. Accounts are considered overdue after 90 days. 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, 2021, 2022 and 2023, the Company made S$
23,210
,
S$
9,102
and S$
9,802
(US$
7,430
)
allowance for expected credit losses for accounts receivable, respectively.
Prepayments
Prepayments
are mainly payments made to vendors or services providers for future services that have not been provided and prepaid rent. These
amounts are refundable and bear no interest. Management reviews its prepayments on a regular basis to determine if the allowance is
adequate and adjusts the allowance when necessary. As of December 31, 2021, 2022 and December 31, 2023, no allowance was deemed
necessary.
F-
10
Deferred
IPO costs
Pursuant
to ASC 340-10-S99-1, IPO costs directly attributable to an offering of equity securities are deferred and would be charged against the
gross proceeds of the offering as a reduction of additional paid-in capital. These costs include legal fees related to the registration
drafting and counsel, consulting fees related to the registration preparation, the SEC filing and print related costs. As of December
31, 2022, the accumulated deferred IPO cost was S$
676,321
(US$
504,567
). As of March 21, 2023 the Group successfully listed in the US
Nasdaq. Hence, these deferred IPO costs had charged against the gross proceeds of the offering as a reduction of additional paid-in capital.
The
Company has subsequently completed a follow-on public offering of
3,555,555
ordinary shares on February 16, 2024. As of December 31,
2023, the accumulated deferred costs related to the follow-on public offering was S$
114,794
(US$
87,012
).
Deposits
Deposits
are mainly for rent, utilities and money deposited with certain vendors. These amounts are refundable and bear no interest. The short-term
deposits usually have a one-year term and are refundable upon contract termination. The long-term deposits are refunded from suppliers
when terms and conditions set forth in the agreements have been satisfied.
Other
current assets, net
Other
current assets, net, primarily consists of other receivables from third parties. These other receivables are unsecured and are reviewed
periodically to determine whether their carrying value has become impaired.
Property
and equipment, net
Property
and equipment are stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated
useful lives of the assets. The estimated useful lives are as follows:
Expected
    useful lives
Leasehold
    improvements
lesser
    of lease term or expected useful life
Office
    furniture and fittings
3
-
5
years
Office
    equipment
3
-
5
years
Computers
3
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 statements of operations and comprehensive loss. 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.
Business combination
The purchase
price of an acquired company is allocated between tangible and intangible assets acquired and liabilities assumed from the acquired business
based on their estimated fair values, with the residual of the purchase price recorded as goodwill. Transaction costs associated with
business combinations are expensed as incurred and are included in general and administrative expenses in the Company's consolidated
statements of operations. The results of operations of the acquired business are included in the Company's operating results from
the date of acquisition.
Goodwill
Goodwill represents the excess
of the purchase price over the amounts assigned to the fair value of the assets acquired and the liabilities assumed of an acquired business.
In accordance with ASC Topic 350, Goodwill and Other Intangible Assets ("ASC 350"), recorded goodwill amounts are not amortized,
but rather are tested for impairment annually or more frequently if there are indicators of impairment present.
In accordance with ASC 350,
the Company assigned and assessed goodwill for impairment at the reporting unit level. A reporting unit is an operating segment or one
level below the operating segment. As of December 31, 2023, the Company as a whole is the reporting unit of goodwill.
Pursuant to ASC 350, the
Company has an option to assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting
unit is less than its carrying amount. In the qualitative assessment, the Group considers primary factors such as industry and market
considerations, overall financial performance of the reporting unit, and other specific information related to the operations. If the
Group decides, as a result of its qualitative assessment, that it is more likely than not that the fair value of a reporting unit is less
than its carrying amount, the quantitative impairment test is mandatory. Otherwise, no further testing is required. The quantitative impairment
test consists of a comparison of the fair value based on discounted cash flow of each reporting unit with its carrying amount, including
goodwill. If the carrying amount of a reporting unit exceeds its fair value, an impairment loss equal to the difference will be recorded.
The impairment charge would be recorded in the consolidated statements of income and comprehensive income.
Application of the goodwill
impairment test requires judgment, including the determination of the fair value of each reporting unit. Estimating fair value is performed
by utilizing various valuation techniques, with a primary technique being a discounted cash flow which requires significant judgments,
including estimation of future cash flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for the
Company
'
s business,
estimation of the useful life over which cash flows will occur, and determination of the Company
'
s
weighted average cost of capital.
Intangible
Assets
Intangible assets consist of software and capitalized research and development
and customer relationship acquired from a business combination. Intangible assets with finite lives are carried at cost less accumulated
amortization and impairment loss, if any. Intangible assets with finite lives are amortized using the straight-line method over the estimated
useful lives.
Capitalized
Software and research and development
The Company capitalizes
certain eligible software development costs incurred in connection with its internal use software in accordance with ASC 350-40, Internal-use
Software and ASC 985, Software. These capitalized costs also relate to the Company's development of a proprietary software, HomerAI
as well as a few ongoing development technology software. Capitalized software costs are amortized over the estimated useful life of
5
years. Capitalization begins once the application development stage begins, management has authorized and committed to funding the project,
it is probable the project will be completed, and the software will be used to perform the function intended. Internal and external costs,
if direct and incremental, are capitalized until the software is substantially complete and ready for its intended use. The Company expenses
all costs incurred that relate to planning and post-implementation phases of development. Intangible assets are assessed for impairment
when events or circumstances indicate the existence of a possible impairment, and none were identified in the year ended December 31,
2023.
During the year ended
December 31, 2023, the Company capitalized S$
0.9
million (US$
0.7
million), under ASC 350 included in intangible assets.
Intangible assets that have determinable lives continue to be amortized over their estimated useful lives as follows:
Software and research and development
5
years
Customer relationships
5
years
Impairment
for long-lived assets other than goodwill
Long-lived
assets are evaluated for impairment whenever events or changes in circumstances (such as a significant adverse change to market
conditions that will impact the future use of the assets) indicate that the carrying value of an asset may not be fully recoverable
or that the useful life is shorter than it was originally estimated. When these events occur, the Company, its wholly-owned
subsidiaries evaluate the impairment for the long-lived assets by comparing the carrying value of the assets to an estimate of
future undiscounted cash flows expected to be generated from the use of the assets and their eventual disposition. If the sum of the
expected future undiscounted cash flows is less than the carrying value of the assets, an impairment loss is recognized based on the
excess of the carrying value of the assets over the fair value of the assets.
For
the years ended December 31, 2023, the Company, its wholly-owned subsidiaries, Ohmyhome BVI and Ohmyhome BVI's subsidiaries did
not accrue impairment charge against intangible assets, including the customer relationship and software and technology.
The
customer relationship arose from acquisition of Ohmyhome Property Management Pte. Ltd. by the Ohmyhome BVI in 2023.
For
the year ended December 31, 2021, 2022 and 2023, the Company did not accrue impairment charge against software and technology.
Fair
value measurement
The
accounting standard regarding fair value of financial instruments and related fair value measurements defines financial instruments and
requires disclosure of the fair value of financial instruments held by the Company.
The
accounting standards define fair value, establish a three-level valuation hierarchy for disclosures of fair value measurement and enhance
disclosure requirements for fair value measures. The three levels are defined as follows:
●
Level
    1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
F-
11
●
Level
    2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that
    are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.
●
Level
    3 inputs to the valuation methodology are unobservable and significant to the fair value.
Financial
instruments included in current assets and current liabilities are reported in the consolidated balance sheets at face value or cost,
which approximate fair value because of the short period of time between the origination of such instruments and their expected realization
and their current market rates of interest.
Stock-based
compensation
On December 19, 2023, the Board of Directors adopted the 2023 Equity Incentive Plan (the "2023 Incentive Plan"). Stock-based awards
are measured at the grant date based on the fair value of the award and are recognized as expense, net of actual forfeitures, on a straight-line
basis over the requisite service period, which is generally the vesting period of the respective award. The Company estimates the fair
value of stock options using the Black-Scholes option pricing model. The determination of the grant date fair value of stock awards issued
is affected by a number of variables, including the fair value of the Company's common stock, the expected common stock price volatility
over the expected life of the awards, the expected term of the stock option, risk-free interest rates, the illiquidity of the option
given its non-transferability, and the expected dividend yield of the Company's common stock. The Company derives its volatility
from the average historical stock volatilities of the Company over a period equivalent to the expected term of the
awards. The risk-free interest rate is based on the United States Treasury yield curve in effect at the time of
grant. The expected dividend yield is 0.0% as the Company has not paid and does not currently anticipate paying dividends on its common stock.
Stock-based
compensation expense is classified in the accompanying consolidated statement of operations.
Revenue
recognition
Effective
January 1, 2020, the Company adopted ASC Topic 606, Revenue from Contracts with Customers, which replaced ASC Topic 605, using the modified
retrospective method of adoption. Results for reporting periods beginning after January 1, 2020 are presented under ASC Topic 606 while
prior period amounts are not adjusted and continue to be presented under the Company's historic accounting under ASC Topic 605.
The Company's accounting for revenue remains substantially unchanged. There were no cumulative effect adjustments for service contracts
in place prior to January 1, 2020. The effect from the adoption of ASC Topic 606 was not material to the Company's consolidated financial statements.
The
five-step model defined by ASC Topic 606 requires 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 services are
transferred to the client in an amount that reflects the consideration expected in exchange for those services.
The
Company enters into service agreements with its customers that outline the rights, responsibilities, and obligations of each party. The
agreements also identify the scope of services, service fees, and payment terms. Agreements are acknowledged and signed by both parties.
All the contracts have commercial substance, and it is probable that the Company will collect considerations from its customers for service
component.
The
Company has utilized the allowable practical expedient in the accounting guidance and elected not to capitalize costs related to obtaining
contracts with customers with durations of less than one year. We do not have significant remaining performance obligations.
The
Company derives its revenues from three sources: (1) revenue from brokerage services, (2) revenue from emerging and other related services,
and (3) revenue from estate management services and other related services.
1)
Brokerage
    services
The
Company earns brokerage services revenue from provision of brokerage and documentation services for buying, selling, and leasing and
renting properties. The Company recognizes commission-based brokerage revenue upon closing of a brokerage transaction and concurrently
issues invoice. The transaction price is generally calculated by taking the agreed upon commission rate and applying that to the home's
selling price. Brokerage revenue primarily contains a single performance obligation that is satisfied upon the closing of a transaction,
at which point the entire transaction price is earned. We are not entitled to any commission until the performance obligation is satisfied
and are not owed any commission for unsuccessful transactions, even if services have been provided. The Company is considered to be the
principal agent as it has the right to determine the service price and to define the service performance obligations, it has control
over services provided and it is fully responsible for fulfilling the agency services pursuant to the housing agency service contracts
it signed with the housing customers. Accordingly, the Company accounts for the commissions from these agency service contracts on a
gross basis, with any commissions paid to other brokerage firms recorded as a cost of revenue. Typical payment terms set forth in the
invoice is within 30 days.
F-
12
2)
Emerging
    and other related services
The
Company generates revenues from emerging and other services such as financial services and home renovation and furnishing services. Service
fees for emerging and other services are generally recognized as revenues when services are provided.
3)
Estate
    management services and other related services
Ohmyhome
Property Management Pte. Ltd. earns estate management services revenue from Management Corporate Strata Titles (MCSTs) by being appointed
as the Managing Agent for the respective estates to provide routine management, administration and secretarial services, accounting and
finance management, and the operation and maintenance of the estates. Management believes that the estate management services are integrated
services, and it is impractical to assess standalone value to each service; accordingly, the estate management services should be considered
as single performance obligation. In consideration of the services provided by the Company, the MCSTs pay a monthly fee to the Company.
The contract is a fixed contract with a fixed fee over the contractual period. The monthly management fee of individual estate varies
depending on the size of the estates and the scope of the services required. Estate management revenue primarily contains an ongoing
performance obligation that is satisfied upon the end of each calendar month, at which point the monthly fee is earned. The revenue is
recognized over time based on the fixed contract fee over the contractual period. The Company is considered to be the principal as it
has the right to determine the service price and to define the service performance obligations, it has control over services provided
and it is fully responsible for fulfilling the estate management services pursuant to the estate management service contracts it signed
with the MCSTs. Typical payment terms set forth in the invoice are within 30 days. The Company also generates revenues from other related
services such as providing of additional manpower which are usually in ad-hoc basis, certification of documents, disbursements, marketing
initiatives and others that to be completed in a short-term period. Service fees for other services are generally recognized at the point
in time when services are provided. Typical payment terms set forth in the invoice are within 30 days.
Contract
balances
Timing
of revenue recognition may differ from the timing of invoicing to customers. For certain services, customers are required to pay before
the services are delivered. The Company recognizes a contract asset or a contract liability in the consolidated
balance sheets, depending on the relationship between the Group's performance and the customer's payment.
The
Company classifies its right to consideration in exchange for services transferred to a customer as either a receivable or a
contract asset. A receivable is a right to consideration that is unconditional as compared to a contract asset which is a right to
consideration that is conditional upon factors other than the passage of time. The Company recognizes accounts receivable in its
audited condensed consolidated balance sheets when it performs a service in advance of receiving consideration and if it has the
unconditional right to receive consideration. The Company did not have any capitalized contract cost as of December 31, 2021, 2022
and 2023.
Contract
liabilities are recognized if the Company receives consideration in advance of performance, which is mainly in relation to emerging
and other services. The Company expects to recognize a significant majority of this balance as revenue over the next 12 months, and
the remainder thereafter. As of December 31, 2021, 2022 and 2023, the contract liabilities of the Company amounted to S$
78,340
,
S$
194,300
and S$
103,655
(US$
78,568
),
respectively.
Cost
of revenue
Cost
of revenue consists primarily of personnel costs (including base pay and benefits), commission fee, property listing fee, referral fee
and subcontracting cost.
Advertising
expenditures
Advertising
expenditures are expensed as incurred and such expenses were minimal for the periods presented. Advertising expenditures have been
included as part of selling and marketing expenses. For the year ended December 31, 2021, 2022 and 2023, the advertising expense
amounted to S$
845,793
, S$
1,037,772
and
S$
911,055
(US$
690,559
),
respectively.
Technology
and development
Technology
and development expenses primarily include personnel costs (including base pay, bonuses, and benefits), platform development, and
maintaining and improving our website and mobile application development costs. We
capitalize
research and development personnel costs related to the development of our new proprietary software products and features including
HomerAI, MATCH and others, as well as acquired carrying value of the proprietary software from the acquisition of Simply Sakal. As
of December 31, 2023, research and development and software and technology, net amounted to S$
1,125,496
(US$
853,101
)
and is included in intangible assets. Other costs are expensed off
as incurred and record them in technology and development
expenses.
Selling
and marketing expenses
Selling
and marketing expenses mainly consist of promotion and marketing expenses, media expenses for online and traditional advertising, as
well as labor costs. For the year ended December 31, 2021, 2022 and 2023, the Company's selling and marketing expenses were
S$
1,717,470
, S$
1,926,003
and
S$
1,797,033
(US$
1,362,111
),
respectively.
F-
13
Employee
compensation
Singapore
(1)
Defined
    contribution plan
The
Company participates in the national pension schemes as defined by the laws of Singapore's jurisdictions in which it has operations.
Contributions to defined contribution pension schemes are recognized as an expense in the period in which the related service is performed.
(2)
Employees
    leave entitlement
Employee
entitlements to annual leave are recognized as a liability when they are accrued to the employees. The undiscounted liability for leave
expected to be settled wholly within the reporting period.
Malaysia
The
full-time employees of the Company are entitled to the government mandated defined contribution plan. The Company is required to accrue
and pay for these benefits based on certain percentages of the employees' respective salaries, subject to certain ceilings, in
accordance with the relevant government regulations, and make cash contributions to the government mandated defined contribution plan.
Government
Grant
Government
grants as compensation for expenses already incurred or for the purpose of giving immediate financial support to the Company during the
COVID-19 pandemic. The government evaluates the Company's eligibility for the grants on a consistent basis, and then makes the
payment. Therefore, there are no restrictions on the grants.
Government
grants are recognized when received and all the conditions for their receipt have been met and are recorded as part of Other Income.
The grants received were S$
492,404
, S$
248,067
and
S$
25,769
(US$
19,532
)
for the year ended December 31, 2021, 2022 and 2023, respectively from the Singapore Government.
Segment
reporting
ASC
280, "Segment Reporting", establishes standards for reporting information about operating segments on a basis consistent
with the Company's internal organizational structure as well as information about geographical areas, business segments and major
customers in financial statements for detailing the Company's business segments. 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 ("CODM") 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 products or services. Based on management's assessment, the Company has determined that it has two operating segments,
which are (i) Brokerage, emerging and another related service; and (ii) Estate management services and other related services
in Singapore. All assets of the Company are located in Singapore and all revenue is generated in Singapore. The Company has disclosed
the relevant metrics for measurement of performance in "ITEM 5. Operating and Financial Review and Prospects".
Information reported internally for performance assessment as follows:
Year
ended December 31, 2023
Brokerage,
    emerging and another related service
Estate
    management services and other related services
Total
Total
S$
S$
S$
US$
Revenue –
    external
3,635,439
846,726
4,482,165
3,397,380
Revenue – related parties
522,328
-
522,328
395,913
Total revenue
4,157,767
846,726
5,004,493
3,793,293
Total cost of revenue
(
2,702,259
)
(
582,582
)
(
3,284,841
(
2,489,836
)
Gross profit
1,455,508
264,144
1,719,652
1,303,457
Operating
    expenses
(
6,692,028
)
(
370,555
)
(
7,062,583
)
(
5,353,281
)
Share-based compensation
(
537,756
)
-
(
537,756
)
(
407,607
)
Interest income
106,023
-
106,023
80,363
Interest expense
(
29,431
)
(
2,265
)
(
31,696
)
(
24,025
)
Foreign exchange (loss) gain
264,367
-
264,367
200,384
Government grants
25,769
-
25,769
19,532
Other income
    (expense), net
(
171,028
)
(
2,265
)
(
173,293
)
(
131,353
)
Income (loss) before income
    tax expenses
(
5,407,548
)
(
108,676
)
(
5,516,224
)
(
4,181,177
)
Segment
    income (loss)
(
5,407,548
)
(
108,676
)
(
5,516,224
)
(
4,181,177
)
Total assets
9,436,152
865,788
10,301,940
7,808,643
Total liabilities
5,670,189
629,176
6,299,365
4,774,779
Net assets
3,765,963
236,612
4,002,575
3,033,864
There
was only one segment which is the brokerage, emerging and other related services segment as of December 31, 2021 and 2022.
Leases
The
Company adopted ASC 842 on January 1, 2019. The Company determines if an arrangement is a lease at inception. Operating leases are included
in operating lease right-of-use ("ROU") assets, operating lease liability, and operating lease liability, non-current in
the Company's consolidated balance sheets. ROU assets represent the Company's right to use an
underlying asset for the lease term and lease liabilities represent the Company's obligation to make lease payments arising from
the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments
over the lease term. When determining the lease term, the Company includes options to extend or terminate the lease when it is reasonably
certain that it will exercise that option, if any. As the Company's leases do not provide an implicit rate, the Company used an
incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments.
The Company has elected to adopt the following lease policies in conjunction with the adoption of ASU 2016-02: (i) for leases that have
lease terms of 12 months or less and does not include a purchase option that is reasonably certain to exercise, the Company elected not
to apply ASC 842 recognition requirements; and (ii) the Company elected to apply the package of practical expedients for existing arrangements
entered into prior to January 1, 2019 to not reassess (a) whether an arrangement is or contains a lease, (b) the lease classification
applied to existing leases, and(c) initial direct costs.
F-
14
Income
taxes
The
Company accounts for income taxes in accordance with U.S. GAAP for income taxes. The charge for taxation is based on the results for
the fiscal year as adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted
or substantively enacted by the balance sheet date.
Deferred
taxes are accounted for using the asset and liability method in respect of temporary differences arising from differences between the
carrying amount of assets and liabilities in the consolidated financial statements and the corresponding tax basis
used in the computation of assessable tax profit. In principle, deferred tax liabilities are recognized for all taxable temporary differences.
Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which deductible temporary
differences can be utilized. Deferred tax is calculated using tax rates that are expected to apply to the period when the asset is realized
or the liability is settled. Deferred tax is charged or credited in the income statement, except when it is related to items credited
or charged directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets are reduced by a valuation
allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not
be realized. Current income taxes are provided for in accordance with the laws of the relevant taxing authorities.
An
uncertain tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be
sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax
benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than
not" test, no tax benefit is recorded. No penalties and interest incurred related to underpayment of income tax for the year
ended December 31, 2021, 2022 and 2023. The Company had no uncertain tax positions for the year ended December 31, 2021, 2022 and
2023. The Company does not expect that its assessment regarding unrecognized tax positions will materially change over the next 12
months.
Comprehensive
loss
Comprehensive
loss consists of two components, net loss and other comprehensive loss. Other comprehensive loss refers to revenues, expenses, gains
and losses that under GAAP are recorded as an element of shareholders' equity but are excluded from net loss. Other comprehensive
loss consists of a foreign currency translation adjustment resulting from the Company not using the United States dollar as its functional
currencies.
Loss
per share
The
Company computes loss per share ("EPS") in accordance with ASC 260, "Earnings per Share". ASC 260 requires
companies to present basic and diluted EPS. Basic EPS is measured as net loss divided by the weighted average ordinary share
outstanding for the period. Diluted EPS presents the dilutive effect on a per share basis of the potential ordinary shares (e.g.,
convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance
date, if later. Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease
loss per share) are excluded from the calculation of diluted EPS. For the years ended December 31, 2021 and 2022, there were no
dilutive shares. For the year ended December 31, 2023, the total diluted ordinary share was
18,461,340
as compared to the basic number of ordinary share issued at
17,860,622
as of December 31, 2023.
F-
15
Related
party transactions
Parties,
which can be a corporation or individual, are considered to be related if the Company 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. Companies are also
considered to be related if they are subject to common control or common significant influence, such as a family member or relative,
shareholder, or a related corporation.
Commitments
and Contingencies
In
the normal course of business, the Company is subject to contingencies, including legal proceedings and claims arising out of the business
that relate to a wide range of matters, such as government investigations and tax matters. The Company recognizes a liability for such
contingency if it determines it is probable that a loss has occurred and a reasonable estimate of the loss can be made. The Company may
consider many factors in making these assessments including historical and the specific facts and circumstances of each matter.
Concentration
of Risks
Concentration
of credit risk
Financial
instruments that potentially expose us to concentrations of credit risk consist primarily of cash and cash equivalents and account receivable.
The Company place our cash and cash equivalents with financial institutions with high credit ratings and quality.
Accounts
receivable primarily comprise of amounts receivable from the service customers. The Company conducts credit evaluations of customers,
and generally does not require collateral or other security from our customers. The Company establish an allowance for doubtful accounts
primarily based upon the factors surrounding the credit risk of specific customers.
Concentration
of customers
As
of December 31, 2023, two customers, one is a provider of general insurance and another is a property consultancy firm, accounted for
10.0
% and
25.85
% of the account receivables respectively. None of the customers consisted of more than
10
% of account receivables as
of December 31, 2021 and 2022, respectively.
For
the year ended December 31, 2022, one major customer, Mr. Loh Kim Kang David, a shareholder and the Chairman of the board of Directors
accounted for
42.4
%
of the Company's total revenue. Other than that, no major customers contributed more than
10
% of revenue for the year ended December 31, 2021, 2022,
and 2023. Details are disclosed in the Note 10.
Concentration
of vendors
For the year ended December 31, 2021, one vendor, who is a reputable global internet company focusing on search engine
technology, online advertising and other computing technologies, accounted for
31.2
% of the Company's total purchases.
For
the year ended December 31, 2022, three vendors accounted for
17.0
%,
15.4
% and
12.8
% of total purchases. Two of vendors are providing
construction and development services, and one of them is providing search engines, on-line advertising and other computing services.
For
the year ended December 31, 2023, no vendor accounted for more than
10
% of total purchases. One vendor, who is providing search engines
and on-line advertising, accounted for
29
% of the Company's account payable.
As of December 31, 2021, one vendor,
who is providing construction and development services, accounted for
15.4
%
of the account payable. As of December 31, 2023, two vendors, both providing construction and development services, accounted for
22.1
%
and
10.4
%
of the Company's account payable respectively.
F-
16
Recently
adopted accounting pronouncements
The
Company considers the applicability and impact of all accounting standards updates ("ASUs"). Management periodically reviews
new accounting standards that are issued. Under the Jump start Our Business Start-ups Act of 2012, as amended (the "JOBS Act"),
the Company meets the definition of an emerging growth company, or EGC, and has elected the extended transition period for complying
with new or revised accounting standards, which delays the adoption of these accounting standards until they would apply to private companies.
In
May 2019, the FASB issued ASU 2019-05, which is an update to ASU Update No. 2016-13, Financial Instruments — Credit Losses (Topic
326): Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement
of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. The amendments
in Update 2016-13 added Topic 326, Financial Instruments — Credit Losses, and made several consequential amendments to the Codification.
Update 2016-13 also modified the accounting for available-for-sale debt securities, which must be individually assessed for credit losses
when fair value is less than the amortized cost basis, in accordance with Subtopic 326-30, Financial Instruments — Credit Losses
— Available-for-Sale Debt Securities. The amendments in this Update address those stakeholders' concerns by providing an
option to irrevocably elect the fair value option for certain financial assets previously measured at amortized cost basis. For those
entities, the targeted transition relief will increase comparability of financial statement information by providing an option to align
measurement methodologies for similar financial assets. Furthermore, the targeted transition relief also may reduce the costs for some
entities to comply with the amendments in Update 2016-13 while still providing financial statement users with decision-useful information.
In November 2019, the FASB issued ASU No. 2019-10, which to update the effective date of ASU No. 2016-02 for private companies, not-for-profit
organizations and certain smaller reporting companies applying for credit losses, leases, and hedging standard. The new effective date
for these preparers is for fiscal years beginning after December 15, 2022. The Company adopted the ASU on January 1, 2023 and the adoption
of this ASU did not have a material effect on the Company's consolidated financial statements.
Recently
issued accounting pronouncements
In
December 2023, the FASB issued Accounting Standards Update No. 2023-09, "Income Taxes (Topic 740): Improvements to Income Tax Disclosures"
("ASU 2023-09"), which modifies the rules on income tax disclosures to require entities to disclose (1) specific categories
in the rate reconciliation, (2) the income or loss from continuing operations before income tax expense or benefit (separated between
domestic and foreign) and (3) income tax expense or benefit from continuing operations (separated by federal, state and foreign). ASU
2023-09 also requires entities to disclose their income tax payments to international, federal, state and local jurisdictions, among
other changes. The guidance is effective for annual periods beginning after December 15, 2024. Early adoption is permitted for annual
financial statements that have not yet been issued or made available for issuance. ASU 2023-09 should be applied on a prospective basis,
but retrospective application is permitted. The Company is currently evaluating the potential impact of adopting this new guidance on
its consolidated financial statements and related disclosures.
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 operation and comprehensive loss and statements
of cash flows.
F-
17
Note
4 -
Revenues
Effective
January 1, 2019, the Company adopted ASC Topic 606, Revenue from Contracts with Customers, which replaced ASC Topic 605, using the modified
retrospective method of adoption. Results for reporting periods beginning after January 1, 2019 are presented under ASC Topic 606 while
prior period amounts are not adjusted and continue to be presented under the Company's historic accounting under ASC Topic 605.
The Company's accounting for revenues remains substantially unchanged. There were no cumulative effect adjustments made to the
contracts in place prior to January 1, 2019. The effect from the adoption of ASC Topic 606 was not material to the Company's consolidated financial statements.
Revenues
are recognized when control of the promised services and deliverables are transferred to the Company's Customers in an amount that
reflects the consideration to which the Company expects to be entitled to and receive in exchange for services and deliverables rendered.
The
following table presents the Company's revenues disaggregated by service lines for the years ended December 31, 2021, 2022 and 2023:
For the year ended December 31,
2021
2022
2023
2023
SGD
SGD
SGD
USD
Operating revenues
- Brokerage services
Independent Third Parties
3,475,750
3,069,160
2,806,930
2,127,590
Related Parties
255,836
2,900
11,000
8,338
3,731,586
3,072,060
2,817,930
2,135,928
- Property Management
Independent Third Parties
-
-
846,726
641,799
-
-
846,726
641,799
- Emerging and other services
Independent Third Parties
650,097
970,376
828,509
627,991
Related Parties
-
2,983,156
511,328
387,575
650,097
3,953,532
1,339,837
1,015,566
Total operating revenues
4,381,683
7,025,592
5,004,493
3,793,293
The
Company elected to utilize practical expedients to exclude from this disclosure the remaining performance obligations that have an original
expected duration of one year or less.
F-
18
Note
5 –
Accounts receivable, net
Accounts
receivable, net consist of the following:
December 31, 2021
December 31, 2022
December 31, 2023
December 31, 2023
SGD
SGD
SGD
USD
Accounts receivable
156,604
252,818
590,691
447,731
Less: Allowance for expected credit losses
(
23,210
)
(
9,102
)
(
9,802
)
(
7,430
)
Total accounts receivable, net
133,394
243,716
580,889
440,301
Movements
of allowance for expected credit losses accounts are as follows:
December 31, 2021
December 31, 2022
December 31, 2023
December 31, 2023
SGD
SGD
SGD
USD
Allowance for expected credit losses, beginning balance
3,712
23,210
9,102
6,899
Addition
23,210
16,683
7,619
5,776
Write-off / recovery
(
3,712
)
(
30,791
)
(
6,919
)
(
5,245
)
Allowance for expected credit losses, ending balance
23,210
9,102
9,802
7,430
As
of the end of each of the financial year, the aging analysis of accounts receivable, net of allowance for
expected
credit losses
accounts, based on the invoice date is as follows:
December 31, 2021
December 31, 2022
December 31, 2023
December 31, 2023
SGD
SGD
SGD
USD
Within 30 days
63,640
127,415
521,337
395,162
Between 31 and 60 days
23,663
42,445
5,698
4,319
Between 61 and 90 days
14,145
59,960
10,405
7,887
More than 90 days
31,946
13,896
43,449
32,933
Total accounts receivable, net
133,394
243,716
580,889
440,301
F-
19
Note
6 -
Deposit for an acquisition
Deposit for an acquisition consist of the following:
December 31, 2021
December 31, 2022
December
31,
2023
December
31,
2023
SGD
SGD
SGD
USD
Deposit for an acquisition
i
-
-
3,370,757
2,554,959
Less: Long term portion
-
-
-
-
Deposit for an acquisition – current portion
-
-
3,370,757
2,554,959
i
As
                                                                                                                                                                                                                 at December 31, 2023, the Company had a deposit for an acquisition include the amounts of S$
618,286
which is the outstanding balance of a loan facility that the Company, on May 26, 2023, offered to Ohmyhome Property, Inc. to support
                                                                                                                                                                                                                 working capital for budding real estate agency Ohmyhome Property, Inc., with interest charged at
5
%
                                                                                                                                                                                                                 per annum and repayment term of
1
year or 14 days from the date of demand, and S$
2,686,340
(US$
1,986,288
)
                                                                                                                                                                                                                 which is the debt purchased from the debt seller on July 3, 2023 and its interest that is owed by Ohmyhome Property, Inc. The
                                                                                                                                                                                                                 Company intends to acquire Ohmyhome Property Inc. and the amount due from Ohmyhome Property Inc. will be taken into consideration in
                                                                                                                                                                                                                 the potential acquisition.
Note
7 –
Property and equipment, net
Property
and equipment, net consist of the following:
December 31, 2021
December
    31, 2022
December
    31, 2023
December
    31, 2023
SGD
SGD
SGD
USD
At
    cost:
Office
    furniture and fittings
149,929
150,000
166,901
126,507
Office
    equipment
135,885
151,141
211,066
159,984
Leasehold
    improvements
9,732
9,732
10,260
7,777
Total
295,546
310,873
388,227
294,268
Accumulated
    depreciation
(
245,559
)
(
275,511
)
(
309,959
)
(
234,942
)
Loss of disposal of property and equipment
-
-
453
343
Property
    and equipment, net
49,987
35,362
78,721
59,669
Depreciation
expenses for the years ended December 31, 2021, 2022 and 2023 amounted to S$
12,886
, S$
29,952
and S$
34,448
(US$
26,111
)
respectively.
No
impairment loss had been recognized for the years ended December 31, 2021, 2022 and 2023, respectively.
F-
20
Note
8 -
Intangible Assets
Intangible
assets, stated at cost less accumulated amortization, consisted of the following
:
2021
2022
2023
2023
SGD
SGD
SGD
USD
Beginning of year
-
-
-
-
Customer relationships
-
-
1,944,044
1,473,542
Software
-
-
271,693
205,937
Research and development
-
-
885,675
671,321
Less: accumulated amortization
-
-
(
123,848
)
(
93,873
)
End of year
-
-
2,977,564
2,256,927
Estimated
amortization expense for each of the next five years:
$
2024
(
651,035
)
2025
(
651,035
)
2026
(
651,035
)
2027
(
565,450
)
2028
(
459,009
)
(
2,977,564
)
Note
9 –
Goodwill
Changes
in the carrying amount of goodwill were as follows:
2021
2022
2023
2023
SGD
SGD
SGD
USD
Beginning of year
-
-
-
-
Acquisition (Note 9)
-
-
2,213,460
1,677,753
End of year
-
-
2,213,460
1,677,753
Impairment
exists when a reporting unit's carrying value of goodwill exceeds its fair value. At December 31, 2023, the Company's
reporting unit had positive equity and the Company elected to perform a qualitative assessment to determine if it was more likely
than not that the fair value of the reporting unit exceeded its carrying value, including goodwill. In the qualitative assessment,
the Company considers factors such as macroeconomic conditions, industry and market conditions, overall financial performance
related to the operation, consider plans and strategies of the reporting unit. The qualitative assessment indicated that it was
more likely than not that the fair value of the reporting unit exceeded its carrying value, resulting in no impairment being recorded.
Note
10 –
Business combination
On
October 6, 2023, Ohmyhome (BVI), a wholly owned subsidiary of the Company, acquired
100
% of the total number of issued shares in the
capital of Simply Sakal Pte. Ltd. ("Simply"), a tech-enabled property management company in Singapore, for the total consideration
of S$
4,712,000
, consisting of S$
1,712,000
in cash and S$
3,000,000
in the form of consideration shares, which shall be satisfied by way
of the Cash Consideration and the allotment and issuance of the Consideration Shares in four (4) tranches in accordance with the Sale
and Purchase Agreement ("SPA").
On
October 6, 2023, the Company paid the first tranche of the S$
513,600
in Cash Consideration and issued
171,384
Ordinary Shares "to
the Simply Sellers in the proportion set out in the SPA, in satisfaction of the Cash Consideration and the Consideration Shares payable
and/or to be allotted and issued on the Completion Date, respectively. Upon completion of the Simply Sakal Acquisition, Simply became an indirect wholly-owned subsidiary of the Company.
With
the acquisition of Simply, Ohmyhome has expanded its services to include property management services, to provide residents of private
condominiums and executive condominiums in Singapore with quality estate management services and a technology platform for users to access
the services and provide feedback with ease.
Acquisition-related
costs of S$
90,375
(US$
68,502
) are included in general and administrative expenses in the Company's income statement for the
year ended December 31, 2023. The fair value of the common shares issued as part of the consideration paid for Simply was determined
on the basis of the value of the consideration at each issuance as specified in the SPA.
F-
21
Goodwill
of S$
2,213,460
(US$
1,677,753
) arising from the acquisition consisted largely of synergies resulting from the combining
of the operations of the companies. The fair value of S$
1,944,044
(US$
1,473,542
) of intangible assets was related to potential customer
relationships derived from existing customers. The following table summarizes the consideration paid for Simply and the amounts of the assets acquired and liabilities
assumed recognized at the acquisition date:
October
    6, 2023
Consideration
SGD
Cash
513,600
Equity instruments
750,000
Consideration
    payables
3,239,193
Fair
    value of total consideration transferred
4,502,793
SGD
ASSETS
Cash and bank
    balances
204,289
Accounts receivable
190,283
Prepayments
12,926
Deposits
16,160
Property and equipment, net
27,845
Intangible assets
271,693
Operating lease right-of-use
    assets, net
14,817
Other assets
43,235
Total assets
781,248
LIABILITIES
Accounts payable
86,798
Accrued liabilities and other
    payables
242,604
Bank loans, current portion
43,413
Operating lease obligation,
    current
15,241
Bank loans, non-current portion
47,903
Total liabilities
435,959
Total identifiable
    net assets
345,289
Intangible asset (customer
    relationship)
1,944,044
Goodwill
2,213,460
Fair value
    of total consideration transferred
4,502,793
The
fair value of net assets acquired includes fair value adjustments to certain receivables that were not considered impaired as of the
acquisition date. The fair value adjustments were determined using discounted contractual cash flows. However, the Company believes that
all contractual cash flows related to these financial instruments will be collected. As such, these receivables were not considered impaired
at the acquisition date and were not subject to the guidance relating to purchased credit impaired loans, which have shown evidence of
credit deterioration since origination. Receivables acquired that were not subject to these requirements include customer receivables
with a fair value and gross contractual amounts receivable of S$
190,283
on the date of acquisition.
The
following table presents supplemental unaudited pro forma information as if the acquisition had occurred at the beginning of 2023. The
pro forma financial information is not necessarily indicative of the results of operations that would have occurred had the transactions
been effected on the assumed dates.
December 31, 2023
December 31, 2023
SGD
USD
Revenue
7,315,963
5,545,337
Net loss
(
6,368,852
)
(
4,827,448
)
Basic earnings per share
(
0.36
)
(
0.27
)
Diluted earnings per share
(
0.34
)
(
0.26
)
Note
11 –
Stock-based compensation
The
Company has one share-based compensation plan as describe below. Total compensation cost that has been charged against income for
the plan was S$
537,756
(US$
407,607
)
during the year ended December 31, 2023.
Stock
Option Plan
In
December 2023, the Company adopted the 2023 Equity Incentive Plan (the "2023 Incentive Plan"), for the purpose of granting
share-based compensation awards to employees, directors and consultants to incentivize their performance and align their interests with
ours. Under the 2023 Incentive Plan, we are authorized to issue an aggregate of
2,000,000
ordinary shares. As of the date of this annual
report, no ordinary shares have been granted and outstanding,
1,025,527
options have been granted and outstanding, of which
688,652
options
were granted to certain of our management members and directors.
The
following summarize the terms of the 2023 Incentive Plan.
Types
of Awards.
The 2023 Incentive Plan permits the awards of options, stock appreciation rights, restricted stock, restricted stock
units, stock bonus awards and/or performance compensation awards.
Plan
Administration
.
The 2023 Incentive Plan is administered by the Compensation Committee of the Board or any other committee
appointed by the Board to administer this Plan (or if no Committee is appointed, the Board). The plan administrator is entitled to determine
the participants who are to receive awards, the number of awards to be granted, and the terms and conditions of each award grant.
Eligibility
.
Employees, directors and officers and the consultants of our company are eligible to participate pursuant to the terms of the 2023
Incentive Plan.
Conditions
of Award
.
The plan administrator shall determine the participants, types of awards, numbers of shares to be covered by
awards, terms and conditions of each award, and provisions with respect to the vesting schedule, settlement, exercise, repurchase, cancellation,
forfeiture, restrictions, limitations or suspension of awards.
Term
of Award
. The term of each award shall be fixed by the administrator and is stated in the award agreement between recipient of
an award and us. No award shall be granted under the 2023 Incentive Plan after ten years from the date the 2023 Incentive Plan was approved
by the board.
F-
22
Vesting
Schedule
. In general, the plan administrator determines the vesting schedule, which is set forth in the award agreement. Except for
75,986
has vesting period of
1
year, all option has vested immediately from the date of grant.
Transfer
Restrictions
. Unless otherwise determined by the administrator of the 2023 Incentive Plan, no award and no right under any such
award shall be sold, pledged, assigned, hypothecated, transferred, or disposed of in any manner other than by will or by the laws of
descent and distribution or pursuant to a qualified domestic relations order, and shall not be subject to execution, attachment, or similar
process.
The
fair value of each option award is estimated on the date of grant using a closed form option valuation (Black-Scholes) model that uses
the assumptions noted in the table below. Expected volatilities are based on historical volatilities of the Company's common stock.
An illiquidity discount was estimated which takes into account that the options are not transferable. The risk-free interest rate for
the expected term of the option is based on the U.S. Treasury yield curve in effect at the time of the grant.
The
fair value of options granted was determined using the following weighted-average assumptions as of grant date.
2023
Risk-free interest rate
3.93
%
Illiquidity Discount
30
%
Expected stock price volatility
62.3
%
Dividend yield
-
%
A
summary of the activity in the 2023 Equity Incentive Plan follows:
Options
Shares
Weighted Average Exercise Price
Weighted
    Average Remining Contractual Term (Year)
Aggregate Intrinsic Value
USD
USD
Outstanding at beginning of year
-
-
-
-
Granted
1,025,527
1.67
9.3
429,388
Exercised
-
-
-
-
Forfeited or expired
-
-
-
Outstanding at end of year
1,025,527
1.67
9.3
429,388
Fully
vested and expected to vest
945,541
1.60
9.4
Exercisable at end of year of 2023
945,541
9.4
9.4
407,607
Information
related to the stock option plan during each year follows:
2022
2023
2023
SGD
SGD
USD
Intrinsic value of options exercised
-
-
Cash received from option exercises
-
-
Tax benefit from option exercises
-
-
Weighted average fair value of options granted
566,492
429,388
As
of December 31, 2023, there was S$
28,736
(US$
21,781
) of total unrecognized compensation cost related to non-vested stock options granted
under the 2023 Equity Incentive Plan. The cost is expected to be recognized under a weighted average period of
7.4
year.
Note
12 –
Bank loans
Outstanding
balances of bank loans consist of the following:
Bank Name
Drawn/
Maturities
Interest Rate
Collateral/Guarantee
December 31, 2021
SGD
December 31, 2022
SGD
December 31, 2023
SGD
December 31, 2023
USD
CIMB Bank Berhad, Singapore Branch
August 2020 /August 2023
3.00
%
Guaranteed by Ms. Rhonda Wong, Chief Executive Officer and Director of the Company and Ms. Race Wong, Chief Operating Officer and Director of the Company
56,663
23,005
-
-
DBS Bank Ltd.
June 2020 /June 2025
3.00
%
Guaranteed by Ms. Rhonda Wong, Chief Executive Officer and Director of the Company and Anthill, major shareholder of the Company
715,566
518,715
315,878
239,428
Maybank Singapore Limited
November 2020/November 2025
2.75
%
Guaranteed by Ms. Rhonda Wong, Chief Executive Officer and Director of the Company and Ms. Race Wong, Chief Operating Officer and Director of the Company
317,934
239,982
159,859
121,170
United Overseas Bank Limited
November 2020/November 2025
2.25
%
Guaranteed by Mr. Kenneth Chong, Chief Executive Officer and Director of Ohmyhome Property Management Pte Ltd, Mr. Cho Ching Joe Kwan and Mr. Kok Wah Ming, Director of the Company
-
-
82,018
62,168
Total
1,090,163
781,702
557,755
422,766
Bank loans, current portion
299,543
305,965
331,528
251,291
Bank loans, non-current portion
790,620
475,737
226,227
171,475
Interest
expense for the years ended December 31, 2021, 2022 and 2023 amounted to S$
36,696
, S$
32,127
and S$
19,105
(US$
14,481
)
respectively.
The
maturities schedule is as follows:
Twelve
months ending December 31,
SGD
USD
2024
331,528
251,291
2025
226,227
171,475
Total
557,755
422,766
F-
23
Note
13 –
Accrued liabilities and other payables
The
components of accrued expenses and other payables are as follows:
December 31, 2021
December 31, 2022
December 31, 2023
December 31, 2023
SGD
SGD
SGD
USD
Accrued payroll and welfare
*
68,087
73,110
491,009
372,174
Accrued expenses
**
66,606
13,400
319,486
242,163
Other tax payable
***
67,347
25,101
86,788
65,783
Other payable
****
82,605
142,685
596,757
452,330
Total accrued liabilities and other payables
284,645
254,296
1,494,040
1,132,450
*
Includes
    salary and fees due to directors amounting to S$
427,896
as of December 31, 2023,
    whereas the salaries were due and payout was postponed as agreed with the directors.
**
Accrued
    expenses mainly consist of accrual of professional service fees and other costs incurred yet to bill.
***
Mainly
    refers to Goods and Services Tax ("GST") payable. Sales revenue and purchase expense represent the invoiced value of
    goods, net of GST. The sales of the Company's products and services are subject to a GST on the gross sales price. The Company
    is subject to GST at the prevailing rate in Singapore (currently 9%) and is exempted Sales and Service Tax from Malaysia. The GST
    will be offset by GST paid by the Company on purchase of renovation materials and other products, or services included in the cost
    of providing services and other expenses.
****
Other
    payable mainly consists of payable for other services and utilities expenses. As of December 31, 2023, there is a short-term advances
    from directors with a balance of S$
541,636
(US$
410,548
).
Note
14 –
Related party balances and transactions
Nature
of relationships with related parties
Related
    parties
Relationship
Ms.
    Rhonda Wong
Shareholder,
    Director, Chief Executive Officer
Vienna
    Management Ltd
Shareholder,
    wholly-owned by the Chairman of the board of Directors
Mr.
    Loh Kim Kang David ("Mr. Loh")
Shareholder,
    the Chairman of the board of Directors
Termbasu Holding Pte Ltd
Owned by the Chairman of the board of Directors
F-
24
For
the years ended December 2021, 2022 and 2023
Related
party balances
Transaction nature
Name
2021
2022
2023
2023
SGD
SGD
SGD
USD
Amount due to
Vienna Management Ltd
-
2,290,044
ii
-
-
Amount due from
Vienna Management Ltd
870,728
i
Amount due from
Anthill Corp
-
-
3,495
iv
2,649
Contract liability
Mr. Loh
-
103,908
iii
-
-
Amount due to
Ms. Wong Wan Chew
-
-
240,000
v
181,915
Amount due to
Ms Wong Wan Pei
-
-
188,425
vi
142,822
i
The Company had an unsecured, interest-free loan to Vienna Management Ltd amounting to S$
870,728
in December 2021. As of December 31, 2021 and 2022, the loan balance due from Vienna Management Ltd amounted to S$
870,728
and
nil
respectively. The amounts were wholly settled in cash in February 2022.
iii
On May 1, 2019 and December 1, 2022 the Company entered into two separated interest-free loan facility agreements
with Vienna Management Ltd, one of the Company's major shareholders. Both revolving loan facility agreements offered up to S$
2.0
million each for general working capital and general corporate purposes. The amount of S$
2,290,044
(US$
1,708,478
) on December 31, 2022
had been fully settled in March 2023.
iii
On
                                                                                                                                                                        February 25, 2022, the Company entered into a services agreement with Mr. Loh., with a term from February 25, 2022, to complete a
                                                                                                                                                                        renovation project in consideration S$
3,618,250
(US$
2,699,381
).
                                                                                                                                                                        The Company received in advance of completion of performance obligations under an agreement amounted to S$
103,908
(US$
77,520
) as of December 31, 2022.
iv
On June 22, 2023,
the Company extended payment for Notarization services for Anthill Corp in view of operational urgency. This amount will be recovered
by December 31, 2024 from Anthill Corp.
v
On
                                            December 28, 2023, Ms. Wong Wan Chew made short-term advances to the Company S$
240,000
for
                                            general working capital and general corporate purposes.
vi
On
                                                                                                                                                                       March 10 and September 12, 2023, Ms. Wong Wan Pei paid on behalf of the Company using her credit card facility for PropertyGuru
                                                                                                                                                                       advertisement packages for the amounts of S$
169,817
and S$
110,000
,
                                                                                                                                                                       respectively, while the Company repaid the monthly instalments. During the year, the accumulated credit card settlements amounted to S$
291,392
and resulted an overpayment of S$
11,575
. On
November 30, 2023, Ms. Wong Wan Pei made short-term advances to the Company S$
200,000
for general working capital and general corporate
purposes.
Related
party transactions
Transaction nature
Name
December 31, 2021
December 31, 2022
December 31, 2023
December 31, 2023
SGD
SGD
SGD
USD
Brokerage services provided to
Ms. Rhonda Wong
1,050
(1)
2,900
(1)
-
-
Brokerage services provided to
Mr. David Loh
-
11,000
(3)
8,338
Brokerage services provided to
Termbasu Holding Pte Ltd
254,786
(2)
-
-
-
Emerging and other services to
Mr. David Loh
-
2,981,957
(4)
511,040
(4)
387,357
Emerging and other services to
Ms. Rhonda Wong
-
1,199
(5)
288
(5)
218
(1)
Ms. Rhonda Wong engaged the Company to look for tenant for a property in September 2021 and March 2022. The respective
project was completed during year ended December 31, 2021 and 2022, and Ms. Rhonda Wong paid the rental commission to the Company, being
S$
1,050
and S$
2,900
(US$
2,164
).
(2)
Termbasu Holding Pte Ltd entered seven (7) service agreements with the Company to sale seven (7) private properties
in January 2022. The commission was
2
% of transaction price and paid upon completion of the transactions during the year ended December
31, 2022.
(3)
Mr.
    David Loh engaged the Company to look for a tenant for a property and was completed during the year ended December 31, 2023. Mr.
    David Loh paid a service fee of S$
11,000
(US$
8,338
) to the Company.
(4)
On
    February 25, 2022, the Company entered into a services agreement with subsequent various orders with Mr. Loh., with a term from
    February 25, 2022, to complete a renovation project in total consideration S$
3,492,997
(US$
2,612,033
). For the year ended December
    31, 2022, the project was not completed and Mr. Loh. paid to the Company in consideration S$
3,085,865
(US$
2,302,197
). The Company
    received in advance of completion of performance obligations under an agreement amounted to S$
103,908
(US$
77,520
) as of December 31,
    2022. During the year ended December 31, 2022, the Company recognized revenue S$
2,981,957
(US$
2,224,676
) for the project. During the
    year ended December 31, 2023, revenue recognized for the services agreement with Mr. David Loh for S$
511,040
(US$
387,357
).
(5)
Ms.
Rhonda Wong engaged the Company to move and clean her house in April 2022. The project was completed during year ended December 31, 2022,
and Ms. Rhonda Wong paid a service fee of S$
1,199
(US$
896
)
to the Company.
Ms. Rhonda Wong engaged the Company to perform aircon cleaning for her house and the project was completed during the year ended December
31, 2023, and Ms. Rhonda Wong paid a service fee of S$
288
(US$
218
)
to the Company.
F-
25
Note
15 –
Income taxes
Caymans
and BVIs
The
Company and its subsidiary are domiciled in the Cayman Islands and the British Virgin Islands, respectively. Both localities currently
enjoy permanent income tax holidays; accordingly, the Company and Ohmyhome BVI do not accrue income taxes.
Singapore
Ohmyhome
(S), Ohmyhome Renovation Pte Ltd, Ohmyhome Insurance Pte Ltd, Cora Pro Pte Ltd and DreamR Projects Pte. Ltd., Ohmyhome Property Management Pte. Ltd. are incorporated in Singapore and
are subject to Singapore Corporate Tax on the taxable income as reported in its statutory financial statements adjusted in accordance
with relevant Singapore tax laws. The applicable tax rate is
17
% in Singapore, with
75
% of the first S$
10,000
taxable income and
50
%
of the next S$
190,000
taxable income exempted from income tax.
Net
operating loss will be carried forward indefinitely under Singapore profits tax regulation. As of December 31, 2021, 2022 and 2023,
the Company did not generate net taxable income to utilize net operating loss, which will carry forwards to offset future taxable
income.
Malaysia
Ohmyhome
Sdn Bhd and Ohmyhome Realtors Sdn Bhd are subject to Malaysia Corporate Tax on the taxable income as reported in its statutory financial
statements adjusted in accordance with relevant Malaysia tax laws. The standard corporate income tax rate in Malaysia is
24
%. However,
if the company has a paid-up capital of MYR
2.5
million or less, and gross income from business of not more than MYR
50
million, the
tax rate will be
17
% on the first MYR
600,000
and
24
% on amount exceeding MYR
600,000
.
The
operations in Malaysia incurred cumulative net operating losses which can be carried forward for a maximum period of seven consecutive
years to offset future taxable income.
The
components of loss before income taxes were comprised of the following:
December 31,
2021
December 31,
2022
December 31,
2023
December 31,
2023
SGD
SGD
SGD
USD
Tax jurisdiction from:
Singapore
(
1,764,537
)
(
2,959,534
)
(
5,434,925
)
(
4,119,554
)
Malaysia
(
128,738
)
(
114,507
)
(
81,299
)
(
61,623
)
Loss before income taxes provision
(
1,893,275
)
(
3,074,041
)
(
5,516,224
)
(
4,181,177
)
The
provision for income taxes consisted of the following:
December 31,
2021
December 31,
2022
December 31,
2023
December 31,
2023
SGD
SGD
SGD
USD
Deferred tax assets:
Singapore
255,364
503,121
924,114
700,458
Malaysia
21,885
19,466
13,644
10,342
Less: valuation allowance
Singapore
(
255,364
)
(
503,121
)
(
924,114
)
(
700,458
)
Malaysia
(
21,885
)
(
19,466
)
(
13,644
)
(
10,342
)
Deferred tax assets
-
-
-
-
F-
26
Uncertain
tax positions
The
Company evaluates each uncertain tax position (including the potential application of interest and penalties) based on the technical
merits, and measures the unrecognized benefits associated with the tax positions. As of December 31, 2021, 2022 and 2023, the
Company did not have any significant unrecognized uncertain tax positions. The Company did not incur any interest and penalties
related to potential underpaid income tax expenses for the years ended December 31, 2021, 2022 and 2023 and also does not anticipate
any significant increases or decreases in unrecognized tax benefits in the next 12 months from December 31, 2023.
Note
16 –
Equity
Ordinary
shares
For
the sake of undertaking a public offering of the Company's ordinary shares, the Company has performed a series of re-organizing
transactions resulting in
16,250,000
shares of ordinary shares outstanding that have been retroactively restated to the beginning of
the first period presented. A further
2,800,000
shares were issued by March 23, 2023, and
171,384
shares were issued on October 6, 2023,
resulting in
19,221,384
shares of ordinary shares outstanding as at December 31, 2023. The Company only has one single class of ordinary
shares that are accounted for as permanent equity.
Note
17 –
Commitment and Contingencies
Lease
commitments
The
Company determines if a contract contains a lease at inception. US GAAP requires that the Company's leases be evaluated and classified
as operating or finance leases for financial reporting purposes. The classification evaluation begins at the commencement date and the
lease term used in the evaluation includes the non-cancellable period for which the Company has the right to use the underlying asset,
together with renewal option periods when the exercise of the renewal option is reasonably certain and failure to exercise such option
which results in an economic penalty.
F-
27
The
Company has two property lease agreements with lease terms ranging for one year and two years, respectively. The Company's lease
agreements do not contain any material residual value guarantees or material restrictive covenants. Upon adoption of ASU 2016-02, no
right-of-use ("ROU") assets nor lease liability was recorded for the lease with a lease term with one year.
For
the years ended December 31, 2021, 2022 and 2023, there were
no
rent expenses for the short term lease.
The
Company's commitment for minimum lease payments under the operating lease that is within twelve months as of December 31, 2023
as follow:
Twelve months ending December 31,
Minimum lease
payment
2024
348,323
2025
113,129
2026-2027
-
Total future lease payment
461,452
Amount representing interest
(
5,761
)
Present value of operating lease liabilities
455,691
Less: current portion
(
342,983
)
Long-term portion
112,708
The
following summarizes other supplemental information about the Company's operating lease as of December 31, 2023:
Weighted average discount rate
2.15
%
Weighted average remaining lease term (years)
2.0
years
Note
18 –
Subsequent events
The
Company has assessed all events from December 31, 2023, up through April 23, 2024 which is the date that these consolidated
financial statements are available to be issued.
On
February 16, 2024, the Company completed its follow-on public offering. In this offering, the Company issued
3,555,555
Ordinary Shares
at a price of US$
1.35
per share. The Company received gross proceeds in the amount of US$
4.8
million before deducting any underwriting
discounts or expenses.
Ohmyhome Pte. Ltd., a wholly owned subsidiary of the Company, has signed a Letter of Offer for a working capital loan of S$
432,000
(US$
327,397
) by an established private lender on
February 2, 2024, and has received S$
427,216
(US$
323,820
)
in proceeds net of administrative fees on April 19, 2023, with a loan term of
5
years at an interest rate of
7.50
%
per annum.
Aside
to this, there are no material subsequent events that require disclosure in these consolidated financial statements.
F-
28