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Financial risk management (Tables) | 12 Months Ended
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Jun. 30, 2025
Financial Risk Management |
Schedule of group’s current credit risk grading framework | The Group’s current credit risk grading framework comprises the following categories: Schedule of group’s current credit risk grading framework
Category |  | Definition of category |  | Basis for recognising expected credit loss (ECL)
I |  | Counterparty has a low risk of default and does not have any past-due amounts. |  | 12-month ECL
II |  | Amount is >30 days past due or there has been a significant increase in credit risk since initial recognition. |  | Lifetime ECL - not credit-impaired
III |  | Amount is >60 days past due or there is evidence indicating the asset is credit-impaired (in default). |  | Lifetime ECL - credit impaired
IV |  | There is evidence indicating that the debtor is in severe financial difficulty and the debtor has no realistic prospect of recovery. |  | Amount is written off
Schedule of financial assets, minimum exposure to credit risk | The table below details the credit quality of the Group’s financial assets, as well as maximum exposure to credit risk by credit risk rating categories: Schedule of financial assets, minimum exposure to credit risk
|  | Note |  |  | Category |  | 12-month or lifetime ECL |  | Gross carrying amount |  |  | Loss allowance |  |  | Net carrying amount |
|  |  |  |  |  |  |  |  | US$ |  |  | US$ |  |  | US$ |
June 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  |  | 12 |  |  | Note 1 |  | Lifetime ECL (simplified) |  |  | 2,154,300 |  |  |  | (462,593 | ) |  |  | 1,691,707 |
Other receivables |  |  | 12 |  |  | I |  | 12-month ECL |  |  | 105,502 |  |  |  | - |  |  |  | 105,502 |
Deposits |  |  | 12 |  |  | I |  | 12-month ECL |  |  | 5,324,813 |  |  |  | - |  |  |  | 5,324,813 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | (462,593 | ) |  |  |  |
Basel Medical Group Ltd. and its Subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For year ended June 30, 2025 and 2024
25. | Financial risk management (Continued)
| a) | Credit risk (Continued)
|  | Note |  |  | Category |  | 12-month or lifetime ECL |  | Gross carrying amount |  |  | Loss allowance |  |  | Net carrying amount |
|  |  |  |  |  |  |  |  | S$ |  |  | S$ |  |  | S$ |
June 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  |  | 12 |  |  | Note 1 |  | Lifetime ECL (simplified) |  |  | 2,740,055 |  |  |  | (588,373 | ) |  |  | 2,151,682 |
Other receivables |  |  | 12 |  |  | I |  | 12-month ECL |  |  | 134,188 |  |  |  | - |  |  |  | 134,188 |
Deposits |  |  | 12 |  |  | I |  | 12-month ECL |  |  | 6,772,629 |  |  |  | - |  |  |  | 6,772,629 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | (588,373 | ) |  |  |  |
June 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  |  | 12 |  |  | Note 1 |  | Lifetime ECL (simplified) |  |  | 2,133,573 |  |  |  | (460,413 | ) |  |  | 1,673,160 |
Other receivables |  |  | 12 |  |  | I |  | 12-month ECL |  |  | 213,644 |  |  |  | - |  |  |  | 213,644 |
Deposits |  |  | 12 |  |  | I |  | 12-month ECL |  |  | 90,252 |  |  |  | - |  |  |  | 90,252 |
Amount due from related parties |  |  | 14 |  |  | I |  | 12-month ECL |  |  | 10,557,240 |  |  |  | - |  |  |  | 10,557,240 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  | (460,413 | ) |  |  |  |
Schedule of credit risk | Schedule of credit risk
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
|  | Trade and other receivables |
|  | Days past due |
|  | Not past due |  |  | 1 – 60 days |  |  | 61 – 120 days |  |  | > 120 days |  |  | > 365 days |  |  | Total |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
June 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ECL rate |  |  | 15 | % |  |  | 54 | % |  |  | 54 | % |  |  | 59 | % |  |  | 59 | % |  |  | - |
Estimated total gross carrying amount at |  |  | 632,695 |  |  |  | 770,490 |  |  |  | 192,280 |  |  |  | 303,801 |  |  |  | 255,034 |  |  |  | 2,154,300 |
ECL |  |  | (91,560 | ) |  |  | (136,811 | ) |  |  | (53,479 | ) |  |  | (106,784 | ) |  |  | (73,959 | ) |  |  | (462,593 | )
Other receivables |  |  | - |  |  |  | 12,391 |  |  |  | 24,763 |  |  |  | 14,267 |  |  |  | 54,081 |  |  |  | 105,502 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,797,209 |
|  | S$ |  |  | S$ |  |  | S$ |  |  | S$ |  |  | S$ |  |  | S$ |
|  | Trade and other receivables |
|  | Days past due |
|  | Not past due |  |  | 1 – 60 days |  |  | 61 – 120 days |  |  | > 120 days |  |  | > 365 days |  |  | Total |
|  | S$ |  |  | S$ |  |  | S$ |  |  | S$ |  |  | S$ |  |  | S$ |
June 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ECL rate |  |  | 15 | % |  |  | 54 | % |  |  | 54 | % |  |  | 59 | % |  |  | 59 | % |  |  | - |
Estimated total gross carrying amount at |  |  | 804,724 |  |  |  | 979,987 |  |  |  | 244,561 |  |  |  | 386,405 |  |  |  | 324,378 |  |  |  | 2,740,055 |
ECL |  |  | (116,455 | ) |  |  | (174,010 | ) |  |  | (68,020 | ) |  |  | (135,819 | ) |  |  | (94,069 | ) |  |  | (588,373 | )
Other receivables |  |  | - |  |  |  | 15,760 |  |  |  | 31,496 |  |  |  | 18,146 |  |  |  | 68,786 |  |  |  | 134,188 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,285,870 |
June 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ECL rate |  |  | 1.95 | % |  |  | 2.02 | % |  |  | 2.61 | % |  |  | 10.54 | % |  |  | 89.08 | % |  |  |  |
Estimated total gross carrying amount at |  |  | 814,544 |  |  |  | 321,783 |  |  |  | 227,123 |  |  |  | 323,323 |  |  |  | 446,800 |  |  |  | 2,133,573 |
ECL |  |  | (15,880 | ) |  |  | (6,494 | ) |  |  | (5,939 | ) |  |  | (34,093 | ) |  |  | (398,007 | ) |  |  | (460,413 | )
Other receivables |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 213,644 |  |  |  | 213,644 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,886,804 |
Schedule of remaining contractual undiscounted repayment obligations | The table below summarises the maturity profile of the Group’s financial assets and liabilities at the reporting date based on contractual undiscounted repayment obligations. Schedule of remaining contractual undiscounted repayment obligations
|  | Carrying amount |  |  | Contractual cash flows |  |  | One year or less |  |  | Two years to five years |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
June 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables |  |  | 7,016,520 |  |  |  | 7,016,520 |  |  |  | 7,016,520 |  |  |  | - |
Cash and cash equivalents |  |  | 2,393,636 |  |  |  | 2,393,636 |  |  |  | 2,393,636 |  |  |  | - |
Amount due from related parties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total undiscounted financial assets |  |  | 9,410,156 |  |  |  | 9,410,156 |  |  |  | 9,410,156 |  |  |  | - |
Basel Medical Group Ltd. and its Subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For year ended June 30, 2025 and 2024
25. | Financial risk management (Continued)
| c) | Liquidity risk (Continued)
Analysis of financial instruments by remaining contractual maturities (Continued)
|  | Carrying amount |  |  | Contractual cash flows |  |  | One year or less |  |  | Two years to five years |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
June 30, 2025 (Continued) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 4,949,404 |  |  |  | 4,949,404 |  |  |  | 4,949,404 |  |  |  | - |
Lease liabilities |  |  | 3,944,080 |  |  |  | 4,123,479 |  |  |  | 1,738,177 |  |  |  | 2,385,303 |
Amount due to related parties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amount due to a former director |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amount due to related parties |  |  | 1,140,266 |  |  |  | 1,140,266 |  |  |  | 1,140,266 |  |  |  | - |
Borrowings |  |  | 48,251 |  |  |  | 48,251 |  |  |  | 48,251 |  |  |  | - |
Total undiscounted financial liabilities |  |  | 10,082,001 |  |  |  | 10,261,400 |  |  |  | 7,876,098 |  |  |  | 2,385,303 |
Total net undiscounted financial assets/ (liabilities) |  |  | (671,845 | ) |  |  | (851,244 | ) |  |  | 1,534,058 |  |  |  | (2,385,303 | )
|  | Carrying amount |  |  | Contractual cash flows |  |  | One year or less |  |  | Two years to five years |
|  | S$ |  |  | S$ |  |  | S$ |  |  | S$ |
June 30, 2025 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables |  |  | 8,924,312 |  |  |  | 8,924,312 |  |  |  | 8,924,312 |  |  |  | - |
Cash and cash equivalents |  |  | 3,044,466 |  |  |  | 3,044,466 |  |  |  | 3,044,466 |  |  |  | - |
Total undiscounted financial assets |  |  | 11,968,778 |  |  |  | 11,968,778 |  |  |  | 11,968,778 |  |  |  | - |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 6,295,147 |  |  |  | 6,295,147 |  |  |  | 6,295,147 |  |  |  | - |
Lease liabilities |  |  | 5,016,475 |  |  |  | 5,244,654 |  |  |  | 2,210,787 |  |  |  | 3,033,867 |
Amount due to related parties |  |  | 1,450,305 |  |  |  | 1,450,305 |  |  |  | 1,450,305 |  |  |  | - |
Borrowings |  |  | 61,371 |  |  |  | 61,371 |  |  |  | 61,371 |  |  |  | - |
Total undiscounted financial liabilities |  |  | 12,823,298 |  |  |  | 13,051,477 |  |  |  | 10,017,610 |  |  |  | 3,033,867 |
Total net undiscounted financial assets/ (liabilities) |  |  | (854,520 | ) |  |  | (1,082,699 | ) |  |  | 1,951,168 |  |  |  | (3,033,867 | )
Basel Medical Group Ltd. and its Subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For year ended June 30, 2025 and 2024
25. | Financial risk management (Continued)
| c) | Liquidity risk (Continued)
Analysis of financial instruments by remaining contractual maturities (Continued)
|  | Carrying amount |  |  | Contractual cash flows |  |  | One year or less |  |  | Two years to five years |
|  | S$ |  |  | S$ |  |  | S$ |  |  | S$ |
June 30, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables |  |  | 1,763,412 |  |  |  | 1,763,412 |  |  |  | 1,763,412 |  |  |  | - |
Cash and cash equivalents |  |  | 1,951,053 |  |  |  | 1,951,053 |  |  |  | 1,951,053 |  |  |  | - |
Amount due from related parties |  |  | 10,557,240 |  |  |  | 10,557,240 |  |  |  | 10,557,240 |  |  |  | - |
Total undiscounted financial assets |  |  | 14,271,705 |  |  |  | 14,271,705 |  |  |  | 14,271,705 |  |  |  | - |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | 2,184,619 |  |  |  | 2,184,619 |  |  |  | 2,184,619 |  |  |  | - |
Lease liabilities |  |  | 28,500 |  |  |  | 29,000 |  |  |  | 29,000 |  |  |  | - |
Amount due to related parties |  |  | 1,311,390 |  |  |  | 1,311,390 |  |  |  | 1,311,390 |  |  |  | - |
Amount due to a former director |  |  | 111,459 |  |  |  | 111,459 |  |  |  | 111,459 |  |  |  | - |
Borrowings |  |  | 4,261,290 |  |  |  | 4,261,290 |  |  |  | 2,677,856 |  |  |  | 1,583,434 |
Total undiscounted financial liabilities |  |  | 7,897,258 |  |  |  | 7,897,758 |  |  |  | 6,314,324 |  |  |  | 1,583,434 |
Total net undiscounted financial assets/(liabilities) |  |  | 6,374,447 |  |  |  | 6,373,947 |  |  |  | 7,957,381 |  |  |  | (1,583,434 | )

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