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(Loss)/Profit before tax | 12 Months Ended
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Jun. 30, 2025
Lossprofit Before Tax |
(Loss)/Profit before tax |
7. | (Loss)/Profit before tax
Profit before tax has been arrived at after charging: Schedule of Profit before tax
|  | 2025 |  |  | 2025 |  |  | 2024 |
|  | US$ |  |  | S$ |  |  | S$ |
Marketing and advertisement |  |  | 480,960 |  |  |  | 611,733 |  |  |  | 698,336 |
Legal and professional fees |  |  | 191,393 |  |  |  | 243,433 |  |  |  | 426,740 |
Insurance |  |  | 269,199 |  |  |  | 342,394 |  |  |  | 48,112 |
Transportation |  |  | 34,789 |  |  |  | 44,248 |  |  |  | 38,367 |
Bad debts written off |  |  | 473,515 |  |  |  | 602,264 |  |  |  | - |
Provision for expected credit losses |  |  | 217,863 |  |  |  | 277,101 |  |  |  | 50,168 |
Short term lease expenses |  |  | 110,917 |  |  |  | 141,075 |  |  |  | 3,180 |
Depreciation of property and equipment |  |  | 84,644 |  |  |  | 107,659 |  |  |  | 30,093 |
Amortisation of right-of-use assets |  |  | 843,989 |  |  |  | 1,073,469 |  |  |  | 498,635 |
Recruitment |  |  | 1,815 |  |  |  | 2,309 |  |  |  | 131,786 |
Membership and subscription |  |  | 16,207 |  |  |  | 20,614 |  |  |  | 38,919 |
Telephone |  |  | 32,869 |  |  |  | 41,806 |  |  |  | 32,746 |
Employee benefit expenses |  |  |  |  |  |  |  |  |  |  |  |
- Director’s salaries and bonuses |  |  | 261,813 |  |  |  | 333,000 |  |  |  | 121,200 |
- Director’s CPF |  |  | 23,764 |  |  |  | 30,226 |  |  |  | 137 |
- Employees’ salaries and bonus |  |  | 3,990,917 |  |  |  | 5,076,048 |  |  |  | 3,218,275 |
- Employees’ CPF |  |  | 370,127 |  |  |  | 470,765 |  |  |  | 177,754 |
- Other staff expenses |  |  | 383,594 |  |  |  | 487,894 |  |  |  | 121,576 |
Basel Medical Group Ltd. and its Subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For year ended June 30, 2025 and 2024

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