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Impairment loss on goodwill (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2025
Impairment Loss On Goodwill |
Schedule of fair value of identifiable assets and liabilities | The fair value of identifiable assets and liabilities of Bethesda Group as at the acquisition date were: Schedule of fair value of identifiable assets and liabilities
|  | 2025 |
|  | S$ |
Purchase Consideration |  |  | 10,339,950 |
Assets and liabilities recognised as a result of the acquisition: |  |  |  |
Plant and equipment |  |  | 613,330 |
Right-of-use assets |  |  | 2,906,640 |
Deferred tax assets |  |  | 34,700 |
Inventories |  |  | 388,850 |
Trade and other receivables |  |  | 1,344,120 |
Cash and cash equivalents |  |  | 217,110 |
Lease liabilities |  |  | (2,906,640 | )
Deferred tax liabilities |  |  | (118,510 | )
Trade and other payables |  |  | (2,294,950 | )
Amount due to director |  |  | (193,950 | )
Net identifiable assets acquired |  |  | (9,300 | )
Add: Goodwill |  |  | 10,349,250 |
Purchase consideration |  |  | 10,339,950 |
Schedule of impairment testing carrying amount of goodwill | For the purposes of impairment testing, the carrying amount of the goodwill has been allocated to the respective clinics based on the revenue generated by each CGUs in the past 12 months as follows: Schedule of impairment testing carrying amount of goodwill
Clinics |  | Goodwill allocated S$ |
Bethesda Medical Clinic (Suntec) |  |  | 3,721,673
Bethesda Medical Clinic (Grantral Mall-Macpherson) |  |  | 1,812,274 |
Bethesda Medical Clinic (Toa Payoh) |  |  | 1,632,637 |
Bethesda Medical Clinic (Beach Road) |  |  | 1,185,408 |
Bethesda Medical Clinic (Margaret Drive) |  |  | 847,978 |
Bethesda Medical Clinic (Tampines) |  |  | 1,149,280 |
Total |  |  | 10,349,250 |
Schedule of key assumptions used in the estimation of value | Key assumptions used in the estimation of value in use were as follows: Schedule of key assumptions used in the estimation of value
Discount rate |  |  | 5.4 | %
Terminal growth rate |  |  | 2 | %
Revenue growth rate for next five years |  |  | 5 | %

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