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Leases | 12 Months Ended
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Jun. 30, 2025
Leases |
Leases |
19. | Leases
Company as a lessee The Company has lease contracts for clinics. The Company’s obligations under these leases are secured by the lessor’s title to the leased assets. The Company is restricted from assigning and subleasing the leased assets. The Company also has certain leases of machinery with lease terms of 12 months or less and leases of office equipment with low value. The Company applies the ‘short-term lease’ and ‘lease of low-value assets’ recognition exemptions for these leases.
| (a) | Carrying amounts of right-of-use assets under leasing arrangements
The carrying amounts of right-of-use assets under leasing arrangements are disclosed in Note 9.
| (b) | Lease liabilities
The carrying amount of lease liabilities (included under borrowings) and the movements during the year are disclosed in Note 15 and the maturity analysis of lease liabilities is disclosed in Note 25 under liquidity risk. The Company adopt 5% as weighted average borrowings rate to determine the present value of the lease payments. The weighted average remaining life of the lease was 2 years. Basel Medical Group Ltd. and its Subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For year ended June 30, 2025 and 2024
19. | Leases (Continued)
Schedule of amounts recognized in profit or loss
| (c) | Amounts recognized in profit or loss
|  | 2025 |  |  | 2025 |  |  | 2024 |
|  | US$ |  |  | S$ |  |  | S$ |
Depreciation of right-of-use assets |  |  | 843,989 |  |  |  | 1,073,469 |  |  |  | 498,635 |
Interest expense on lease liabilities |  |  | 90,389 |  |  |  | 114,966 |  |  |  | 15,461 |
Lease expense not capitalized in lease liabilities: |  |  |  |  |  |  |  |  |  |  |  |
- Expense relating to short-term leases |  |  | - |  |  |  | - |  |  |  | 3,180 |
Total amount recognized in profit or loss |  |  | 934,378 |  |  |  | 1,188,435 |  |  |  | 517,276 |
| (d) | Total cash outflow
The Company had total cash outflows for leases of S$1,096,308 (US$861,945) (June 30, 2024: S$566,039).
| (e) | Extension options
The Company has several lease contracts that include extension options. These options are negotiated by management to provide flexibility in managing the leased-asset portfolio and align with the Company’s business needs. Management exercises significant judgement in determining whether these extension options are reasonably certain to be exercised. 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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- References No definition available. + Details
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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2024-03-27 + Details
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