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Financial risk management (Tables)

12 Months Ended

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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