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:

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:

	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)		2,580,313		(781,133	)		1,799,180
Deposits		12	I	12-month ECL		5,362,632		-			5,362,632
								(781,133	)

Basel Medical Group Ltd. and its Subsidiaries

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For year ended June 30, 2025 and 2024

23. 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)		3,281,902		(993,524	)		2,288,378
Deposits		12	I	12-month ECL		6,820,731		-			6,820,731
								(993,524	)
June 30, 2024
Trade receivables		12	Note 1	Lifetime ECL (simplified)		2,133,573		(460,413	)		1,673,160
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

	Trade 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		19	%		12	%		26	%		41	%		100	%
Estimated total gross carrying amount at		703,914			843,949			133,126			644,290			255,034			2,580,315
ECL		(130,816	)		(97,778	)		(34,150	)		(263,355	)		(255,034	)		(781,133	)
																	1,799,182

	Trade 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		19	%		12	%		26	%		41	%		100	%
Estimated total gross carrying amount at		895,308			1,073,420			169,323			819,473			324,378			3,281,902
ECL		(166,385	)		(124,365	)		(43,436	)		(334,960	)		(324,378	)		(993,524	)
																	2,288,378
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	)
																	1,673,160

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.

	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		7,323,882		7,323,882		7,323,882		-
Cash and cash equivalents		2,342,230		2,342,230		2,342,230		-
Total undiscounted financial assets		9,666,112		9,666,112		9,666,112		-

Basel Medical Group Ltd. and its Subsidiaries

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For year ended June 30, 2025 and 2024

23. 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		5,215,322		5,215,322		5,215,322		-
Borrowings		2,688,478		2,688,478		1,667,677		1,020,802
Total undiscounted financial liabilities		7,903,800		7,903,800		6,882,999		1,020,802
Total net undiscounted financial assets		1,762,312		1,762,312		2,783,113		(1,020,802	)

	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		9,315,500		9,315,500		9,315,500		-
Cash and cash equivalents		2,979,083		2,979,083		2,979,083		-
Total undiscounted financial assets		12,294,583		12,294,583		12,294,583		-
Financial liabilities
Trade and other payables		6,633,368		6,633,368		6,633,368		-
Borrowings		3,419,476		3,419,476		2,121,119		1,298,358
Total undiscounted financial liabilities		10,052,844		10,052,844		8,754,487		1,298,358
Total net undiscounted financial assets		2,241,739		2,241,739		3,540,096		(1,298,358	)

Basel Medical Group Ltd. and its Subsidiaries

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For year ended June 30, 2025 and 2024

23. 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		-
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		4,289,790		4,289,790		2,706,356		1,583,434
Total undiscounted financial liabilities		7,897,258		7,897,258		6,313,824		1,583,434
Total net undiscounted financial assets/(liabilities)		6,374,447		6,374,447		7,957,881		(1,583,434	)