| RECONCILIATIONS OF LIABILITIES ARISING FROM FINANCING ACTIVITIES |
29
RECONCILIATIONS OF LIABILITIES ARISING FROM FINANCING ACTIVITIES
SCHEDULE OF RECONCILIATIONS OF LIABILITIES ARISING FROM FINANCING ACTIVITIES
| | |
At beginning of year | | |
Proceeds from borrowings | | |
Payments | | |
Interest expenses | | |
Capitalization of new lease | | |
Conversion of ordinary shares | | |
Fair value changes | | |
At end of year | |
| | |
| | |
Cash Flows | | |
Non-cash changes | | |
| |
| | |
At
beginning of year | | |
Proceeds from borrowings | | |
Payments | | |
Interest expenses | | |
Capitalization of new lease | | |
Conversion of ordinary shares | | |
Fair value changes | | |
At end of year | |
| | |
S$ | | |
S$ | | |
S$ | | |
S$ | | |
S$ | | |
| | |
S$ | | |
S$ | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
| 2025 | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Bank loan | |
| 431,960 | | |
| - | | |
| (40,766 | )# | |
| 18,309 | | |
| - | | |
| - | | |
| - | | |
| 409,503 | |
| Warrant liabilities | |
| 11,945 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 13,119 | ^ | |
| 25,064 | |
| Lease liabilities | |
| 31,290 | | |
| - | | |
| (15,083 | )* | |
| 2,597 | | |
| 54,255 | | |
| - | | |
| - | | |
| 73,059 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| 2024 | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Bank loan | |
| 441,698 | | |
| - | | |
| (29,422 | )# | |
| 19,684 | | |
| - | | |
| - | | |
| - | | |
| 431,960 | |
| Warrant liabilities | |
| 146,613 | | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (134,668 | )^ | |
| 11,945 | |
| Lease liabilities | |
| 6,324 | | |
| - | | |
| (10,403 | )* | |
| 629 | | |
| 34,740 | | |
| - | | |
| - | | |
| 31,290 | |
| | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| 2023 | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| Bank loan | |
| 503,606 | | |
| - | | |
| (82,672 | )# | |
| 20,764 | | |
| - | | |
| - | | |
| - | | |
| 441,698 | |
| Warrant liabilities | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (73,930 | ) | |
| 220,543 | ^ | |
| 146,613 | |
| Third party loan | |
| 300,000 | | |
| - | | |
| (304,266 | ) | |
| 4,266 | | |
| - | | |
| - | | |
| - | | |
| - | |
| Convertible loans | |
| 3,401,237 | | |
| - | | |
| (25,753 | ) | |
| 25,753 | | |
| - | | |
| (3,499,991 | ) | |
| 98,754 | | |
| - | |
| Lease liabilities | |
| 14,419 | | |
| - | | |
| (8,594 | )* | |
| 499 | | |
| - | | |
| - | | |
| - | | |
| 6,324 | |
| ^ |
Includes
exchange realignment of S$3,302, S$3,624 and S$ Nil of warrant liabilities for the year ended December 31, 2023, 2024 and 2025 respectively.
|
| |
|
| # |
Includes
exchange realignment of S$28,924, S$25,044 and S$16,037 of bank borrowings for the year ended December 31, 2023, 2024 and 2025 respectively.
|
| |
|
| * |
Includes
exchange realignment of S$653,
S$23
and S$2,560
of lease liabilities for the years
ended December 31, 2023, 2024 and 2025, respectively. |
Other
significant non-cash transactions arising from the financing activities in the Consolidated Statements of Cash Flows were as follows:
During
the financial year ended December 31, 2024, the Group had the following significant non-cash transactions:
Capitalization
of S$73,930 warrant reserve to share capital after the issuance of shares.
CYTOMED
THERAPEUTICS LIMITED AND SUBSIDIARIES
NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS
Years
ended December 31, 2023, 2024 and 2025
|