v3.26.1
FINANCIAL INSTRUMENTS, FINANCIAL RISKS AND CAPITAL RISKS MANAGEMENT (Tables)
 12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
SCHEDULE OF FINANCIAL INSTRUMENTS

The following table sets out the financial instruments as at the end of the reporting period:

 

   2023   2024   2025 
   S$   S$   S$ 
             
Financial asset               
                
Financial assets at amortized cost:               
Trade and other receivables   259,120    648,772    643,224 
Cash and bank balances   8,995,067    4,970,367    2,095,489 
Financial assets at amortized cost   9,254,187    5,619,139    2,738,713 
                
Financial assets at FVOCI:           

 
Unquoted equity instruments   -    -    

18,210

 
Financial assets at FVOCI   -    -    18,210 
                
Financial liabilities               
                
Financial liabilities at amortized cost:               
Trade and other payables   521,680    439,615    438,198 
Lease liabilities   6,324    31,290    73,059 
Borrowing   441,698    431,960    409,503 
Financial liabilities at amortized cost   969,702    902,865    920,760 
                
Financial liabilities at FVTPL:               
Warrant liabilities   146,613    11,945    25,064 
Financial liabilities at FVTPL   146,613    11,945    25,064 
SCHEDULE OF CURRENCY EXPOSURE BASED ON THE INFORMATION

The Group’s currency exposure based on the information provided to key management is as follows:

 

  Singapore dollar (“SGD”)   Ringgit Malaysia (“MYR”)   United States dollar (“USD”) 
   S$    S$    S$ 
December 31, 2025               
Financial assets               
Cash and bank balances   744,993    528,658    821,838 
Trade and other receivables   473,892    168,243    1,089 
Unquoted equity instruments   -    

18,210

    - 
Financial assets   1,218,885    715,111    822,927 
Financial liabilities               
Trade and other payables   (77,595)   (125,257)   (235,346)
Lease liabilities   -    (73,059)   - 
Borrowings   -    (409,503)   - 
Warrant liabilities   -    -    (25,064)
Financial liabilities   (77,595)   (607,819)   (260,410)
Net financial assets   1,141,290    107,292    562,517 
Add: Net financial assets denominated respective entities’ functional currencies   (1,141,290)   (107,292)   - 
Currency exposure of financial assets, net of those denominated in the Company’s functional currency   -    -    562,517 

 

 

CYTOMED THERAPEUTICS LIMITED AND SUBSIDIARIES

 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Years ended December 31, 2023, 2024 and 2025

 

  (ii) Foreign currency risk management (continued)

 

  SGD   MYR   USD 
   S$    S$    S$ 
December 31, 2024               
Financial assets               
Cash and bank balances   179,238    978,007    3,813,122 
Trade and other receivables   503,889    109,371    35,512 
Financial assets   683,127    1,087,378    3,848,634 
Financial liabilities               
Trade and other payables   (172,701)   (152,401)   (114,513)
Lease liabilities   -    (31,290)   - 
Borrowings   -    (431,960)   - 
Warrant liabilities   -    -    (11,945)
Financial liabilities   (172,701)   (615,651)   (126,458)
Net financial assets   510,426    471,727   3,722,176 
Add: Net financial assets denominated respective entities’ functional currencies   (510,426)   (471,727)   - 
Currency exposure of financial assets, net of those denominated in the Company’s functional currency   -    -    3,722,176 
SCHEDULE OF NET FINANCIAL LIABILITY ASSET CURRENCY RISK

 

   2025   2024 
   Approximate increase/(decrease) 
   2025   2024 
   Loss after tax   Loss after tax 
   S$   S$ 
USD against SGD          
- strengthened   23,000    154,000 
- weakened   (23,000)   (154,000)
SCHEDULE OF REMAINING CONTRACTUAL MATURITIES

 

   Less than 1 year or on demand   Between 1 and 2 years   Between 2
and 5 years		   Over 5 years   Total
undiscounted cash flow		 
   S$   S$   S$   S$   S$ 
December 31, 2025                         
Trade and other payables   438,198    -    -    -    438,198 
Lease liabilities   22,408    22,408    35,005    -    79,821 
Borrowings (excluding lease liabilities)   58,694    58,694    176,083    200,539    494,010 
                          
December 31, 2024                         
Trade and other payables   439,615    -    -    -    439,615 
Lease liabilities   9,494    9,494    15,032    -    34,020 
Borrowings (excluding lease liabilities)   56,432    56,432    169,295    249,241    531,400 
SCHEDULE OF EACH CLASS OF FINANCIAL INSTRUMENTS MEASURED AT FAIR VALUE

The following table shows an analysis of each class of financial instruments measured at fair value at the reporting date:

 

   (Level 1)   (Level 2)   (Level 3)   Total 
   Fair value measurement at the reporting date using 
  

Quoted prices

in active

markets for

identical

instruments

  

Significant

observant

inputs other

than quoted

prices

  

Significant

unobservable

inputs

     
   (Level 1)   (Level 2)   (Level 3)   Total 
   S$   S$   S$   S$ 
2025                
Financial assets:                    
Unquoted equity instruments   -    -    

18,210

    

18,210

 
Financial liabilities:                               
Warrant liabilities   -    25,064    -    25,064 
                     
2024                    
Financial assets:                    
Unquoted equity instruments   -    -    -    - 
Financial liabilities:                    
Warrant liabilities   -    11,945    -    11,945 
SCHEDULE OF CAPITAL BASED ON DEBT-TO-EQUITY RATIO

Management monitors capital based on debt-to-equity ratio. The debt-to-equity ratio is calculated as total debt divided by total equity.

 

   2024   2025 
   S$   S$ 
         
Total debts (Notes 12-13)   463,250    482,562 
Total equity   9,043,789    6,853,667 
           
Debt-to-equity %   5%   7%