v3.26.1
Trade and other receivables
 6 Months Ended
Dec. 31, 2025
Trade And Other Receivables  
Trade and other receivables
12. Trade and other receivables

 

           June 30, 
   December 31,   December 31,   2025 
   2025   2025   (Audited) 
   US$   S$   S$ 
             
Trade receivables:               
- third parties   2,971,932    3,821,607    2,740,055 
Less: Allowance for expected credit loss   (457,557)   (588,373)   (588,373)
Trade receivables   2,514,375    3,233,234    2,151,682 
Deposits   5,489,917    7,105,501    6,772,629 
Prepayments   167,319    215,156    430,767 
Other receivables:               
- third parties   154,162    198,237    134,188 
 Trade and other receivables    8,325,773    10,752,128    9,489,266 

 

Trade receivables are unsecured, non-interest bearing and are generally on 30 days terms (June 30, 2025: 30 days).

 

There is no other class of financial assets that is past due and/or impaired except for trade receivables.

 

Trade and other receivables are denominated in Singapore Dollar.

 

 

Basel Medical Group Ltd and its Subsidiaries

 

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the financial period ended December 31, 2025

 

12. Trade and other receivables (Continued)

 

The movement in allowance for expected credit losses of trade receivables computed based on lifetime ECL was as follows:

 

           June 30, 
   December 31,   December 31,   2025 
   2025   2025   (Audited) 
   US$   S$   S$ 
             
Beginning of financial period/year   457,557    588,373    460,413 
Allowance for expected credit losses   -    -    277,101 
Less: Reversal of allowance for expected credit losses   -    -    (149,141)
End of financial period/year   457,557    588,373    588,373