| Right of use assets |
Schedule of Right of use assets
| | |
| | |
| | |
June 30, | |
| | |
December 31, | | |
December 31, | | |
2025 | |
| | |
2025 | | |
2025 | | |
(Audited) | |
| | |
US$ | | |
S$ | | |
S$ | |
| | |
| | |
| | |
| |
| Cost | |
| | | |
| | | |
| | |
| At beginning of financial period/year | |
| 6,809,333 | | |
| 8,660,790 | | |
| 2,753,093 | |
| Additions | |
| 2,069,042 | | |
| 2,755,912 | | |
| 3,275,940 | |
| Acquisition | |
| - | | |
| - | | |
| 4,825,203 | |
| Depreciation | |
| | | |
| | | |
| | |
| Written off | |
| (985,876 | ) | |
| (1,267,738 | ) | |
| (3,966,296 | ) |
| Fair value reserve | |
| - | | |
| - | | |
| 1,772,850 | |
| At end of financial period/year | |
| 7,892,499 | | |
| 10,148,964 | | |
| 8,660,790 | |
| | |
| | | |
| | | |
| | |
| Accumulated Depreciation | |
| | | |
| | | |
| | |
| At beginning of financial period/year | |
| 2,918,011 | | |
| 3,711,418 | | |
| 2,729,633 | |
| Acquisition | |
| - | | |
| - | | |
| 3,691,417 | |
| Depreciation | |
| 1,450,881 | | |
| 1,865,688 | | |
| 1,073,469 | |
| Written off | |
| (814,120 | ) | |
| (1,006,025 | ) | |
| (3,783,101 | ) |
| At end of financial period/year | |
| 3,554,772 | | |
| 4,571,081 | | |
| 3,711,418 | |
| | |
| | | |
| | | |
| | |
| Carrying
amount | |
| 4,337,727 | | |
| 5,577,883 | | |
| 4,949,372 | |
| At end of financial year | |
| 4,337,727 | | |
| 5,577,883 | | |
| 4,949,372 | |
In
April 2025, the Group acquired Bethesda Medical Pte. Ltd. and Oasis Medical Clinic Pte. Ltd. Upon acquisition, right-of-use assets with
a carrying amount of S$1,133,786 (net of accumulated depreciation) were recognised at a fair value of S$2,906,636, including a fair value
adjustment of S$1,772,850.
Basel
Medical Group Ltd and its Subsidiaries
NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS
For
the financial period ended December 31, 2025
|
Schedule of Right of use assets
| | |
2025 | | |
2025 | | |
2024 | |
| | |
US$ | | |
S$ | | |
S$ | |
| | |
| | |
| | |
| |
| Cost | |
| | | |
| | | |
| | |
| At beginning of financial year | |
| 2,164,551 | | |
| 2,753,093 | | |
| 2,753,093 | |
| Additions | |
| 2,575,627 | | |
| 3,275,940 | | |
| - | |
| Depreciation | |
| | | |
| | | |
| | |
| Acquisition | |
| 3,793,697 | | |
| 4,825,203 | | |
| - | |
| Written off | |
| (3,118,402 | ) | |
| (3,966,296 | ) | |
| - | |
| Fair value reserve | |
| 1,393,860 | | |
| 1,772,850 | | |
| | |
| At end of financial year | |
| 6,809,333 | | |
| 8,660,790 | | |
| 2,753,093 | |
| | |
| | | |
| | | |
| | |
| Accumulated Depreciation | |
| | | |
| | | |
| | |
| At beginning of financial year | |
| 2,146,106 | | |
| 2,729,633 | | |
| 2,230,998 | |
| Acquisition | |
| 2,902,285 | | |
| 3,691,417 | | |
| - | |
| Depreciation | |
| 843,989 | | |
| 1,073,469 | | |
| 498,635 | |
| Written off | |
| (2,974,369 | ) | |
| (3,783,101 | ) | |
| - | |
| At end of financial year | |
| 2,918,011 | | |
| 3,711,418 | | |
| 2,729,633 | |
| | |
| | | |
| | | |
| | |
| Carrying amount | |
| 3,891,322 | | |
| 4,949,372 | | |
| 23,460 | |
| At end of financial year | |
| 3,891,322 | | |
| 4,949,372 | | |
| 23,460 | |
Basel
Medical Group Ltd. and its Subsidiaries
NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS
For
year ended June 30, 2025 and 2024
|