| Profit/(Loss) before tax |
| 7. |
Profit/(Loss)
before tax |
Profit
before tax has been arrived at after charging:
Schedule
of Profit before tax
| | |
July
1, 2025 to
December
31, 2025 | | |
July
1, 2025 to
December
31, 2025 | | |
July
1, 2024 to
December
31, 2024 | |
| | |
US$ | | |
S$ | | |
S$ | |
| | |
| | |
| | |
| |
| Marketing and advertisement | |
| 181,415 | | |
| 233,282 | | |
| 379,175 | |
| Legal and professional fees | |
| 83,517 | | |
| 107,394 | | |
| 181,866 | |
| Insurance | |
| 137,031 | | |
| 176,208 | | |
| 28,115 | |
| Transportation | |
| 24,173 | | |
| 31,084 | | |
| 17,997 | |
| Short term lease expenses | |
| 2,456 | | |
| 3,158 | | |
| 120,000 | |
| Depreciation of property and equipment | |
| 148,998 | | |
| 191,596 | | |
| 20,501 | |
| Amortisation of right-of-use assets | |
| 1,450,881 | | |
| 1,865,688 | | |
| 330,968 | |
| Employee benefit expenses | |
| | | |
| | | |
| | |
| - Director’s salaries and bonuses | |
| 328,952 | | |
| 423,000 | | |
| 96,936 | |
| - Staff costs share based payment | |
| 194,416 | | |
| 250,000 | | |
| - | |
| - Employees’ salaries and bonus | |
| 3,333,142 | | |
| 4,286,087 | | |
| 2,562,377 | |
| - Employees’ CPF | |
| 254,188 | | |
| 326,860 | | |
| 144,255 | |
| - Other staff expenses | |
| 234,504 | | |
| 301,548 | | |
| 43,974 | |
Basel
Medical Group Ltd and its Subsidiaries
NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS
For
the financial period ended December 31, 2025
|
| 7.
|
(Loss)/Profit before tax |
Profit/(Loss)
before tax
Profit
before tax has been arrived at after charging:
Schedule
of Profit before tax
| | |
2025 | | |
2025 | | |
2024 | |
| | |
US$ | | |
S$ | | |
S$ | |
| | |
| | |
| | |
| |
| Marketing and advertisement | |
| 480,960 | | |
| 611,733 | | |
| 698,336 | |
| Legal and professional fees | |
| 191,393 | | |
| 243,433 | | |
| 426,740 | |
| Insurance | |
| 269,199 | | |
| 342,394 | | |
| 48,112 | |
| Transportation | |
| 34,789 | | |
| 44,248 | | |
| 38,367 | |
| Bad debts written off | |
| 473,515 | | |
| 602,264 | | |
| - | |
| Provision for expected credit losses | |
| 217,863 | | |
| 277,101 | | |
| 50,168 | |
Short term lease expenses | |
| 110,917 | | |
| 141,075 | | |
| 3,180 | |
| Depreciation of property and equipment | |
| 84,644 | | |
| 107,659 | | |
| 30,093 | |
| Amortisation of right-of-use assets | |
| 843,989 | | |
| 1,073,469 | | |
| 498,635 | |
| Recruitment | |
| 1,815 | | |
| 2,309 | | |
| 131,786 | |
| Membership and subscription | |
| 16,207 | | |
| 20,614 | | |
| 38,919 | |
| Telephone | |
| 32,869 | | |
| 41,806 | | |
| 32,746 | |
| Employee benefit expenses | |
| | | |
| | | |
| | |
| - Director’s salaries and bonuses | |
| 261,813 | | |
| 333,000 | | |
| 121,200 | |
| - Director’s CPF | |
| 23,764 | | |
| 30,226 | | |
| 137 | |
| - Employees’ salaries and bonus | |
| 3,990,917 | | |
| 5,076,048 | | |
| 3,218,275 | |
| - Employees’ CPF | |
| 370,127 | | |
| 470,765 | | |
| 177,754 | |
| - Other staff expenses | |
| 383,594 | | |
| 487,894 | | |
| 121,576 | |
Basel
Medical Group Ltd. and its Subsidiaries
NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS
For
year ended June 30, 2025 and 2024
|