Borrowings (Tables)

6 Months Ended

12 Months Ended

Dec. 31, 2025

Jun. 30, 2025

Schedule Of Borrowings

Schedule of borrowings

Schedule of borrowings

										June 30,
		December 31,				December 31,				2025
		2025				2025				(Audited)
		US$				S$				S$

Current:
- Bank overdraft			7,682				9,878				61,371
- Lease liabilities			1,570,074				2,018,958				2,059,748
- Bank borrowings			711,982				915,538				-
Borrowings Current			2,289,738				2,944,374				2,121,119

Non-current:
- Lease liabilities			3,132,055				4,027,510				2,956,727
- Bank borrowings			1,564,621				2,011,946				-
Borrowings Non-Current			4,696,676				6,039,456				2,956,727
Borrowings			6,986,414				8,983,830				5,077,846

Schedule of borrowings

		2025				2025				2024
		US$				S$				S$

Current:
- Bank overdraft			48,251				61,371				-
- Lease liabilities			1,619,426				2,059,748				28,500
- Bank borrowings			-				-				2,677,856
Borrowings Current			1,667,677				2,121,119				2,706,356

Non-current:
- Lease liabilities			2,324,654				2,956,727				-
- Bank borrowings			-				-				1,583,434
Borrowings Non-Current			2,324,654				2,956,727				1,583,434
Borrowings			3,992,331				5,077,846				4,289,790

Schedule of breakdown borrowings

The breakdown of borrowings are as follows:

Schedule of breakdown borrowings

										June 30,
		December 31,				December 31,				2025
		2025				2025				(Audited)
		US$				S$				S$

Term loan #1			2,276,603				2,927,484				-
Term loan			2,276,603				2,927,484				-

The breakdown of borrowings are as follows:

Schedule of breakdown borrowings

		2025				2025				2024
		US$				S$				S$

Term loan #1			-				-				206,695
Term loan #2			-				-				280,233
Term loan #3			-				-				178,565
Term loan #4			-				-				195,299
Term loan #6			-				-				531,708
Term loan #7			-				-				280,239
Term loan #9			-				-				322,818
Term loan #10			-				-				1,573,744
Term loan #11			-				-				691,989
Term loan #12			-				-				-
Term loan			-				-				4,261,290

Schedule of details borrowings

The details of borrowings are as follows:

Schedule of details borrowings

Term loan		Facility amount				Effective interest rate		Maturity date
						% p.a.

Term loan #1		S$	3,000,000			Prime Rate + 4%		November 2028

Term loan		Facility amount				Effective interest rate				Maturity date
						% p.a.

Term loan #13		S$	3,000,000				9	%		November 2028

The details of borrowings are as follows:

Schedule of details borrowings

Term loan		Facility amount		Effective interest rate				Maturity date
					% p.a.

Term loan #1		S$600,000			2.50	%		October 2025
Term loan #2		S$1,000,000			2.75	%		October 2025
Term loan #3		S$600,000			2.75	%		November 2025
Term loan #4		S$700,000			2.50	%		November 2025
Term loan #6		S$1,400,000			2.25	%		April 2026
Term loan #7		S$1,000,000			2.75	%		October 2025
Term loan #9		S$850,000			2.25	%		April 2026
Term loan #10		S$600,000			2.75	%		November 2025
		S$1,000,000			3.00	%		November 2025
		S$500,000			2.50	%		March 2026
		S$529,890			1.53	%		December 2035
		S$501,670			1.53	%		December 2035
Term loan #11		S$400,000			2.25	%		January 2026
		S$1,500,000			2.50	%		December 2025
Term loan #12		S$4,000,000			4.30	%		One-month term, upon maturity

Schedule of reconciliation of liabilities arising from financing activities

A reconciliation of liabilities arising from financing activities is as follows:

		Beginning								Proceed				Non-cash changes
		of financial				Cash				from bank								Accretion of								Fair value				End of financial
		year				flows				borrowings				Addition				interests				Other				reserve				year
		US$				US$				US$				US$				US$				US$				US$				US$

December 31, 2025
Liabilities
Bank overdraft			48,251				(40,569	)			-				-				-				-				-				7,682
Lease liabilities
- Current			1,619,426				(1,433,280	)			-				1,425,177				91,093				-				-				1,702,416
- Non-current			2,324,654				-				-				675,059				-				-				-				2,999,713
Bank borrowings
- Current			-				(74,567	)			768,375				-				18,174				-				-				711,982
- Non-current			-				-				1,564,621				-				-				-				-				1,564,621

			3,992,331				(1,548,416	)			2,332,996				2,100,236				109,267				-				-				6,986,414

Basel Medical Group Ltd and its Subsidiaries

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the financial period ended December 31, 2025

15.

Borrowings (Continued)

		Beginning								Proceed				Non-cash changes
		of financial				Cash				from bank								Accretion of								Fair value				End of financial
		year				flows				borrowings				Addition				interests				Other				reserve				year
		S$				S$				S$				S$				S$				S$				S$				S$

December 31, 2025
Liabilities
Bank overdraft			61,371				(51,493	)			-				-				-				-				-				9,878
Lease liabilities
- Current			2,059,748				(1,843,055	)			-				1,855,307				117,136				-				-				2,189,136
- Non-current			2,956,727				-				-				900,605				-				-				-				3,857,332
Bank borrowings
- Current			-				(95,886	)			988,054				-				23,370				-				-				915,538
- Non-current			-				-				2,011,946				-				-				-				-				2,011,946

			5,077,846				(1,990,434	)			3,000,000				2,755,912				140,506				-				-				8,983,830

Basel Medical Group Ltd and its Subsidiaries

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the financial period ended December 31, 2025

15.

Borrowings (Continued)

		Beginning								Proceed				Non-cash changes
		of financial				Cash				from bank								Accretion of								Fair value				End of financial
		year				flows				borrowings				Addition				interests				Other				reserve				year
		S$				S$				S$				S$				S$				S$				S$				S$

June 30, 2025
Liabilities
Bank overdraft			-				-				61,371				-				-				-				-				61,371
Lease liabilities
- Current			28,500				(1,096,308	)			-				4,524,209				114,966				(1,511,619	)			-				2,059,748
- Non-current			-				-				-				-				-				50,087				2,906,640				2,956,727
Bank borrowings
- Current			2,677,856				(6,766,838	)			4,000,000				-				88,982				-				-				-
- Non-current			1,583,434				(1,583,434	)			-				-				-				-				-				-

			4,289,790				(9,446,580	)			4,061,371				4,524,209				203,948				(1,461,532	)			2,906,640				5,077,846

A reconciliation of liabilities arising from financing activities is as follows:

		Beginning of								Proceed from				Non-cash changes												Fair				End of
		financial year				Cash flows				bank borrowings				Addition				Accretion of interests				Other				value reserve				financial year
			US$				US$				US$				US$				US$				US$				US$				US$

June 30, 2025
Liabilities
Bank overdraft			-				-				48,251				-				-				-				-				48,251
Lease liabilities
- Current			22,407				(861,945	)			-				3,557,047				90,389				(1,188,472	)			-				1,619,426
- Non-current			-				-				-				-				-				39,380				2,285,274				2,324,654
Bank borrowings
- Current			2,105,398				(5,320,259	)			3,144,901				-				69,960				-				-				-
- Non-current			1,244,936				(1,244,936	)			-				-				-				-				-				-

			3,372,741				(7,427,140	)			3,193,152				3,557,047				160,349				(1,149,092	)			2,285,274				3,992,331

Basel Medical Group Ltd. and its Subsidiaries

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For year ended June 30, 2025 and 2024

15.	Borrowings (Continued)

		Beginning of								Proceed from				Non-cash changes												Fair				End of
		financial year				Cash flows				bank borrowings				Addition				Accretion of interests				Other				value reserve				financial year
		S$				S$				S$				S$				S$				S$				S$				S$

June 30, 2025
Liabilities
Bank overdraft			-				-				61,371				-				-				-				-				61,371
Lease liabilities
- Current			28,500				(1,096,308	)			-				4,524,209				114,966				(1,511,619	)			-				2,059,748
- Non-current			-				-				-				-				-				50,087				2,906,640				2,956,727
Bank borrowings
- Current			2,677,856				(6,766,838	)			4,000,000				-				88,982				-				-				-
- Non-current			1,583,434				(1,583,434	)			-				-				-				-								-

			4,289,790				(9,446,580	)			4,061,371				4,524,209				203,948				(1,461,532	)			2,906,640				5,077,846

June 30, 2024
Liabilities
Lease liabilities
- Current			566,039				(553,000	)			-				-				15,461				-				-				28,500
- Non-current			28,500				-				-				-				-				(28,500	)			-				-
Bank borrowings
- Current			3,223,150				(2,517,707	)			-				-				160,777				1,811,636				-				2,677,856
- Non-current			3,395,070				-				-				-				-				(1,811,636	)			-				1,583,434

			7,212,759				(3,070,707	)			-				-				176,238				(28,500	)			-				4,289,790