Trade and other receivables

12 Months Ended

Jun. 30, 2026

12.

Trade and other receivables

Schedule of trade and other receivables

	2026			2026			2025
	US$			S$			S$

Trade receivables:
- third parties		2,729,285			3,531,968			2,740,055
Less: Allowance for expected credit loss		(669,000	)		(865,753	)		(588,373	)
Trade Receivables		2,060,285			2,666,215			2,151,682
Deposits		5,455,956			7,060,553			6,772,629
Fixed deposit		231,821			300,000			-
Prepayments		123,762			160,160			430,767
GST receivables		18,536			23,987			-
Accrued revenue		19,144			24,774			-
Other receivables:
- third parties		81,762			105,811			134,188
Trade and other receivables		7,991,266			10,341,500			9,489,266

Trade receivables are unsecured, non-interest bearing and are generally on 60 days terms (June 30, 2025: 60 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.

The deposits include payments made for custodian services amounting to S$4,701,220 (US$3,632,810), which are classified as non-financial assets and earmarked for use in upcoming mergers and acquisitions within the Singapore market.

Basel Medical Group Ltd. and its Subsidiaries

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For year ended June 30, 2026 and 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:

	2026			2026			2025
	US$			S$			S$

Beginning of financial year		462,593			588,373			460,413
Allowance for expected credit losses		344,159			455,645			277,101
Less: Reversal of allowance for expected credit losses		(137,752	)		(178,265	)		(149,141	)
End of financial year		669,000			865,753			588,373