v3.26.3
Deferred tax assets and liabilities
 12 Months Ended
Jun. 30, 2026
Deferred Tax Assets And Liabilities  
Deferred tax assets and liabilities

 

23. Deferred tax assets and liabilities

 

Deferred tax assets and liabilities are attributable to the following:

 

   US$   S$   S$   US$       
   Assets   Liabilities 
   2026   2025   2026   2025 
   US$   S$   S$   US$   S$   S$ 
Property, plant and equipment   (7,591)   (9,822)   1,265    -    -    18,890 
Right-of-use assets   -    -    -    -    -    267,240 
Inventories   -    -    -    -    -    19,170 
Trade receivables   (37,971)   (49,140)   (49,140)   -    -    55,080 
Other payable   -    -    -    -    -    5,900 
Lease liabilities   -    -    -    -    -    (247,770)
Others   -    -    -    -    -    5,300 
Net deferred tax (assets) liabilities   (45,562)   (58,962)   (47,875)   -    -    123,810 

 

 

Basel Medical Group Ltd. and its Subsidiaries

 

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For year ended June 30, 2026 and 2025

 

 

Movement in deferred tax balances:

 

Schedule of deferred tax balance

   Balance as at
July 1, 2024		   Recognized in profit or loss   Acquired in business combinations   Balance as at
June 30, 2025		   Balance as at
July 1, 2025		   Recognized in profit or loss   Balance as at
June 30, 2026		 
   S$   S$   S$   S$   S$   S$   S$ 
Property, plant and equipment   1,265    -    18,890    20,155    20,155    (16,973)   3,182 
Right-of-use assets   -    -    267,240    267,240    267,240    -    267,240 
Inventories   -    -    19,170    19,170    19,170    -    19,170 
Trade receivables   (78,270)   29,130    55,080    5,940    5,940    -    5,940 
Other payable   -    -    5,900    5,900    5,900    -    5,900 
Lease liabilities   -    -    (247,770)   (247,770)   (247,770)   -    (247,770)
Others   -    -    5,300    5,300    5,300         5,300 
Net deferred tax (assets) liabilities   (77,005)   29,130    123,810    75,935    75,935    (6,683)   58,962