Financial Risk Management

Schedule of financial assets, minimum exposure to credit risk

The table below details the credit quality of the Group’s financial assets, as well as maximum exposure to credit risk by credit risk rating categories:

	Note	Category	12-month or lifetime ECL	Gross carrying amount		Loss allowance			Net carrying amount
				US$		US$			US$
June 30, 2026
Cash and cash equivalents	13	I	12-month ECL		409,464		-			409,464
Trade receivables	12	Note 1	Lifetime ECL (simplified)		2,729,285		(669,000	)		2,060,285
Other receivables	12	I	12-month ECL		81,762		-			81,762
Deposits	12	I	12-month ECL		5,455,956		-			5,455,956
Amount due from related parties	14	I	12-month ECL		768,730					768,730
							(669,000	)

Basel Medical Group Ltd. and its Subsidiaries

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For year ended June 30, 2026 and 2025

25.

Financial risk management (Continued)

a)

Credit risk (Continued)

	Note	Category	12-month or lifetime ECL	Gross carrying amount		Loss allowance			Net carrying amount
				S$		S$			S$
June 30, 2026
Cash and cash equivalents	13	I	12-month ECL		529,887		-			529,887
Trade receivables	12	Note 1	Lifetime ECL (simplified)		3,531,968		(865,753	)		2,666,215
Other receivables	12	I	12-month ECL		105,811		-			105,811
Deposits	12	I	12-month ECL		7,060,553		-			7,060,553
Amount due from related parties	14	I	12-month ECL		994,812		-			994,812
							(865,753	)

June 30, 2025
Cash and cash equivalents	13	I	12-month ECL		3,044,466		-			3,044,466
Trade receivables	12	Note 1	Lifetime ECL (simplified)		2,740,055		(588,373	)		2,151,682
Other receivables	12	I	12-month ECL		134,188		-			134,188
Deposits	12	I	12-month ECL		6,772,629		-			6,772,629
							(588,373	)

Schedule of remaining contractual undiscounted repayment obligations

The table below summarises the maturity profile of the Group’s financial assets and liabilities at the reporting date based on contractual undiscounted repayment obligations.

	Carrying amount		Contractual cash flows		One year or less		Two years to five years
	US$		US$		US$		US$
June 30, 2026
Financial assets
Trade and other receivables		7,848,968		7,848,968		7,848,968		-
Amount due from related parties		768,730		768,730		768,730		-
Cash and cash equivalents		409,464		409,464		409,464		-
Total undiscounted financial assets		9,027,162		9,027,162		9,027,162		-

Basel Medical Group Ltd. and its Subsidiaries

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For year ended June 30, 2026 and 2025

25.

Financial risk management (Continued)

c)

Liquidity risk (Continued)

Analysis of financial instruments by remaining contractual maturities (Continued)

	Carrying amount			Contractual cash flows			One year or less		Two years to five years
	US$			US$			US$		US$
June 30, 2026 (Continued)
Financial liabilities
Trade and other payables		2,582,962			2,582,962			2,582,962		-
Lease liabilities		4,699,412			4,876,990			2,215,135		2,661,855
Amount due to related parties		744,038			744,038			744,038		-
Borrowings		1,989,904			1,989,904			1,989,904		-
Total undiscounted financial liabilities		10,016,316			10,193,894			7,532,039		2,661,855

Total net undiscounted financial (liabilities)/ assets		(989,154	)		(1,166,732	)		1,495,123		(2,661,855	)

	Carrying amount			Contractual cash flows			One year or less		Two years to five years
	S$			S$			S$		S$
June 30, 2026
Financial assets
Trade and other receivables		10,157,353			10,157,353			10,157,353		-
Amount due from related parties		994,812			994,812			994,812		-
Cash and cash equivalents		529,887			529,887			529,887		-
Total undiscounted financial assets		11,682,052			11,682,052			11,682,052		-

Financial liabilities
Trade and other payables		3,342,610			3,342,610			3,342,610		-
Lease liabilities		6,081,509			6,311,312			2,866,606		3,444,706
Amount due to related parties		962,860			962,860			962,860		-
Borrowings		2,575,135			2,575,135			2,575,135		-
Total undiscounted financial liabilities		12,962,114			13,191,917			9,747,211		3,444,706

Total net undiscounted financial (liabilities)/ assets		(1,280,062	)		(1,509,865	)		1,934,841		(3,444,706	)

Basel Medical Group Ltd. and its Subsidiaries

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For year ended June 30, 2026 and 2025

25.

Financial risk management (Continued)

c)

Liquidity risk (Continued)

Analysis of financial instruments by remaining contractual maturities (Continued)

	Carrying amount			Contractual cash flows			One year or less		Two years to five years
	S$			S$			S$		S$
June 30, 2025
Financial assets
Trade and other receivables		8,924,312			8,924,312			8,924,312		-
Cash and cash equivalents		3,044,466			3,044,466			3,044,466		-
Total undiscounted financial assets		11,968,778			11,968,778			11,968,778		-

Financial liabilities
Trade and other payables		6,295,147			6,295,147			6,295,147		-
Lease liabilities		5,016,475			5,244,654			2,210,787		3,033,867
Amount due to related parties		1,450,305			1,450,305			1,450,305		-
Borrowings		61,371			61,371			61,371		-
Total undiscounted financial liabilities		12,823,298			13,051,477			10,017,610		3,033,867

Total net undiscounted financial assets/ (liabilities)		(854,520	)		(1,082,699	)		1,951,168		(3,033,867	)