Universal Biosensors, Inc.: 10-Q filed 2022-10-27

Name: Universal Biosensors, Inc.: 10-Q filed 2022-10-27
Creator: Universal Biosensors, Inc.

What Universal Biosensors, Inc. reported in its quarterly report filed 2022-10-27 (fiscal Q3 2022): 44 published measures, 115 facts as tagged in accession 0001437749-22-024934.

This filing

Form: 10-Q (quarterly report)
Filed: 2022-10-27
Fiscal period: fiscal Q3 2022
Accession: 0001437749-22-024934 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All Universal Biosensors, Inc. filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

Period	Value	Unit	Days
At 2022-09-30	61,711,028	AUD
At 2021-12-31	44,501,975	AUD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

Period	Value	Unit	Days
At 2022-09-30	23,289,034	AUD
At 2021-12-31	16,894,146	AUD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

Period	Value	Unit
At 2022-09-30	38,421,994	AUD
At 2022-06-30	43,573,941	AUD
At 2021-12-31	27,607,829	AUD
At 2021-09-30	31,986,033	AUD
At 2021-06-30	34,835,128	AUD
At 2020-12-31	37,977,424	AUD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

Period	Value	Unit	Days
At 2022-09-30	26,933,003	AUD
At 2021-12-31	15,318,201	AUD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

Period	Value	Unit	Days
2022-07-01 to 2022-09-30	-5,025,577	AUD	92
2022-01-01 to 2022-09-30	-14,204,516	AUD	273
2021-07-01 to 2021-09-30	-2,874,864	AUD	92
2021-01-01 to 2021-09-30	-6,084,977	AUD	273

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

Period	Value	Unit	Days
2022-01-01 to 2022-09-30	-13,964,271	AUD	273
2021-01-01 to 2021-09-30	-9,413,060	AUD	273

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

Period	Value	Unit	Days
2022-01-01 to 2022-09-30	1,043,480	AUD	273
2021-01-01 to 2021-09-30	475,850	AUD	273

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

Period	Value	Unit	Days
2022-01-01 to 2022-09-30	25,012,592	AUD	273
2021-01-01 to 2021-09-30	86,307	AUD	273

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

Period	Value	Unit	Days
2022-01-01 to 2022-09-30	-1,043,480	AUD	273
2021-01-01 to 2021-09-30	-475,850	AUD	273

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

Period	Value	Unit	Days
At 2022-09-30	-65,824,231	AUD
At 2021-12-31	-55,317,296	AUD

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

Period	Value	Unit	Days
2022-07-01 to 2022-09-30	-0.02	AUD/shares	92
2022-01-01 to 2022-09-30	-0.07	AUD/shares	273
2021-07-01 to 2021-09-30	-0.02	AUD/shares	92
2021-01-01 to 2021-09-30	-0.03	AUD/shares	273

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

Period	Unit	Days
2022-07-01 to 2022-09-30	AUD	92
2022-01-01 to 2022-09-30	AUD	273
2021-07-01 to 2021-09-30	AUD	92
2021-01-01 to 2021-09-30	AUD	273

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

Period	Value	Unit	Days
At 2022-09-30	4,109,306	AUD
At 2021-12-31	4,099,680	AUD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

Period	Value	Unit	Days
2022-01-01 to 2022-09-30	214,073	AUD	273
2021-01-01 to 2021-09-30	56,626	AUD	273

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

Period	Value	Unit	Days
2022-07-01 to 2022-09-30	-5,768,370	AUD	92
2022-01-01 to 2022-09-30	-16,954,925	AUD	273
2021-07-01 to 2021-09-30	-4,026,072	AUD	92
2021-01-01 to 2021-09-30	-9,094,298	AUD	273

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

Period	Value	Unit	Days
At 2022-09-30	41,018,225	AUD
At 2021-12-31	24,850,246	AUD

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

Period	Value	Unit	Days
At 2022-09-30	13,044,029	AUD
At 2021-12-31	9,402,065	AUD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

Period	Value	Unit	Days
At 2022-09-30	434,815	AUD
At 2021-12-31	436,763	AUD

Net finite-lived intangible assets

Finite-lived intangible assets after amortization. This excludes goodwill and should not be combined with indefinite-lived intangible assets without checking scope.

Period	Value	Unit	Days
At 2022-09-30	11,427,223	AUD
At 2021-12-31	12,651,088	AUD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

Period	Value	Unit	Days
At 2022-09-30	797,186	AUD
At 2021-12-31	476,164	AUD

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

Period	Value	Unit	Days
At 2022-09-30	4,160,369	AUD
At 2021-12-31	2,143,504	AUD

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

Period	Value	Unit	Days
2022-07-01 to 2022-09-30	409,585	AUD	92
2022-01-01 to 2022-09-30	1,654,015	AUD	273
2021-07-01 to 2021-09-30	472,460	AUD	92
2021-01-01 to 2021-09-30	1,837,862	AUD	273

Selling, general and administrative expense

Selling and general administrative costs reported under this concept. It is an expense category, not a substitute for total operating expenses.

Period	Value	Unit	Days
2022-07-01 to 2022-09-30	2,869,895	AUD	92
2022-01-01 to 2022-09-30	7,547,354	AUD	273
2021-07-01 to 2021-09-30	1,420,582	AUD	92
2021-01-01 to 2021-09-30	3,943,407	AUD	273

Research and development expense

Research and development costs recognized as expense. Capitalization policies and acquired projects can make this differ from total cash invested in development.

Period	Value	Unit	Days
2022-07-01 to 2022-09-30	2,655,785	AUD	92
2022-01-01 to 2022-09-30	8,982,359	AUD	273
2021-07-01 to 2021-09-30	2,480,217	AUD	92
2021-01-01 to 2021-09-30	5,296,067	AUD	273

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

Period	Value	Unit	Days
At 2022-09-30	211,844,435	shares
At 2021-12-31	177,828,504	shares

Cash including restricted cash

Cash, cash equivalents and restricted cash as reported in the cash flow reconciliation. Restricted amounts are not freely available, so this is not the same as unrestricted cash.

Period	Value	Unit	Days
At 2022-09-30	28,351,143	AUD
At 2021-12-31	18,099,219	AUD

Accumulated other comprehensive income or loss

Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.

Period	Value	Unit	Days
At 2022-09-30	-535,477	AUD
At 2021-12-31	-323,288	AUD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

Period	Value	Unit	Days
At 2022-09-30	4,684,541	AUD
At 2021-12-31	2,050,336	AUD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

Period	Value	Unit	Days
At 2022-09-30	4,964,028	AUD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

Period	Value	Unit	Days
At 2022-09-30	30,408,390	AUD
At 2021-12-31	29,622,945	AUD

Accumulated depreciation on property, plant and equipment

Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.

Period	Value	Unit	Days
At 2022-09-30	26,299,084	AUD
At 2021-12-31	25,523,265	AUD

Other noncurrent assets

Noncurrent assets the filer does not present separately. The composition differs by filer and is described only in the filing.

Period	Value	Unit	Days
At 2022-09-30	90,975	AUD
At 2021-12-31	38,421	AUD

Accrued current liabilities

Current obligations accrued for goods and services received but not yet invoiced or paid. This is one component of current liabilities, not all short-term obligations.

Period	Value	Unit	Days
At 2022-09-30	5,591,862	AUD
At 2021-12-31	2,800,815	AUD

Current contract liabilities

Consideration received before performance obligations are satisfied, often called deferred revenue. It is an obligation to deliver, not earned revenue or cash available.

Period	Value	Unit
At 2022-09-30	29,402	AUD
At 2022-01-01	38,431	AUD
At 2021-09-30	108,012	AUD
At 2021-01-01	1,628,426	AUD

Net deferred tax liabilities

Deferred tax liabilities net of related assets under this concept. The amount reflects timing differences and is not tax currently due.

Period	Value	Unit	Days
At 2022-09-30	3,050,837	AUD
At 2021-12-31	3,050,837	AUD

Pre-tax income or loss from continuing operations

Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.

Period	Value	Unit	Days
2022-07-01 to 2022-09-30	-5,025,577	AUD	92
2022-01-01 to 2022-09-30	-14,204,516	AUD	273
2021-07-01 to 2021-09-30	-2,874,864	AUD	92
2021-01-01 to 2021-09-30	-6,084,977	AUD	273

Comprehensive income or loss

Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.

Period	Value	Unit	Days
2022-07-01 to 2022-09-30	-5,185,351	AUD	92
2022-01-01 to 2022-09-30	-14,416,705	AUD	273
2021-07-01 to 2021-09-30	-2,877,265	AUD	92
2021-01-01 to 2021-09-30	-6,113,847	AUD	273

Depreciation, depletion and amortization

Combined depreciation, depletion and amortization for the period. A noncash allocation of asset cost, not a measure of maintenance spending.

Period	Value	Unit	Days
2022-01-01 to 2022-09-30	2,157,021	AUD	273
2021-01-01 to 2021-09-30	1,899,692	AUD	273

Other nonoperating income or expense

Other income or expense outside operations under this concept. The composition is filer-specific and can include one-time items.

Period	Value	Unit	Days
2022-07-01 to 2022-09-30	44,264	AUD	92
2022-01-01 to 2022-09-30	149,316	AUD	273
2021-07-01 to 2021-09-30	35,182	AUD	92
2021-01-01 to 2021-09-30	418,171	AUD	273

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

Period	Value	Unit	Days
2022-07-01 to 2022-09-30	742,793	AUD	92
2022-01-01 to 2022-09-30	2,750,409	AUD	273
2021-07-01 to 2021-09-30	1,151,208	AUD	92
2021-01-01 to 2021-09-30	3,009,321	AUD	273

Proceeds from issuing common stock

Cash received from issuing common stock during the period. It is gross of costs only where the filer reports it so, and it does not include noncash issuances.

Period	Value	Unit	Days
2022-01-01 to 2022-09-30	26,000,000	AUD	273
2022-01-01 to 2022-09-30	19,940,000	USD	273

Operating lease payments

Cash paid for operating lease liabilities during the period. It differs from lease expense recognized and excludes variable payments in some presentations.

Period	Value	Unit	Days
2022-01-01 to 2022-09-30	594,198	AUD	273
2021-01-01 to 2021-09-30	491,963	AUD	273

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

Period	Value	Unit	Days
2022-01-01 to 2022-09-30	295,706	AUD	273
2021-01-01 to 2021-09-30	495,691	AUD	273

Change in inventories

The cash flow adjustment for the change in inventories during the period. A positive value under this concept means inventory grew and reduced operating cash flow.

Period	Value	Unit	Days
2022-01-01 to 2022-09-30	2,016,865	AUD	273
2021-01-01 to 2021-09-30	163,924	AUD	273

Inspect the source

Entity: Universal Biosensors, Inc. / CIK 0001279695
Captured: 2026-09-21T17:18:14.585Z
SEC response SHA-256: 568b84ed8e1ce5f21bc744f4571abfcf3b9e9a7c823cda23853eefe0a23f3f1d

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

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import json
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with urlopen("https://canlicapital.com/company-data/0001279695.json") as response:
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print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
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