Universal Biosensors, Inc.: 10-Q filed 2024-10-31

Name: Universal Biosensors, Inc.: 10-Q filed 2024-10-31
Creator: Universal Biosensors, Inc.

What Universal Biosensors, Inc. reported in its quarterly report filed 2024-10-31 (fiscal Q3 2024): 41 published measures, 110 facts as tagged in accession 0001437749-24-032679.

This filing

Form: 10-Q (quarterly report)
Filed: 2024-10-31
Fiscal period: fiscal Q3 2024
Accession: 0001437749-24-032679 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 2024-09-30	29,111,244	AUD
At 2023-12-31	29,972,871	AUD

Total liabilities

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

Period	Value	Unit	Days
At 2024-09-30	8,206,384	AUD
At 2023-12-31	10,465,062	AUD

Stockholders equity

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

Period	Value	Unit
At 2024-09-30	20,904,860	AUD
At 2024-06-30	24,379,704	AUD
At 2023-12-31	19,507,809	AUD
At 2023-09-30	21,243,558	AUD
At 2023-06-30	23,734,311	AUD
At 2022-12-31	26,091,471	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 2024-09-30	12,349,700	AUD
At 2023-12-31	10,240,429	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
2024-07-01 to 2024-09-30	-3,409,387	AUD	92
2024-01-01 to 2024-09-30	-10,642,262	AUD	274
2023-07-01 to 2023-09-30	-2,600,449	AUD	92
2023-01-01 to 2023-09-30	-4,990,443	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
2024-01-01 to 2024-09-30	-8,543,577	AUD	274
2023-01-01 to 2023-09-30	-9,103,931	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
2024-01-01 to 2024-09-30	366,652	AUD	274
2023-01-01 to 2023-09-30	1,074,364	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
2024-01-01 to 2024-09-30	11,097,588	AUD	274
2023-01-01 to 2023-09-30	-36,190	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
2024-01-01 to 2024-09-30	-366,652	AUD	274
2023-01-01 to 2023-09-30	-1,074,364	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 2024-09-30	-99,420,347	AUD
At 2023-12-31	-92,678,783	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
2024-07-01 to 2024-09-30	-0.01	AUD/shares	92
2024-01-01 to 2024-09-30	-0.04	AUD/shares	274
2023-07-01 to 2023-09-30	-0.01	AUD/shares	92
2023-01-01 to 2023-09-30	-0.02	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
2024-07-01 to 2024-09-30	AUD	92
2024-01-01 to 2024-09-30	AUD	274
2023-07-01 to 2023-09-30	AUD	92
2023-01-01 to 2023-09-30	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 2024-09-30	4,530,248	AUD
At 2023-12-31	4,847,934	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
2024-01-01 to 2024-09-30	118,905	AUD	274
2023-01-01 to 2023-09-30	148,310	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
2024-07-01 to 2024-09-30	-4,010,669	AUD	92
2024-01-01 to 2024-09-30	-12,153,882	AUD	274
2023-07-01 to 2023-09-30	-3,757,709	AUD	92
2023-01-01 to 2023-09-30	-12,721,542	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 2024-09-30	21,726,035	AUD
At 2023-12-31	22,002,933	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 2024-09-30	4,322,446	AUD
At 2023-12-31	5,948,951	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 2024-09-30	855,327	AUD
At 2023-12-31	1,240,902	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 2024-09-30	1,660,467	AUD
At 2023-12-31	2,125,500	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 2024-09-30	5,504,799	AUD
At 2023-12-31	4,377,933	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
2024-07-01 to 2024-09-30	778,804	AUD	92
2024-01-01 to 2024-09-30	2,826,985	AUD	274
2023-07-01 to 2023-09-30	1,389,855	AUD	92
2023-01-01 to 2023-09-30	3,079,582	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
2024-07-01 to 2024-09-30	3,584,709	AUD	92
2024-01-01 to 2024-09-30	11,326,063	AUD	274
2023-07-01 to 2023-09-30	4,091,182	AUD	92
2023-01-01 to 2023-09-30	11,127,848	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
2024-07-01 to 2024-09-30	1,039,583	AUD	92
2024-01-01 to 2024-09-30	3,013,916	AUD	274
2023-07-01 to 2023-09-30	808,001	AUD	92
2023-01-01 to 2023-09-30	3,965,966	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 2024-09-30	298,067,435	shares
At 2023-12-31	212,369,435	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 2024-09-30	12,704,700	AUD
At 2023-12-31	10,595,429	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 2024-09-30	-426,561	AUD
At 2023-12-31	-332,168	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 2024-09-30	2,404,810	AUD
At 2023-12-31	2,662,885	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 2024-09-30	3,333,293	AUD
At 2023-12-31	4,004,769	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 2024-09-30	32,611,345	AUD
At 2023-12-31	32,304,310	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 2024-09-30	28,081,097	AUD
At 2023-12-31	27,456,376	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 2024-09-30	88,088	AUD
At 2023-12-31	90,045	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 2024-09-30	1,537,719	AUD
At 2023-12-31	2,056,929	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 2024-09-30	14,947	AUD
At 2023-12-31	36,132	AUD
At 2023-09-30	35,867	AUD
At 2022-12-31	29,851	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
2024-07-01 to 2024-09-30	-3,409,387	AUD	92
2024-01-01 to 2024-09-30	-10,642,262	AUD	274
2023-07-01 to 2023-09-30	-2,600,449	AUD	92
2023-01-01 to 2023-09-30	-4,990,443	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
2024-07-01 to 2024-09-30	-3,509,255	AUD	92
2024-01-01 to 2024-09-30	-10,736,655	AUD	274
2023-07-01 to 2023-09-30	-2,540,741	AUD	92
2023-01-01 to 2023-09-30	-4,996,223	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
2024-01-01 to 2024-09-30	640,888	AUD	274
2023-01-01 to 2023-09-30	717,773	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
2024-07-01 to 2024-09-30	36,539	AUD	92
2024-01-01 to 2024-09-30	144,808	AUD	274
2023-07-01 to 2023-09-30	649,563	AUD	92
2023-01-01 to 2023-09-30	5,860,318	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
2024-07-01 to 2024-09-30	601,282	AUD	92
2024-01-01 to 2024-09-30	1,511,620	AUD	274
2023-07-01 to 2023-09-30	1,157,260	AUD	92
2023-01-01 to 2023-09-30	7,731,099	AUD	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
2024-01-01 to 2024-09-30	653,387	AUD	274
2023-01-01 to 2023-09-30	733,129	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
2024-01-01 to 2024-09-30	-465,033	AUD	274
2023-01-01 to 2023-09-30	719,146	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
2024-01-01 to 2024-09-30	1,126,866	AUD	274
2023-01-01 to 2023-09-30	600,655	AUD	273

Inspect the source

Entity: Universal Biosensors, Inc. / CIK 0001279695
Captured: 2026-09-21 17:18 UTC
SEC response SHA-256: 568b84ed8e1ce5f21bc744f4571abfcf3b9e9a7c823cda23853eefe0a23f3f1d

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