Universal Biosensors, Inc. (ASX:UBI)

Universal Biosensors Balance Sheet

Financials in millions AUD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	4.56	8.54	10.24	25.98	15.32	23.56
Cash & Short-Term Investments	4.56	8.54	10.24	25.98	15.32	23.56
Cash Growth	-35.20%	-16.56%	-60.58%	69.59%	-34.99%	-22.06%
Accounts Receivable	0.93	0.96	2.13	0.97	0.48	0.07
Receivables	0.93	0.96	2.13	0.97	0.48	0.07
Inventory	5.97	5.59	4.38	3.14	2.14	1.88
Prepaid Expenses	0.9	0.92	1.2	0.49	0.4	0.11
Restricted Cash	0.04	0.04	0.04	0.53	1.97	2.17
Other Current Assets	2.79	2.44	4.02	5.56	4.54	3.6
Total Current Assets	15.19	18.47	22	36.67	24.85	31.4
Property, Plant & Equipment	6.75	6.95	7.56	9.06	6.15	8.38
Other Intangible Assets	-	-	-	-	12.65	14.29
Other Long-Term Assets	0.41	0.41	0.41	0.41	0.85	2.32
Total Assets	22.35	25.84	29.97	46.15	44.5	56.38
Accounts Payable	0.68	0.36	1.24	0.27	0.44	0.45
Accrued Expenses	3.16	2.69	2.93	6.72	6.29	4.41
Short-Term Debt	0.46	0.7	0.91	0.07	0.06	-
Current Portion of Leases	0.77	0.91	0.83	0.76	0.5	0.52
Current Unearned Revenue	0.01	0	0.04	0.03	0.04	1.63
Other Current Liabilities	-	-	-	5.24	2.07	1.95
Total Current Liabilities	5.08	4.66	5.95	13.09	9.4	8.96
Long-Term Debt	-	-	-	-	-	0.04
Long-Term Leases	2.33	2.4	3.23	4	1.69	3.59
Long-Term Deferred Tax Liabilities	-	-	-	-	3.05	3.05
Other Long-Term Liabilities	1.32	1.3	1.21	2.92	2.72	2.73
Total Liabilities	8.82	8.47	10.47	20.05	16.89	18.4
Common Stock	0.03	0.03	0.02	0.02	0.02	0.02
Additional Paid-In Capital	131.35	131.35	119.24	119.04	93.74	93.57
Retained Earnings	-117.5	-113.66	-99.42	-92.68	-65.82	-55.32
Comprehensive Income & Other	-0.35	-0.35	-0.33	-0.29	-0.32	-0.29
Shareholders' Equity	13.53	17.37	19.51	26.09	27.61	37.98
Total Liabilities & Equity	22.35	25.84	29.97	46.15	44.5	56.38
Total Debt	3.55	4.01	4.97	4.83	2.26	4.16
Net Cash (Debt)	1.01	4.53	5.27	21.15	13.06	19.4
Net Cash Growth	-59.93%	-13.94%	-75.09%	61.91%	-32.67%	-35.82%
Net Cash Per Share	0.00	0.02	0.02	0.11	0.07	0.11
Filing Date Shares Outstanding	298.07	298.07	212.37	212.37	177.84	177.62
Total Common Shares Outstanding	298.07	298.07	212.37	211.84	177.83	177.61
Working Capital	10.1	13.81	16.05	23.59	15.45	22.43
Book Value Per Share	0.05	0.06	0.09	0.12	0.16	0.21
Tangible Book Value	13.53	17.37	19.51	26.09	14.96	23.69
Tangible Book Value Per Share	0.05	0.06	0.09	0.12	0.08	0.13
Machinery	23.38	23.35	22.96	21.54	20.18	20.17
Construction In Progress	-	-	-	0.21	0.17	-
Leasehold Improvements	9.34	9.34	9.34	9.34	9.27	9.17

Source: S&P Global Market Intelligence. Standard template. Financial Sources.