Universal Biosensors Balance Sheet

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

Millions AUD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	2.2	8.54	10.24	25.98	15.32	23.56
Cash & Short-Term Investments	2.2	8.54	10.24	25.98	15.32	23.56
Cash Growth	-86.82%	-16.56%	-60.58%	69.59%	-34.99%	-22.06%
Accounts Receivable	0.72	0.96	2.13	0.97	0.48	0.07
Receivables	0.72	0.96	2.13	0.97	0.48	0.07
Inventory	3.28	5.59	4.38	3.14	2.14	1.88
Prepaid Expenses	0.88	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	0.92	2.44	4.02	5.56	4.54	3.6
Total Current Assets	8.04	18.47	22	36.67	24.85	31.4
Property, Plant & Equipment	6.49	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	14.94	25.84	29.97	46.15	44.5	56.38
Accounts Payable	1.41	0.36	1.24	0.27	0.44	0.45
Accrued Expenses	1.98	2.69	2.93	6.72	6.29	4.41
Short-Term Debt	0.21	0.7	0.91	0.07	0.06	-
Current Portion of Leases	0.62	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	4.23	4.66	5.95	13.09	9.4	8.96
Long-Term Debt	-	-	-	-	-	0.04
Long-Term Leases	2.22	2.4	3.23	4	1.69	3.59
Pension & Post-Retirement Benefits	0.07	0.11	0.08	0.05	0.03	0.02
Long-Term Deferred Tax Liabilities	-	-	-	-	3.05	3.05
Other Long-Term Liabilities	1.34	1.3	1.21	2.92	2.72	2.73
Total Liabilities	7.86	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	131.36	131.35	119.24	119.04	93.74	93.57
Retained Earnings	-124.11	-113.66	-99.42	-92.68	-65.82	-55.32
Comprehensive Income & Other	-0.2	-0.35	-0.33	-0.29	-0.32	-0.29
Shareholders' Equity	7.08	17.37	19.51	26.09	27.61	37.98
Total Liabilities & Equity	14.94	25.84	29.97	46.15	44.5	56.38
Total Debt	3.05	4.01	4.97	4.83	2.26	4.16
Net Cash (Debt)	-0.85	4.53	5.27	21.15	13.06	19.4
Net Cash Growth	-	-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	3.81	13.81	16.05	23.59	15.45	22.43
Book Value Per Share	0.02	0.06	0.09	0.12	0.16	0.21
Tangible Book Value	7.08	17.37	19.51	26.09	14.96	23.69
Tangible Book Value Per Share	0.02	0.06	0.09	0.12	0.08	0.13
Machinery	23.35	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.