v2.3.0.11

CONSOLIDATED BALANCE SHEETS PARENTHETICALS (USD $)	Jun. 30, 2011	Sep. 30, 2010
Allowance for doubtful accounts	$ 72,750	$ 60,016
Accumulated depreciation and amortization	$ 6,497,273	$ 6,297,906
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,000,000	1,000,000
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	45,000,000	45,000,000
Common stock, shares issued	15,580,281	15,565,281
Common stock, shares outstanding	15,580,281	15,565,281
Treasury stock, shares held	100,000	100,000

The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.

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For an unclassified balance sheet, a valuation allowance for receivables due a company that are expected to be uncollectible.

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Face amount or stated value of common stock per share; generally not indicative of the fair market value per share.

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The maximum number of common shares permitted to be issued by an entity's charter and bylaws.

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Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.

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Total number of shares of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares represent the ownership interest of the common shareholders. Shares outstanding equals shares issued minus shares held in treasury and other adjustments, if any.

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Face amount or stated value per share of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share.

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The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.

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Number of common and preferred shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends.

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HEMAGEN DIAGNOSTICS INC 10-Q/A