Note 13 - Segment Information - Schedule of Segment Reporting Information, by Segment (Details) - AUD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024
Revenue from products & services	$ 1,208,764	$ 1,625,566	$ 2,763,423	$ 3,095,076
Accounting, tax and audit	193,563	160,194	400,478	360,505
Cost of goods and services	2,415,458	455,251	3,126,773	1,046,895
Gross profit/(Loss)	(1,206,694)	1,170,315	(363,350)	2,048,181
Employee compensation	3,134,176	3,014,916	6,107,308	5,764,511
Operating expenses & income
Insurance	165,748	210,985	329,675	422,887
Accounting, tax and audit	193,563	160,194	400,478	360,505
IT costs	233,231	146,106	412,274	273,487
Depreciation & amortisation	174,767	222,609	325,410	475,707
Office administration	160,637	44,132	331,563	125,015
Distribution, sales & marketing	114,301	58,713	251,141	513,716
Travel & conferences	120,877	209,985	212,070	297,694
Legal fees & consultancy	215,196	68,788	318,536	91,911
Employee compensation	3,134,176	3,014,916	6,107,308	5,764,511
Other R&D expenses	283,444	3,525	579,661	257,742
HRL operating expenses	431,334	416,175	697,458	794,360
Research and Development Expense	2,019,167	1,720,116	2,814,670	1,974,333
Product registration & compliance	166,026	190,795	201,579	351,925
Occupancy expenses	132,970	98,003	276,218	219,866
Selling, General and Administrative Expense	3,303,934	3,715,972	7,668,908	7,741,354
Sundry costs	270,993	902,137	520,461	316,588
Interest expense	507	6,660	2,743	13,347
Interest income	16,458	126,905	79,849	195,561
Research and development tax incentive income	(363,722)	(580,026)	(709,766)	(694,374)
Sundry income	(13,611)	(82,412)	(91,687)	(108,269)
Total operating expenses & income	5,403,979	4,964,379	10,085,273	9,281,056
Net loss before tax	(6,610,674)	(3,794,064)	(10,448,624)	(7,232,875)
Research and Development Expense [Member]
Consumables	24,485	474,101	277,549	31,454
Development costs	255,808	(15,052)	279,329	7,739
Employee compensation	1,191,651	730,293	1,499,636	1,257,034
Operating expenses & income
Insurance	52,658	73,845	139,894	131,612
IT costs	37,952	14,199	52,111	26,195
Office administration	441,830	165,160	503,353	225,713
Travel & conferences	365	220	19,454	1,479
Employee compensation	1,191,651	730,293	1,499,636	1,257,034
Other R&D expenses	14,418	277,349	43,344	293,106
Selling, General and Administrative Expenses [Member]
Accounting, tax and audit	94,137	159,483	301,052	357,139
Consultancy	42,759	78,061	86,092	121,090
Employee compensation	2,251,631	2,506,227	4,916,779	4,888,308
Cost of sales	336,394	123,961	442,693	264,052
Operating expenses & income
Insurance	25,364	148,763	189,291	322,991
Doubtful debts	77,345	32,556	99,177	32,556
Accounting, tax and audit	94,137	159,483	301,052	357,139
IT costs	205,556	155,452	384,599	268,773
Distribution, sales & marketing	171,388	249,355	334,737	395,164
Travel & conferences	102,711	182,498	193,904	304,122
Legal fees & consultancy	144,028	53,986	247,369	90,415
Employee compensation	2,251,631	2,506,227	4,916,779	4,888,308
Manufacturing costs	(123,119)	(158,182)	(87,565)	(58,318)
Occupancy	92,701	196,554	235,949	365,521
Product registration & compliance	30,722	52,606	134,063	192,436
Other	$ (147,683)	$ (65,349)	$ 190,768	$ 197,104

UNIVERSAL BIOSENSORS INC 10-Q