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Condensed Consolidated Balance Sheets - USD ($)
Sep. 30, 2025
Jun. 30, 2025
Current assets    
Cash and cash equivalents $ 1,660,105 $ 1,019,909
Accounts receivable, net 717,823 594,614
Inventories 628,177 635,215
Research and development tax incentive receivable 924,062 734,408
Assets held for sale 66,020 327,500
Other current assets 488,182 826,976
Total current assets 4,484,369 4,138,622
Property and equipment, net 271,745 251,325
Operating lease right-of-use assets 1,808,892 69,520
Intangibles, net 3,473,303 3,790,319
Total assets 10,038,309 8,249,786
Current liabilities    
Accounts payable and accrued expenses 3,992,427 4,534,246
Current portion of operating lease liabilities 362,801 84,659
Current employee benefit liabilities 567,059 534,990
Notes payable 139,787 197,146
Total current liabilities 5,062,074 5,351,041
Employee benefit liabilities, less current portion 100,041 84,921
Operating lease liabilities, less current portion 1,449,265
Total liabilities 6,611,380 5,435,962
Commitments and contingencies (Note 9)
Shareholders’ equity    
Common stock, $0.01 par value, 100,000,000 shares authorized, 9,098,473 and 9,098,357 shares issued and outstanding, respectively, as of September 30, 2025; 7,323,377 and 7,323,261 shares issued and outstanding, respectively, as of June 30, 2025 90,985 73,230
Treasury stock, at cost, 116 shares as of September 30, 2025 and June 30, 2025 (1) (1)
Additional paid-in capital 69,325,542 65,783,916
Accumulated deficit (65,516,071) (62,533,065)
Accumulated other comprehensive loss (279,228) (327,944)
Total consolidated Intelligent Bio Solutions Inc. equity 3,621,227 2,996,136
Non-controlling interest (194,298) (182,312)
Total shareholders’ equity 3,426,929 2,813,824
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY $ 10,038,309 $ 8,249,786