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Biotron Limited

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FY2003 Annual Report · Biotron Limited
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21 October 2003 

The Manager Companies 
Australian Stock Exchange Limited 
20 Bridge Street 
SYDNEY  NSW  2000 

Level 8, 261 George Street 
Sydney  NSW  2000 
Tel: (61-2) 9247 8212 
Fax: (61-2) 9247 3932 
E-mail: pnightingale@biotron.com.au 
Website: www.biotron.com.au 

  (33 pages by email)

Dear Madam 

RE: ANNUAL REPORT 

In accordance with Listing Rule 4.7, I attach the Company's Annual Report for the year ended 30 June 
2003. 

Yours sincerely 

Peter J. Nightingale 
Company Secretary 

pjn2337 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
          
 
 
 
 
 
 
 
 
 
 
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CHAIRMAN’S REPORT
The  past  year  has  been  a  year  of  challenge  for  Biotron. The  Company  has  been  deliberately  focusing  its
efforts on commercial development of the Company’s Tier 1 projects.  These two projects, C-Test and Virion,
have  enormous  commercial  potential,  addressing  unmet  medical  needs  with  huge  potential  markets. The
projects are the most advanced within the Company, and have the potential to generate returns in a shorter
time frame.

Scientific research is by nature unpredictable. No matter how well planned and executed, unexpected delays
can and do occur. This does not indicate that there are significant flaws in the underlying technologies. We
are  committed  to  ensuring  that  Biotron’s  projects  have  clear,  strong  competitive  positions.  At  times  this
means additional work has to be done to enhance aspects of a product to ensure that it will be the market
leader in its class. While these delays can be frustrating they will ultimately translate to increased returns to
shareholders. We are, however, ever mindful of the need to increase these returns in a timely fashion.

Significant progress has been made with the Virion Project during this past year. We have generated a large
number  of  compounds  with  increased  ability  to  inhibit  the Vpu  protein  of  HIV-1. We  are  in  the  process  of
determining which compound is most likely to be a successful drug candidate, and will be moving ahead
with preclinical testing with the aim of initiating clinical studies as soon as practicable and feasible from a
regulatory  and  safety  perspective.  The  value  of  the  Virion  technology  has  been  increased  by  design,
synthesis,  testing  and  identification  of  additional  series  of  compounds.  In  recent  months,  Biotron
researchers  have  extended  the  Virion  technology  to  encompass  a  range  of  other  very  significant  viral
diseases, including Hepatitis C virus, SARS coronavirus and dengue virus. As a consequence of this latest
work, Biotron has firmly cemented its hold on the viral ion channel field and has a very solid patent position
over  a  far  broader  range  of  therapeutic  compounds  and  indications. This  translates  into  a  substantial
increase in the value of Virion, which will greatly benefit shareholders.

During  the  year  we  have  been  in  on-going  discussions  with  potential  partners  regarding  the  Virion
technology. While we are keen to secure a partner to take the compounds through into clinical development,
Biotron can vastly increase the value of the technology by undertaking an early clinical study in man before
forming  an  alliance. This  will  translate  into  much  higher  returns  to  the  Company  in  the  form  of  upfront
payments as well as increased milestone and royalty payments in the future.

The  competitive  position  of  C-Test  has  been  significantly  enhanced  by  marked  improvements  in  sample
extraction and processing methodologies. The importance of having better, faster and cheaper methods of
sample handling should not be underestimated in developing a competitive diagnostic product. In addition,
we have developed a robust mathematical methodology for analysing the vast quantities of data generated
in the C-Test assays. These protocols will translate into more specific, sensitive cancer tests, and will facilitate
attracting a potential partner for the technology.

The Company’s key objective for 2003/4 is to increase the market’s understanding of the long-term strength
and benefit of Biotron’s technology and business. Biotron has an extraordinary depth of expertise available
to  it  from  its  Scientific Advisory  Panel  and  various  consultants.  Biotron’s  primary  focus  is  on  maximising
returns to shareholders. The Company continually exercises rigorous cost control to ensure it has sufficient
capital on hand to develop its technologies to a suitable stage for partnering.

On  behalf  of  the  shareholders  and  Directors,  I  would  like  to  thank  all  Biotron  staff  for  the  untiring  efforts
during the year. Thanks to their commitment and dedication, your Company is well placed to meet the next
stage of its development.

Yours sincerely

Michael J. Hoy
Chairman

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REVIEW OF OPERATIONS
OVERVIEW
During the year ended 30 June 2003 there has been a continued focus on the commercial development of
the key biomedical projects managed and funded by the Company.

The following significant events were achieved during the year under review:

•

Independently  conducted  tests  confirmed  that  the  Virion  Project’s  BIT009  compound  inhibits  HIV-1 
replication in human cells without harming human cell survival.

• Demonstration that proteins from Ross River and Barmah Forest viruses are able to form ion channels,
validating the Company’s position that viral proteins can form ion channels. This supports Biotron’s ion
channel  platform  technology,  that  proteins  from  other  viruses,  including  the  HIV-1  virus,  form  ion 
channels  and  that  these  ion  channels  can  be  targeted  to  inhibit  viral  replication. The  research  was
published in the prestigious Journal of Biological Chemistry.

• Receipt of ARC Linkage Grants, in conjunction with the Australian National University (ANU), with a total

value of $414,000 for development of the Virion and Muscion Projects.

• Commencement of clinical trials of the Company’s CT-2 diagnostic test for detection of colorectal cancer
in conjunction with clinicians from the Sydney Colorectal Associates at the Prince of Wales Hospital and
St George Hospital, Sydney.

BIOTRON’S PROJECTS
Biotron has the rights to develop, exploit and commercialise six biomedical projects known as C-Test, Virion,
Muscion, Hypoxion, Gabion and GeneTrans.  An independent valuation of the projects during the 2000-2001
financial year concluded that the Company’s projects have a value in the range $25.6 million to $36.8 million
with a mean valuation of $31.2 million. The Company has not revalued its projects for the purposes of the
financial report. If the Company were to adopt the independent expert’s mean valuation of $31.2 million for
the Company’s projects, the total assets reported on the Statement of Financial Position would be increased
by $31.2 million. This does not take into account the substantially increased value that has been added to the
projects during the subsequent two years.

As stated in the Financial Report for year ended 30 June 2002 and reiterated in the Update to Shareholders
earlier this year, the Company’s efforts are currently focused on commercial development of the Virion and
C-test  Projects. These  projects,  the  most  advanced  within  the  Company,  have  the  potential  to  generate
returns in a shorter time frame.

Biotron’s model is to take projects such as C-Test and Virion through proof-of-concept studies into preclinical
and  early-stage  clinical  development. The  Company  then  aims  to  form  partnerships  and  alliances  with
international  pharmaceutical  or  biotechnology  companies  for  further  late-stage  clinical  development  and
marketing  of  products.  Income  received  from  such  alliances  will  be  committed  to  further  the  commercial
development of existing and new Tier 2 Projects.

The Company is committed to increasing shareholder value through the establishment of partnerships for
the clinical development of the C-Test and Virion Projects. Central to this is the expansion and strengthening
of Biotron’s intellectual property portfolio.  Strong, defensible, international patents are essential to attract
partners and to ensure a competitive advantage for our products in the marketplace.

The  remaining Tier  2  Projects  are  underpinned  by  a  platform  technology,  research  on  ion  channels  in
membranes,  which  allows  several  scientists  to  work  in  different,  yet  related,  areas  of  research  with  the
results  of  work  in  one  area  providing  benefits  to  other  research  activities.  Additional  resources  will  be
committed to these projects once they reach specific commercially-focused milestones.

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Virion
The Virion Project is aimed at developing novel antiviral agents that will interact with a new kind of target,
virus  ion  channels,  to  depress  HIV  replication.  Biotron  researchers  have  shown  that  a  particular  class  of
compounds blocks the ion channel activity of one of the HIV proteins called Vpu, a new drug target in the
fight against HIV.

The Vpu protein represents a novel anti-HIV-1 drug target. It plays important roles in the budding and release
of newly formed viruses from infected cells, a process that is crucial for the progression of infection.

Due to the nature of the market, the seriousness of the disease and the lack of treatment options, compounds
for the treatment of AIDS may be fast tracked through clinical trials to market.

It is estimated that 36.1 million people are living with AIDS, with more than 5 million contracting the disease
in 2000. 

Current anti-AIDS drug therapies primarily target the HIV-1 reverse-transcriptase and protease enzymes. To
counteract the ability of the HIV-1 virus to rapidly mutate and develop resistance, patients are given a cocktail
of drugs as part of a Highly Active Anti-Retroviral Therapy (HAART). Discovery and development of new anti-
HIV-1  drugs  that  attack  different  parts  of  the  virus  life  cycle  is  essential  in  the  continuing  fight
against resistance.

There  is  a  particular  need  for  therapeutics  that  target  HIV  in  a  particular  type  of  cell  known  as
monocyte/macrophages. Recent studies have shown that these cell types act as pools or reservoirs of virus
in HIV-infected individuals. Existing regimens of HAART are ineffective at attacking HIV-1 in those cells. 

Biotron  has  shown  that  several  related  compounds  significantly  inhibit  HIV  replication  in  primary  human
monocyte/macrophage  cultures. The  compounds  are  effective  even  at  very  low  concentrations,  inhibiting
replication  by  up  to  100%  compared  to  untreated  controls,  with  no  sign  of  toxicity  at  the  low,  effective
concentrations. The results are exciting as they open up the possibility of a new class of therapeutic agents
that will act in combination with existing therapies. 

For  most  of  this  year,  the  focus  has  been  on  expanding  the  number  and  range  of  potential  antiviral
compounds  by  designing,  synthesising  and  testing  additional  novel  analogues  of  the  original  BIT009
molecule. The aim has been to identify the best candidate to move forward into clinical trials. Biotron has
identified a lead series of compounds, and additional testing is currently underway to determine the best
candidate with the highest chances of successfully passing though the rigorous testing that is required by
regulatory  authorities  before  the  compound  can  be  tested  in  man.  Highly  experienced  consultants  with
extensive expertise in lead optimisation and preclinical testing have been engaged to facilitate as rapid a
move  as  possible  into  clinical  trials.  A  potential  site  for  undertaking  a  Phase  I/IIa  clinical  trial  has  been
identified and the Company is in discussions with appropriate regulatory authorities.

The Company’s proprietary screening assays have proved invaluable in rapidly screening new compounds
for  anti-Vpu  activity. Work  is  on-going  at  the  prestigious  Burnet  Institute  in  Melbourne,  investigating  the
effect of the compounds on HIV-1 replication.

Since  the  end  of  the  financial  year,  Biotron  has  significantly  extended  the Virion  technology  platform  to
include  a  very  broad  range  of  viruses,  including  Hepatitis  C  virus,  SARS  coronavirus,  and  dengue  virus.
Biotron’s  proprietary  compounds  inhibit  ion  channel  activity  associated  with  these  viruses,  opening  up
potential  antiviral  therapies  for  these  currently  untreatable  viruses.  Each  is  a  medically  significant  virus,
affecting very large numbers of people around the world. Equally, if not more importantly, as a result of this
latest  work  Biotron  has  substantially  broadened  and  strengthened  its  patent  position  over  the  Virion
technology. This  means  that  the  value  of  the  technology  has  greatly  increased,  and  will  facilitate  the
negotiation of potential partnerships.

During  the  year,  on-going  discussions  have  been  held  with  potential  partners  regarding  the  Virion
technology.  Whilst  keen  to  secure  a  partner  to  take  the  compounds  through  into  clinical  development,
Biotron  can  vastly  increase  the  value  of  the  technology  by  undertaking  the  proposed  early  (Phase  I/IIa)
clinical trial before forming an alliance. This will translate into much higher returns to the Company in the
form of upfront payments as well as increased milestone and royalty payments in the future. 

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C-Test
Cancer cells have a number of characteristics that distinguish them from normal cells. Most tumour markers
are  neither  sensitive  nor  specific  enough  to  screen  for  or  diagnose  cancer  without  the  support  of  other
clinical findings. While a number of different tumour markers have been identified, they have generally been
found  to  lack  sensitivity  and  specificity  for  specific  cancers. There  is  a  real  need  for  new  tests  that  allow
unambiguous cancer diagnoses to be made at an early stage. The best tests will be simple and non-invasive
assays that allow rapid and accurate diagnosis of the type of cancer and its stage.

The C-Test Project is developing diagnostic tests for early detection and diagnosis of cancer. CT-1 is designed
to  detect  the  presence  of  any  type  of  cancer  while  CT-2  is  designed  to  diagnose  the  type  of  cancer.  As
previously noted in the Update to Shareholders in March 2003, the focus has been redirected to developing
a cheaper and faster method of purifying serum samples prior to analysis by mass spectrometry. During the
year,  significant  information  regarding  the  chemical  nature  and  structure  of  the  biomarkers  has  been
obtained and this information is being used to simplify and refine the methods for extracting and analysing
patients’ samples. The Company’s researchers’ efforts to date have significantly enhanced the purity of the
biomarkers which facilitates their detection and analysis, resulting in significant improvements to the time
and cost of sample handling. This will translate into a more robust, competitive product and enhance the
commercial value of the C-test technology. A range of other technologies which may be able to be adapted
to further improve the C-Test technology are also being investigated. 

CT-2 trials for diagnosis of prostate cancer and colorectal cancer are continuing. When the prostate cancer
trial was initiated in mid-2002, it was initially planned that the trial would be completed within six months.
The speed of recruitment of patients into the trial has been slower than initially anticipated which has caused
delays in completing the trial. The results to date have been encouraging. The CT-2 trial for colorectal cancer
diagnosis commenced earlier this year with clinicians from the Sydney Colorectal Associates at the Prince
of  Wales  and  St  George  Hospitals,  Sydney.  Analysis  of  these  samples  has  commenced  in  Biotron’s
laboratories, and will continue through to the second half of 2003. While trials are being planned for other
specific cancer types, they will not proceed until sufficient data from the current trials is available. The aim
is to develop specific, highly sensitive tests that distinguish each of the four major cancer types and enable
rapid,  non-invasive  diagnosis  of  each  of  these  cancers  and  to  move  these  tests  into  the  marketplace  as
rapidly as possible. To this end, discussions with potential partners who can facilitate this process have been
initiated.

Biotron has developed sophisticated methods for mathematical analysis of the data generated by the trial,
which significantly strengthens the Company’s competitive and intellectual property position. The work done
this year to improve sample processing and analysis, combined with the clinical samples from patients and
the mathematical models for analysing the data are likely to translate into a vastly improved and competitive
product.

TIER 2 PROJECTS
Tier 2 Projects are at an earlier stage of development than the C-Test and Virion Projects and, in accordance
with  the  Company’s  focus  on  the  commercial  development  of  the  Virion  and  C-test  Projects,  limited
resources  are  committed  to  the Tier  2  Projects  at  this  stage. As  the Tier  2  Projects  develop  and  resources
become available through the commercialisation of the more advanced Tier 1 Projects, further resources will
be committed to those projects with maximal commercial potential.

Research has progressed throughout the year on the Tier 2 Projects as discussed below. 

Muscion
Contraction  of  muscle,  including  heart  muscle,  depends  on  release  of  calcium  from  stores  inside  cells
through calcium channels called ryanodine receptors. The Muscion Project team is identifying compounds
that selectively target ryanodine receptors in heart, skeletal and insect muscle. As previously reported, the
researchers have discovered that some small peptides and toxins can modulate cardiac ryanodine receptors.
A number of these compounds have been found in vitro to stimulate heart muscle contraction leading to
increased  cardiac  output.  Following  identification  of  lead  compounds  from  this  research,  Biotron  will
develop drugs to boost the output of a damaged or failing heart muscle.

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During the past year, work has been focused on the design, synthesis and testing of non-peptide mimetics
of the previously identified peptides that target the cardiac ryanodine receptors. A number of small molecule
compounds  have  been  identified  that  have  increased  specificity  for  the  cardiac  ryanodine  receptor
compared to skeletal ryanodine receptors. This has been an important step on the way to developing a lead
series of compounds that have potential utility in treatment of cardiac-related disorders.

Hypoxion
The Hypoxion research team is developing compounds that will reduce damage in cells deprived of their
blood supply (eg following heart attack or stroke). When blood supply is compromised, cells are starved of
oxygen. The consequent build-up of calcium in cells exposed to hypoxia kills them. The research team aims
to significantly reduce the patient death/disablement rate by stopping the build-up of calcium and saving
cells.

The  project  has  two  approaches,  both  aimed  at  preventing  the  flow  of  sodium  ions  through  ‘persistent’
sodium channels that they have found are opened by hypoxia. The first approach is to screen for compounds
that can specifically block ‘persistent’ sodium channels. The second line of research that is in progress aims
to find a way to break the link between hypoxia and the opening of ‘persistent’ sodium channels.

GeneTrans
Biotron researchers have identified the mechanism by which a drug transport protein called MRP2 is directed
to membranes surrounding cells. Drug transport proteins have utility in drug screening tests that will help
predict  the  metabolism  and  safety  of  new  pharmaceuticals.  Screening  tests  are  a  vital  part  of  the  drug
development  process.  If  toxicity  is  detected  in  the  early  pre-clinical  stage  of  testing,  further  testing  on
animals is avoided and the cost of drug development is significantly decreased. A library of toxicity results
from  the  screening  process  can  be  compiled  for  future  use.  High  throughput  screening  tests  of  this  type
provide a short-cut in product development and are in demand by the international pharmaceutical industry.

Biotron has generated a novel cell line expressing MRP2 and during the year has been optimising a drug
screening  assay  using  this  technology.  Discussions  are  underway  with  potential  licensees  for  this
technology.

Gabion
The Gabion Project team is researching the effects of known compounds that act on the GABAA receptor.
Research  undertaken  as  part  of  the  Gabion  Project  to  determine  the  effects  of  GABA  receptor  associated
protein  on  expressed  receptors  is  providing  important  new  information  about  drug  effects  on  these
receptors  and  has  implications  for  the  development  of  high  throughput  screens  that  will  assist  and
accelerate the drug discovery process. 

PATENT APPLICATION DEVELOPMENTS
The C-Test Project patent entitled “Method of identifying cancer markers and uses therefor in the diagnosis
of cancer” has entered national phase in all jurisdictions, and is currently awaiting examination. A second
patent application relating to the nature of the biological marker for CT-1 (the detection of cancers), entitled
“A novel cancer marker and uses therefor in the diagnosis of cancer” has also entered national phase and
is  currently  awaiting  examination.  A  new  provisional  application  covering  improvements  to  the  subject
matter of this patent was filed earlier this year.

A  USA  patent  was  issued  for  the Virion  patent  application  entitled “Method  for  determining  ion  channel
activity  of  a  substance”. This  patent  is  currently  under  examination  in  other  countries. The  second Virion
application entitled “Method of modulating ion channel functional activity” has entered national phase. It is
currently  under  examination  in  the  USA  and  awaiting  examination  in  other  countries. Three  additional
provisional applications have been filed to expand the scope of this original application to include a wider
range of compounds and viral targets. 

The Muscion Project patent application entitled “Method of modulating the activity of calcium channels in
cardiac cells and reagents therefor” is at the PCT stage and is due to enter national phase later this year.

The  GeneTrans  patent  application  entitled “Modified  proteins,  isolated  novel  peptides  and  uses  therefor”
has entered national phase and is currently awaiting examination.

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CORPORATE GOVERNANCE STATEMENT
This statement outlines the main Corporate Governance practices that were in place throughout the financial
year, unless otherwise stated.

Board of Directors
The  board  of  directors  is  responsible  for  the  overall  Corporate  Governance  of  the  Company  including  its
strategic direction, establishing goals for management and monitoring the achievement of these goals.

The composition of the board has been determined on the basis of providing the Company with the benefit
of  a  broad  range  of  technical,  administrative  and  financial  skills,  combined  with  an  appropriate  level  of
experience at a senior corporate level.

The  composition  of  the  board  is  monitored  constantly  to  ensure  that  it  provides  the  Company  with  the
appropriate levels of both expertise and experience.

When a vacancy exists, through whatever cause, or where it is considered that the board would benefit from
the  services  of  a  new  director  with  particular  skills,  the  board  identifies  a  panel  of  candidates  with
appropriate expertise and experience. A selection procedure is then completed and the board appoints the
most suitable candidate who must stand for election at the next general meeting of shareholders.

Each  director  has  the  right  to  seek  independent  professional  advice  at  the  Company’s  expense.  Prior
approval of the Chairman is required, but such approval is not unreasonably withheld.

In  the  event  that  a  potential  conflict  of  interest  may  arise,  involved  directors  must  withdraw  from  all
deliberations concerning the matter.

The  remuneration  of  the  directors  is  determined  by  the  board  as  a  whole,  with  the  director  to  whom  a
particular  decision  relates  being  absent  from  the  meeting  during  the  time  that  the  remuneration  level  is
discussed and decided upon.

Internal Controls
The  board  of  directors  acknowledges  that  it  is  responsible  for  the  overall  internal  control  framework,  but
recognises that no cost effective internal control system will preclude all errors and irregularities. The system
of internal control adopted by the Company seeks to provide an appropriate division of responsibility and
careful selection and training of personnel relative to the level of activities and size of the Company.

The  full  board  takes  responsibility  for  reviewing  financial  reporting  procedures,  internal  controls  and  the
performance of the financial management.

External Auditors
Board nominees review the performance of the external auditors and meet with them at the commencement
of the half yearly review and annual audit to discuss any issues that have arisen with respect to accounting
policies, any significant operational issues and level of proposed audit fees.

KPMG, the Company’s auditors, were appointed on 20 November 2001.

Audit Committee 
As at the date of the Directors’ Report, there was no Audit Committee. An Audit Committee is not considered
to be warranted because of the involvement of the full board of directors in the activities of the Company.

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Ethical Standards
All  directors,  managers  and  employees  are  expected  to  act  with  the  utmost  integrity  and  objectivity,
endeavouring at all times to enhance the performance and reputation of the Company. Every employee has
direct access to a director to whom they may refer any ethical issues that may arise from their employment.

The Role of Shareholders
The board ensures that the shareholders are informed of all major developments affecting the Company by
the following means:

• distribution  of  the  annual  report  to  all  shareholders  which  contains  relevant  information  about  the
operations  of  the  Company  during  the  year  in  addition  to  disclosures  required  by  the  Corporations 
Act 2001;

•

•

lodgement of the half yearly report with the Australian Stock Exchange, which contains summarised
and  audit  reviewed  financial  information.  Copies  of  half  yearly  financial  statements  prepared  in
accordance with the Corporations Act are available to any shareholder on request;

lodgement of quarterly reports with the Australian Stock Exchange which show summarised financial
information for the quarter. Copies of these reports are available to shareholders on request;

• announcements  to  the  Australian  Stock  Exchange  concerning  any  significant  development  in  the
Company’s operations, financing and administration. All announcements are immediately available to
the general public; and

• disclosure of all major announcements to the Australian Stock Exchange on the Company’s website,

(www.biotron.com.au).

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DIRECTORS’ REPORT
The directors present their report together with the financial report of Biotron Limited (‘the Company’) for
the year ended 30 June 2003 and the auditors’ report thereon.

Directors
The names of the directors of the Company holding office at any time during or since the end of the financial
year are:

Mr Michael J. Hoy
Chairman
Mr Hoy has more than 30 years’ corporate experience in Australia, the United Kingdom, USA and Asia. He
is Chairman of Cityprint Holdings Pty Ltd and Motoron.com Pty Ltd and a former director of John Fairfax
Holdings  Limited  and  FXF  Trust.  He  has  been  a  Director  since  7  February  2000  and  Chairman  since 
16 March 2000.

Dr Michelle Miller, BSc, MSc, PhD
Managing Director
Dr Miller has over 20 years’ in the bioscience industry, with extensive experience in managing commercial
bioscience research. She completed her PhD in the Faculty of Medicine at Sydney University investigating
molecular  models  of  cancer  development.  Her  experience  includes  a  number  of  years  at  Johnson  and
Johnson  developing  anti-HIV  gene  therapeutics  through  preclinical  research  to  clinical  trials.  She  has
experience  in  early-stage  start-ups  from  time  spent  as  Investment  Manager  with  a  specialist  bioscience
venture capital fund. She was appointed as Managing Director on 21 June 2002.

Professor Peter W. Gage, MB ChB, PhD, DSc FAA
Research Director
Professor Gage is a professor of Physiology at the John Curtin School of Medical Research at the Australian
National University and President of the Australian Physiological and Pharmacological Society.
He  has  more  than  35  years’  experience  in  medical  research,  including  training  medical  researchers,
particularly PhD students. For the past 25 years his research focus has been on ion channels.
Professor Gage was admitted as a fellow of the Australian Academy of Science in 1977 and was the recipient
of an Award of a Special Research Centre by the government in 1982 for research on nerve and muscle ion
channels.
He has been a Director since 23 February 1999.

Dr Michael S. Hirshorn, MBA, MB, BS
Non-Executive Director
Dr Hirshorn has over 20 years’ experience in the commercialisation of Australian Technology, particularly in
the medical device industry, and extensive experience in collaboration with Australian research institutes.
He played a major role in all commercial aspects of Cochlear Limited’s development, was a founding director
of Resmed Inc., and Chief Executive Marketing for Polartechnics Limited.
He has served on numerous government advisory committees, including the Start IT and T Committee, the
Start  Grants  Biological  Sciences  Committee  of  the  Department  of  Industry,  Science  and  Resources  and  is
currently an Investment Manager with a venture capital firm, Nanyang Ventures.
Dr Hirshorn was appointed as a Director on 16 March 2000.

Mr Bruce Hundertmark, BE, BEc
Non-Executive Director
Mr Hundertmark is an independent businessman and company director with a wide range of experience in
high  technology  based  company  start-up  operations  and  promoting  the  formation  of  venture  capital
companies, including News Datacom Limited in Israel and PT Indo Bio Products in Indonesia.
He has been a director of News International PLC, Prudential Cornhill Insurance Limited and was Managing
Director of IMFC Limited, a merchant bank.
Mr Hundertmark was appointed as a Director on 16 March 2000.

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L I M I T E D

Mr Peter G. Scott
Non-Executive Director
Mr  Scott  is  a  founding  director  of  Biotron  Limited  with  more  than  30  years’  of  commercial  and
entrepreneurial experience in Australia.
He is a director of Scott’s Acorn Pty Ltd and was formerly Chairman and Managing Director of Scottcom Pty
Ltd and Managing Director of ICAM Pty Ltd, audio visual and multimedia companies.
Mr Scott has been a Director since 23 February 1999.

Directors’ Meetings
The  number  of  directors’  meetings  and  number  of  meetings  attended  by  each  of  the  directors  of  the
Company during the year are:

Director 

Board Meetings
Held Attended

Michael J. Hoy

Michelle Miller

Peter W. Gage

Michael S. Hirshorn

Bruce Hundertmark

Peter G. Scott

6

6

6

6

6

6

6

6

6

6

6

6

Directors’ Interests
At  the  date  of  this  report,  the  interests  of  each  director  of  the  Company  in  the  issued  share  capital  and
options of the Company are:

Fully Paid 
Ordinary 
Shares

1,000,000

-

9,400,000

-

-

8,550,000

18,950,000 

30 September
2005 $0.50
Options

500,000

-

-

200,000

200,000

-

900,000

14 January
2007 $0.60
Options

-

250,000 

-

-

-

-

14 January
2007 $0.75
Options

-

500,000 

-

-

-

-

14 January
2007 $1.00
Options

-

500,000

-

-

-

-

250,000 

500,000

500,000

Michael J. Hoy 

Michelle Miller 

Peter W. Gage 

Michael S. Hirshorn 

Bruce Hundertmark 

Peter G. Scott 

Total 

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Directors’ and Senior Executives’ Emoluments
The  policy  of  remuneration  of  directors  and  senior  executives  is  to  ensure  the  remuneration  package
properly reflects the person’s duties and responsibilities, and that remuneration is competitive in attracting,
retaining  and  motivating  people  of  the  highest  quality. The  Board  is  responsible  for  reviewing  its  own
performance. The non-executive directors are responsible for evaluating the performance of the executive
directors  who,  in  turn,  evaluate  the  performance  of  all  other  senior  executives. The  evaluation  process  is
intended to assess the Company’s business performance, whether long term strategic objectives are being
achieved and the achievement of individual performance objectives.
Remuneration  generally  comprises  salary  and  superannuation.  Longer  term  incentives  are  able  to  be
provided  through  the  Company’s  Incentive  Option  Plan  which  acts  to  align  the  directors  and  senior
executives’ actions with the interests of the shareholders. The emoluments disclosed below represent the
cost to the Company for the services provided under these arrangements.
Details of options granted to directors and senior executives as part of their remuneration and the nature
and  amount  of  each  major  element  of  the  emoluments  of  each  director  and  senior  executive  of  the 
Company are:

Base 
Emolument
$

125,039

30,000

60,000

30,000

30,000

30,000

Service 
Charge 
$

-

40,000

-

-

-

-

-

65,000

Directors
Executive
Michelle Miller

Peter W. Gage
Non-Executive
Michael J. Hoy

Michael S. Hirshorn

Bruce Hundertmark

Peter G. Scott
Executive Officer
Peter J. Nightingale

Super
Contributions
$

11,244

2,700

5,400

2,700

2,700

2,700

-

Options
$

19,000

-

-

-

-

-

-

Total
$

155,283

72,700

65,400 

32,700

32,700

32,700

65,000

Each option entitles the holder to purchase one ordinary share in the Company. During the financial year
ended 30 June 2002, a fair value of options, totalling $48,750, has been estimated at the date of granting,
using  the  Black-Scholes  options  pricing  formula,  of  which  $19,000  has  been  included  in  directors’
emoluments during the financial year ended 30 June 2003.

Options
At the date of this report, unissued ordinary shares of the Company under option are:

Number of Options 

Exercise Price 

Expiry Date

900,000

250,000

500,000

500,000

$0.50

$0.60

$0.75

$1.00

30 September 2005

14 January 2007

14 January 2007

14 January 2007

The options do not entitle the holder to participate in any share issue of the Company or any other body
corporate.

Principal Activities
The  principal  activities  of  the  Company  during  the  financial  year  were  the  funding  and  management  of
intermediate and early applied biotechnology research and development projects.

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L I M I T E D

Financial Result and Review of Operations
The operating loss of the Company for the financial year after income tax was $2,728,701 (2002 - $1,667,894).
The operations of the Company for the year are set out in the Review of Operations.

Dividends
The directors recommend that no dividend be paid by the Company. No dividend has been paid or declared
since the end of the previous financial year.

State of Affairs
There were no significant changes in the state of affairs of the Company that occurred during the financial
year under review.

Environmental Regulation
The Company’s operations are not subject to significant environmental regulations under Commonwealth or
State legislation in relation to its research projects.

Events Subsequent to Balance Date
There has not arisen in the interval between the end of the financial year and the date of this report any item,
transaction or event of a material and unusual nature likely, in the opinion of the directors of the Company,
to affect significantly the operations of the Company, the results of those operations, or the state of affairs
of the Company, in future financial years.

Likely Developments
During  the  year  ended  30  June  2003,  the  Company  continued  to  fund  and  manage  its  research  and
development  projects. The  success  of  these  research  projects,  which  cannot  be  assessed  on  the  same
fundamentals as trading and manufacturing enterprises, will determine future likely developments.

In  the  opinion  of  the  directors,  it  would  prejudice  the  interests  of  the  Company  to  provide  additional
information, except as reported in this Annual Report, relating to likely developments in the operations of
the Company.

This report has been signed in accordance with a resolution of the directors and dated 29 September 2003:

Michael J. Hoy 
Director 

Michelle Miller
Director 

F I N A N C I A L   R E P O R T   2 0 0 3   1 1

2002

$

430,000

430,000

(490,576)

(226,343)

(448,328)

(998,229)

(74,620)

(14,076)

(220,058)

299,407

299,407

(474,832)

(211,582)

(371,306)

(1,197,012)

(81,605)

(60,636)

(256,799)

(2,354,365)

(2,042,230)

(374,336)

374,336

(2,728,701)

(1,667,894)

4.26 cents

4.26 cents

2.60 cents

2.60 cents

L I M I T E D

STATEMENT OF FINANCIAL PERFORMANCE
FOR THE YEAR ENDED 30 JUNE 2003

Note 

2003 

$

Other revenues from ordinary activities 

Total revenue

Administration and consultants’ expenses

Depreciation

Employee and director expenses

Direct research and development expenses

Rent and outgoings expenses

Legal expenses

Other expenses from ordinary activities

Loss from ordinary activities before related income 
tax expense

Income tax (expense)/benefit relating to ordinary activities

Net Loss

Basic loss per share

Diluted loss per share

2

3

3

5

4

4

F I N A N C I A L   R E P O R T   2 0 0 3   1 2

L I M I T E D

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2003

CURRENT ASSETS
Cash assets

Receivables

Inventories

Other

Total Current Assets

NON-CURRENT ASSETS

Plant and equipment

Total Non-Current Assets

Total Assets

CURRENT LIABILITIES

Payable

Provisions

Total Current Liabilities

Total Liabilities

Net Assets

EQUITY
Contributed equity

Reserves

Accumulated losses

Total Equity

Note 

6

7

8

9

10

11

12

13

14

2003 

$

5,375,413

66,685

65,511

10,399

2002

$

7,577,479

412,739

90,455

29,752

5,518,008

8,110,425

391,080

391,080

5,909,088

132,844

15,232

148,076

148,076

5,761,012

522,183

522,183

8,632,608

137,494

5,401

142,895

142,895

8,489,713

11,444,960

11,444,960

110,850

110,850

(5,794,798)

(3,066,097)

5,761,012

8,489,713

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L I M I T E D

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 JUNE 2003

Cash flows from operating activities

Cash receipts in the course of operations

Note 

2003 

$

- 

2002

$

75,800

Cash payments in the course of operations

(1,223,982)

(1,127,222)

Interest received

Payments for research and development

Net cash used in operating activities

299,407

(1,197,012)

(2,121,587)

15

367,260

(998,229)

(1,682,391)

Cash flows from investing activities
Payments for plant and equipment

Net cash used in investing activities

Cash flows from financing activities
Proceeds from issue of shares

Interest paid

Net cash provided by financing activities

Net decrease in cash held

Cash at the beginning of the financial year

(80,479)

(80,479)

(480,461)

(480,461)

- 

- 

- 

28,200

(951)

27,249

(2,202,066)

(2,135,603)

7,577,479

9,713,082

Cash at the end of the financial year

15

5,375,413

7,577,479

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L I M I T E D

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2003

1. STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES
The significant policies which have been adopted in the preparation of this financial report are:

Basis of preparation
This  financial  report  is  a  general  purpose  financial  report  which  has  been  prepared  in  accordance  with
Accounting Standards, Urgent Issues Group Consensus Views, other authoritative pronouncements of the
Australian Accounting Standards Board and the Corporations Act 2001.
It has been prepared on the basis of historical costs and, except where stated, does not take into account
changing money values or fair values of non-current assets.
These accounting policies have been consistently applied and, except where there is a change in accounting
policy, are consistent with those of the previous year.

Revenue recognition
Interest revenue
Interest revenue is recognised as it accrues.

Research and development grants
Research and development grants received in relation to research and development costs that have been
expensed are recognised as revenue.

Taxation
Income tax
The  Company  adopts  the  liability  method  of  tax  effect  accounting.  Income  tax  expense  is  calculated  on
operating profit adjusted for permanent differences between taxable and accounting income. The tax effect
of timing differences, which arises from items being brought to account in different periods for income tax
and  accounting  purposes,  is  carried  forward  in  the  statement  of  financial  position  as  a  future  income  tax
benefit or a provision for deferred income tax.
Future  income  tax  benefits  are  not  brought  to  account  unless  realisation  of  the  asset  is  assured  beyond
reasonable doubt. Future income tax benefits relating to tax losses are only brought to account when their
realisation  is  virtually  certain. The  tax  effect  of  capital  losses  is  not  recorded  unless  realisation  is  virtually
certain.

Goods and services tax
Revenues, expenses and assets are recognised net of the amount of goods and services tax (GST), except
where  the  amount  of  GST  incurred  is  not  recoverable  from  the  Australian Tax  Office  (ATO).  In  these
circumstances the GST is recognised as part of the cost of acquisition of the asset or as part of an item of
the expense.
Receivables and payables are stated with the amount of GST included.
The net amount of GST recoverable from or payable to, the ATO is included as a current asset or liability in
the statement of financial position. 
Cash flows are included in the statement of cash flows on a gross basis. The GST components of cash flows
arising  from  investing  and  financing  activities  which  are  recoverable  from,  or  payable  to,  the  ATO  are
classified as operating cash flows.

Research and development costs
Research and development expenditure is expensed as incurred except to the extent that its recoverability
is assured beyond reasonable doubt, in which case it is deferred and amortised on a straight line basis over
the period in which the related benefits are expected to be realised.

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L I M I T E D

Plant and equipment
Items of plant and equipment are initially recorded at cost and are depreciated over their estimated useful
lives  using  the  reducing  balance  method  from  the  date  of  acquisition  at  rates  between  13%  and  40%  per
annum.

Accounts payable
Liabilities are recognised for amounts to be paid in the future for goods or services received, whether or not
billed to the Company. Trade accounts payable are normally settled within 60 days.

Incentive option plan
Where options are issued as remuneration for services rendered, the difference between the fair value of the
options  issued  and  the  consideration  received,  if  any,  is  expensed  and  the  fair  value  of  the  options  is
recorded in the option premium reserve.

2. REVENUE FROM ORDINARY ACTIVITIES
Other revenues:
From operating activities
Interest - other parties

Research and development grants

Total revenue from ordinary activities

3. LOSS FROM ORDINARY ACTIVITIES BEFORE INCOME TAX EXPENSE
Loss from ordinary activities before income tax expense has been 
arrived at after charging the following items:

Auditors’ remuneration paid to KPMG
-  Audit and review of financial reports
Depreciation
- Office equipment
-  Plant and equipment
Borrowing costs - interest paid to other parties
Direct research and development expenditure
expensed as incurred
Provision for employee entitlements

4. EARNINGS PER SHARE
Basic and diluted loss per share has been calculated using:
Net loss for the year

2003 

$

2002

$

299,407

-

299,407

367,260

62,740

430,000

15,234

21,095
190,487
-

1,197,012
9,831

14,519

24,217
202,126
951

998,229
5,401

2,728,701

1,667,894

Weighted average number of ordinary shares

64,055,750

64,010,179

Options disclosed in the Contributed Equity note below are potential ordinary shares, but are not included
in the calculation of diluted loss per share as they are not dilutive.

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L I M I T E D

5. INCOME TAX EXPENSE
Prima facie income tax benefit on operating loss 
at 30% (2002 - 30%)

Tax effect of:

2003 

$

2002

$

706,310

612,669

Tax losses not brought to account

(705,243)

(311,271)

Research and development expenditure rebated

Permanent differences

Income tax underprovided in prior year

-

(1,067)

-
(374,336)

75,000

(2,062)

374,336
-

Income tax benefit/(expense) attributable to profit 
from ordinary activities

(374,336)

374,336

As at 30 June 2002, the directors intended to claim a research and development expenditure rebate which
would have resulted in a tax benefit of $374,336. During the year ended 30 June 2003, the directors
revised their assessment of this rebate and the tax benefit of $374,336 has been reversed.

The following potential income tax benefit calculated at 30% (2002 - 30%) arising from tax losses has not
been recognised as an asset because recovery is not virtually certain.

Tax losses

1,721,066

716,487

The Company has no franking credits.

The potential future income tax benefit will only be obtained if:

(a) 

the Company derives future assessable income of a nature and of an amount sufficient to enable the
benefit to be realised;

(b) 

the Company continues to comply with the conditions for deductibility imposed by law; and

(c) 

no changes in tax legislation adversely affect the Company in realising the benefit.

6. RECEIVABLES
Current
Other debtors

7. INVENTORIES
Stores - at cost

8. OTHER CURRENT ASSETS
Prepayments

66,685

412,739

65,511

10,399

90,455

29,752

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L I M I T E D

9. PLANT AND EQUIPMENT
Office equipment - at cost

Accumulated depreciation

Plant and equipment - at cost

Accumulated depreciation

Total plant and equipment - net book value

Reconciliations
Reconciliations of the carrying amounts for each 
class of plant and equipment are set out below:

Office equipment 
Carrying amount at beginning of year

Additions

Depreciation

Carrying amount at end of year

Plant and equipment

Carrying amount at beginning of year

Additions

Depreciation

Carrying amount at end of year

10. PAYABLES
Current

2003 

$

87,658

(49,990)

37,668

746,464

(393,052)

353,412

391,080

49,612

9,151

(21,095)

37,668

472,571

71,328

(190,487)

353,412

2002

$

78,508

(28,896)

49,612

675,135

(202,564)

472,571

522,183

44,104

29,725

(24,217)

49,612

223,961

450,736

(202,126)

472,571

Other creditors and accruals

132,844

137,494

11. PROVISIONS
Current

Employee entitlement provisions

Number of employees at year end

12. CONTRIBUTED EQUITY
Issued and paid up capital

64,055,750 (2002 - 64,055,750) fully paid
ordinary shares

15,232

2

5,401

1

11,444,960

11,444,960

Holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled
to one vote per share at shareholders’ meetings. In the event of winding up of the Company, ordinary
shareholders rank after creditors and are fully entitled to any proceeds of liquidation.

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L I M I T E D

Options
The  following  options  were  on  issue  at  30  June  2003,  each  exercisable  to  acquire  one  fully  paid 
ordinary share:
900,000 (2002 - 900,000) at $0.50 each at any time up to 30 September 2005.
250,000 (2002 - 250,000) at $0.60 each at any time up to 14 January 2007.
500,000 (2002 - 500,000) at $0.75 each at any time from 30 June 2003 to 14 January 2007.
500,000 (2002 - 500,000) at $1.00 each at any time from 30 June 2004 to 14 January 2007.

13. RESERVES
Option premium reserve
Balance at beginning of year

Issue of options at a premium

Transfer to accumulated losses on lapse of options

Balance at end of year

This reserve represents the fair value, at the date of issue, 
of options on issue.

14. ACCUMULATED LOSSES
Accumulated losses at beginning of year

Net loss attributable to members of the Company

Transfer from option premium reserve 

Accumulated losses at end of year

15. STATEMENT OF CASH FLOWS
Reconciliation of operating loss after tax to net cash used in operating activities

Operating loss after tax

Items classified as investing/financing activities

Interest paid 

Non-cash items

Depreciation

Options granted as part of directors’ remuneration

Provisions

Changes in assets and liabilities

Prepayments

Receivables

Inventories

Payables

2003 

$

110,850

- 

-

110,850

2002

$

85,600

48,750

(23,500)

110,850

3,066,097

2,728,701

- 

5,794,798

1,421,703

1,667,894

(23,500)

3,066,097 

(2,728,701)

(1,667,894)

- 

951

211,582

- 

9,831

19,353

346,054

24,944

(4,650)

226,343

24,750

5,401

(5,752)

(302,121)

9,886

26,045

Net cash used in operating activities

(2,121,587)

(1,682,391) 

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L I M I T E D

Reconciliation of cash
For the purposes of the Statement of Cash Flows, cash includes cash 
on hand and at bank and cash on deposit net of bank overdrafts and 
excluding security deposits. Cash at the end of the financial year as 
shown in the Statement of Cash Flows is reconciled to the related 
items in the Statement of Financial Position as follows:
Cash

16. DIRECTORS’ REMUNERATION

The number of directors of the Company whose income from the 
Company or any related party falls within the following bands:
$20,000 - $29,999

$30,000 - $39,999

$50,000 - $59,999

$60,000 - $69,999

$70,000 - $79,999

$150,000 - $159,999

$180,000 - $189,999

2003 

$

2002

$

5,375,413

7,577,479 

2003 
Number

2002
Number

-

3

-

1

1

1

-

2003 

$

1

3

1

-

1

-

1

2002

$

Total income paid or payable, or otherwise made available, to all 
directors of the Company from the Company or any related party

391,483

439,589 

17. EXECUTIVES’ REMUNERATION

The number of executive officers of the Company, whose 
remuneration from the Company or related parties 
falls within the following bands:
$150,000 - $159,999

$180,000 - $189,999

2003 
Number

2002
Number

1

-

-

1

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L I M I T E D

Total income received, or due and receivable, from the Company 
or related parties by executive officers of the Company 
whose income is $100,000 or more

2003 

$

2002

$

155,283

187,639

The executive was also a director of the Company.

18. RELATED PARTY DISCLOURES
Directors
The  name  of  each  person  holding  the  position  of  director  of  the  Company  during  the  financial  year  is
Michael J. Hoy, Michelle Miller, Peter W. Gage, Michael S. Hirshorn, Bruce Hundertmark, and Peter G. Scott.
Details of directors’ remuneration are set out above.
Details  of  relevant  interests  of  directors  of  the  Company  and  their  director-related  entities  in  shares  and
options of the Company at year end are as follows:

Fully paid ordinary shares

30 September 2005 $0.50 options

14 January 2007 $0.60 options

30 June 2003 to 14 January 2007 $0.75 options

30 June 2004 to 14 January 2007 $1.00 options

2003 
Number

2002
Number

18,950,000

19,050,000

900,000

250,000

500,000

500,000

900,000

250,000

500,000

500,000

During the year ended 30 June 2003, directors and director-related entities did not purchase any fully paid
ordinary  shares  or  options  and  disposed  of  100,000  fully  paid  ordinary  shares  for  no  consideration  as  a
charitable contribution.
During the year ended 30 June 2003, Michael J. Hoy had an interest in an entity, CityPrint Pty Limited, which
provided printing services to the Company. Payments to CityPrint Pty Limited, which were in the ordinary
course of business and on normal terms and conditions, amounted to $22,377 (2002 - $37,228).

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L I M I T E D

19. EMPLOYEES AND INCENTIVE OPTION PLAN
At  30  June  2003,  the  Company  had  2  employees  (2002  -  1).  All  other  personnel  are  contracted  by  the
Company on a consultancy basis.
The  Company  has  an  Incentive  Option  Plan  to  provide  eligible  persons,  being  employees  or  directors,  or
individuals  whom  the  Plan  Committee  determine  to  be  employees  for  the  purposes  of  the  Plan,  with  the
opportunity  to  acquire  options  over  unissued  ordinary  shares  in  the  Company. The  number  of  options
granted or offered under the Plan will not exceed 10% of the Company’s issued share capital and the exercise
price of options will be the greater of the market value of the Company’s shares as at the date of grant of the
option or such amount as the Plan Committee determines. Options have no voting or dividend rights. In the
event that the employment or office of the optionholder is terminated, any options which have not reached
their exercise period will lapse and any options which have reached their exercise period may be exercised
within three months of the date of termination of employment. Any options not exercised within this three
month period will lapse.
No  options  were  granted  pursuant  to  the  Incentive  Option  Plan  during  the  year  ended  30  June  2003.  No
ordinary shares have been issued as a result of the exercise of any options granted pursuant to the Incentive
Option Plan.
These  options  are  not  listed  and  accordingly  have  no  market  value  at  year  end. The  market  value  of  the
ordinary shares under option at 30 June 2003 was $0.31 (2002 - $0.35) each.
The  amount  recognised  in  the  financial  statements  in  relation  to  the  Incentive  Option  Plan  during  the
financial year was $19,000 (2002 - $48,750). Options issued pursuant to the plan are summarised below:

Grant
Date

24/01/03

06/02/02

28/06/03

28/06/03

Exercise
Date

24/01/03

06/02/02

30/06/03

30/06/04

Expiry
Date

30/09/05

14/01/07

14/01/07

14/01/07

Exercise
Date

30 June 2002
On Issue

$0.50

$0.60

$0.75

$1.00

900,000

250,000

500,000

500,000

Number of Options 

30 June 2003

On Issue

900,000

250,000

500,000

500,000

Vested

900,000

250,000

500,000

-

2,150,000

2,150,000

1,650,000

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L I M I T E D

20. FINANCIAL INSTRUMENTS DISCLOSURE
Interest rate risk
The Company’s exposure to interest rate risk and the effective weighted average interest rate for classes of
financial assets and financial liabilities is as follows:

Note

6

Weighted
average
interest
rate
%

Floating
interest 
rate
$

4.62

5,375,413

-

-

Non-
interest 
bearing
$

-

66,685

Total
$

5,375,413

66,685

148,076

148,076

10 and 11

-

Note

Weighted
average
interest
rate
%

Floating
interest 
rate
$

Non-
interest 
bearing
$

Total
$

4.55

7,577,479

6

10 and 11

-

-

-

-

-

412,739

7,577,479

412,739

142,895

142,895

Financial assets
Cash assets

Receivables
Financial liabilities
Payables and provisions

2002
Financial assets
Cash assets

Receivables
Financial liabilities
Payables and provisions

Credit risk exposure
The credit risk exposure on financial assets of the Company which have been recognised in the statement
of financial position is the carrying amount, net of any provision for doubtful debts.
Credit risk on cash assets is minimised by dealing with Australian regulated banks.

Net fair values of financial assets and liabilities
The carrying amounts of financial assets and liabilities approximate their net fair values.

21. FINANCIAL REPORTING BY SEGMENTS
The Company operates in the biotechnology industry in Australia.

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L I M I T E D

DIRECTORS’ DECLARATION
In the opinion of the directors of Biotron Limited:
(a)

the financial statements and notes, set out on pages 12 to 23, are in accordance with the Corporations 
Act 2001, including:

(i)

giving a true and fair view of the financial position of the Company as at 30 June 2003 and of its 
performance, as represented by the results of its operations and its cash flows for the year ended
on that date; and

(ii)

complying with Accounting Standards in Australia and the Corporations Regulations 2001; and

(b)

there are reasonable grounds to believe that the Company will be able to pay its debts as and when they
become due and payable.

This report has been signed in accordance with a resolution
of the directors and dated 29 September 2003:

Michael J. Hoy 
Director 

Michelle Miller
Director 

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L I M I T E D

INDEPENDENT AUDIT REPORT TO THE MEMBERS 
OF BIOTRON LIMITED 
Scope
We have audited the financial report of Biotron Limited for the financial year ended 30 June 2003, consisting
of  the  statement  of  financial  performance,  statement  of  financial  position,  statement  of  cash  flows,
accompanying notes, and the directors’ declaration set out on pages 12 to 24. The Company’s directors are
responsible for the financial report. We have conducted an independent audit of this financial report in order
to express an opinion on it to the members of the Company.
Our  audit  has  been  conducted  in  accordance  with  Australian  Auditing  Standards  to  provide  reasonable
assurance  whether  the  financial  report  is  free  of  material  misstatement.  Our  procedures  included
examination,  on  a  test  basis,  of  evidence  supporting  the  amounts  and  other  disclosures  in  the  financial
report,  and  the  evaluation  of  accounting  policies  and  significant  accounting  estimates. These  procedures
have been undertaken to form an opinion whether, in all material respects, the financial report is presented
fairly in accordance with Accounting Standards and other mandatory professional reporting requirements in
Australia and statutory requirements so as to present a view which is consistent with our understanding of
the Company’s financial position, and performance as represented by the results of its operations and its
cash flows.
The audit opinion expressed in this report has been formed on the above basis.

Audit Opinion
In our opinion, the financial report of Biotron Limited is in accordance with:

(a)

the Corporations Act 2001, including:

(i)

giving  a  true  and  fair  view  of  the  Company’s  financial  position  as  at  30  June  2003  and  of  its 
performance for the year ended on that date; and

(ii)

complying with Accounting Standards in Australia and the Corporations Regulations 2001; and

(b) other mandatory professional reporting requirements in Australia.

KPMG

W.E. Austin
Partner
Brisbane
29 September 2003

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L I M I T E D

ADDITIONAL ASX INFORMATION
Home Exchange
The Company is listed on the Australian Stock Exchange Limited. The home exchange is Sydney.

Use of Cash and Assets
Since the Company’s listing on the Australian Stock Exchange, the Company has used its cash and assets in
a way consistent with its stated business objectives.

Class of Shares and Voting Rights
There is only one class of shares in the Company, fully paid ordinary shares.
The rights attaching to shares in the Company are set out in the Company’s Constitution. The following is a
summary of the principal rights of the holders of shares in the Company.
Every holder of shares present in person or by proxy, attorney or representative at a meeting of shareholders
has one vote on a vote taken by a show of hands, and, on a poll every holder of shares who is present in
person  or  by  proxy,  attorney  or  representative  has  one  vote  for  every  fully  paid  share  registered  in  the
shareholder’s name on the Company’s share register.
A poll may be demanded by the chairperson of the meeting, by at least 5 shareholders entitled to vote on
the resolution or shareholders with at least 5% of the votes that may be cast on the resolution on a poll.

Substantial Shareholders
As at the date of the Directors’ Report, the Register of Substantial Shareholders showed the following:

Peter Gage
Australian National University
Peter G. Scott
Gail S. Scott

9,400,000 fully paid ordinary shares
5,600,000 fully paid ordinary shares
4,250,000 fully paid ordinary shares
4,249,550 fully paid ordinary shares

Distribution of Equity Securityholders
As at 1 September 2003, the distribution of each class of equity was as follows:

Range

1- 1,000

1,001 - 5,000

5,001 - 10,000

10,001 - 100,000

100,001 and over

Fully Paid 
Ordinary
Shares

30 September
2005 $0.50
Options

14 January 
2007 $0.60
Options

14 January
2007 $0.75
Options

14 January
2007 $1.00
Options

71

812

469

412

38

1,802

-

-

-

-

3

3

-

-

-

-

1

1

-

-

-

-

1

1

-

-

-

-

1

1

At 1 September 2003, 105 shareholders held less than a marketable parcel of 1,316 shares.

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L I M I T E D

Twenty Largest Quoted Shareholders and Optionholders
At  1  September  2003  the  twenty  largest  fully  paid  ordinary  shareholders  held  65.4%  of  fully  paid 
ordinary as follows:

Name

1 Peter Gage

2 Australian National University

3 Peter Scott

4 Gail Scott

5 Angela Dulhunty

6 Philip and Marylyn Board

7 Chris and Bhama Parish

8 Carrington Services Pty Ltd

9 Altinova Nominees Pty Limited

10 Tom Mann

11 Commonwealth Custodial Services Ltd

12 Michael Hoy 

13 Peter Nightingale

14 CBDF Pty Ltd

15 Gary Ewart

16 S. Family Pty Ltd

17 LPA No 2 Pty Ltd

18 Imnau Holdings Pty Ltd

19 Wightholme Nominees Pty Ltd

20 Lujeta Pty Limited

There are no current on-market buy-backs.

Fully Paid
Ordinary
Shares 

9,400,000

5,600,000

4,250,000

4,249,550

2,500,000

2,199,950

2,100,000

2,000,000

1,895,305

1,780,000

1,000,000

1,000,000

1,000,000

550,000

500,000

475,000

410,844

352,178

350,000

329,610

%

14.7

8.7 

6.6

6.6

3.9

3.4

3.3

3.1

3.0

2.8

1.6

1.6

1.6

0.9

0.8

0.7

0.6

0.5

0.5

0.5

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