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Killexams : IIA Challenge learn - BingNews https://killexams.com/pass4sure/exam-detail/IIA-ACCA Search results Killexams : IIA Challenge learn - BingNews https://killexams.com/pass4sure/exam-detail/IIA-ACCA https://killexams.com/exam_list/IIA Killexams : 2022 Governance, Risk, and Control Conference Provides a Customized Learning Experience

2022 Governance, Risk, and Control Conference Provides a Customized Learning Experience

Hosted both in Orlando and online, this annual event allows you to choose sessions that matter most to your enterprise and career

With a mission to create an encouraging and supportive environment for professionals of all experience levels, the annual Governance, Risk, and Control (GRC) Conference, 22-24 August 2022, jointly presented by ISACA and The Institute of Internal Auditors (IIA), will be available for both in-person attendance in Orlando, FL, and as an inclusive, online experience for a global, virtual audience. GRC 2022 will unite leading minds in governance, risk, and control from all over the world to expand networks of professionals, sharpen attendee’s skillsets, navigate challenges, and explore solutions together.

Sessions will be focused on core GRC principles and how they correlate to cybersecurity, data, technology trends, building professional teams, and personal career development. Various Topics include bias in information security, privacy, retaining team members in a time of stress and burnout, DevSecOps, leadership models, the Internet of Things, blockchain, GRC in the cloud, data management, Environmental and Social Governance (ESG) programs, auditing COVID-19 resiliency at an organization, cyber risk quantification, third-party risk management, and more. Rather than traditional tracks, sessions will be tagged with one or more themes to allow attendees to accomplish their educational goals. The syllabu themes include:

  • Governance
  • Risk
  • Compliance
  • Cybersecurity
  • Tech Trends
  • Data
  • Leadership

The conference’s opening keynote will be delivered by Meredith Broussard, data journalist, associate professor at the Arthur L. Carter Journalism Institute of New York University, research director at the NYU Alliance for Public Interest Technology, and author. Her presentation, “Artificial Unintelligence: How Computers Misunderstand the World,” will focus on the idea that our collective enthusiasm for applying computer technology to every aspect of life has resulted in a tremendous amount of poorly designed systems and reminds us that there are fundamental limits to what we can (and should) do with technology.

Delivering the closing keynote will be software engineer, serial entrepreneur, and investor Lital Marom. In her presentation, “Exponential Transformation: Shaping Digital Transformation in 2022,” Marom will explore shifts in thinking models and business models as well as the fundamental principles that separate successful companies from the rest in our digital economy.

Michael A. Echols, CISSP, MBA, CEO of Max Cybersecurity LLC, a critical infrastructure protection expert who has served as a cybersecurity leader at the U.S. Department of Homeland Security, will deliver the third keynote address, “Leading Up – Building a Resilience Culture,” that will inspire attendees to build a culture of cybersecurity at their organizations, while strengthening their teams and leadership skills.

Two in-person workshops are also offered before the conference on Sunday, 21 August for GRC conference attendees: “Supply Chain Risk Management,” with instructor Lisa Young, CISA, CISM, CISSP, Vice President, Cyber Risk Engineering of Axio, and “Examining Cybersecurity Concepts: Are You Up to the Challenge?” with instructor Megan Hall, CPA, CIA, CISA, Chief Information Officer at First National Bank of Paragould.

Attendees can earn up to 17 hours of continuing professional education (CPE) credits for attending the conference, and an additional 7 CPE credits for attending a pre-conference workshop. Registration for GRC Conference 2022 will close on Thursday, 18 August. Early registration discount of US$300 ends 30 July. For more information about the GRC Conference, visit the event pages at ISACA or The IIA.

About ISACA
ISACA® (www.isaca.org) is a global community advancing individuals and organizations in their pursuit of digital trust. For more than 50 years, ISACA has equipped individuals and enterprises with the knowledge, credentials, education, training and community to progress their careers, transform their organizations, and build a more trusted and ethical digital world. ISACA is a global professional association and learning organization that leverages the expertise of its more than 165,000 members who work in digital trust fields such as information security, governance, assurance, risk, privacy and quality. It has a presence in 188 countries, including 225 chapters worldwide. Through its foundation One In Tech, ISACA supports IT education and career pathways for under resourced and underrepresented populations.

About The Institute of Internal Auditors
The Institute of Internal Auditors (IIA) is an international professional association that serves more than 218,000 global members and has awarded 180,000 Certified Internal Auditor (CIA) certifications worldwide. Established in 1941, The IIA is recognized throughout the world as the internal audit profession's leader in standards, certification, education, research, and technical guidance. For more information, visit www.theiia.org.

Media Contacts:
Bridget Drufke, +1.847.660.5554, communications@isaca.org
Chris Almonte, +1.407.937.1349, pr@theiia.org

View source version on businesswire.com: https://www.businesswire.com/news/home/20220727006076/en/

Wed, 27 Jul 2022 09:27:00 -0500 en text/html https://www.morningstar.com/news/business-wire/20220727006076/2022-governance-risk-and-control-conference-provides-a-customized-learning-experience
Killexams : Institute Audit, Compliance & Advisement

advisory

IACA strives to be proactive in identifying opportunities for business process improvements and to facilitate training that improves internal controls; increases risk awareness and internal control accountability; reduces the likelihood of financial, operational, compliance and strategic exposure; and drives greater value from internal support processes.


Audit and Business Process Reviews

An IACA Annual Work Plan is developed and approved by the Audit Committee of the RIT Board of Trustees based on an assessment of risk across the University. There are three parts to an audit or business process review engagement: planning, fieldwork, and reporting. The RIT Audit Process

Planning:  Planning is conducted prior to the start of every engagement to assess specific risks of the business unit/process and to establish the preliminary scope and work plan.  During the planning phase, the engagement team meets with management to gain an understanding of the current business environment, including the following:

  • Organizational structure; roles
  • Related departments
  • Recent or expected department changes; major current initiatives
  • Known control weaknesses

Entrance Meeting:  The engagement team meets with management to discuss the engagement objectives, scope, and expectations.  During the meeting, key contacts are confirmed and timelines are established.

Fieldwork:  Initial meetings will be held with key contacts to identify and determine the level of risk associated with all significant activities within the business areas under review.  During fieldwork, the auditors will review and evaluate the internal controls in place.  This will be accomplished through review of process documentation, interviews, transaction testing, account analysis, data analysis, and other means as appropriate.  While every effort will be made to minimize disruption during fieldwork, we will need to request information and schedule time with key process participants.

If a control weakness is observed during fieldwork, the observation will be documented by the auditors along with an analysis of the associated risks.  Audit observations will be reviewed with responsible management for accuracy.

A formal report is prepared and shared with the engagement area's management, applicable RIT administration, and RIT's external auditors. The report includes an assessment of the internal control environment, a summary of the issues identified during the engagement, and management's corresponding corrective action plans. A summary of the engagement results is provided to the Audit Committee of the RIT Board of Trustees. 

Advisory observations may also be identified during an engagement; these would be items of lesser concern, but ones that may provide opportunities for enhancing controls, increasing efficiencies, or improving operations.  These items are shared only with the engagement area's management and do not require the development and implementation of management corrective action plans.


Training Opportunities

IACA believes that education and training are vital to a healthy control environment. Therefore, IACA staff provides training sessions on various topics to RIT employees throughout the year including Internal Controls and Fraud in the WorkplaceUnit-Level Risk Assessment and Basic Business Essentials for Department Heads, Chairs, and Deans.

Internal Controls and Fraud in the Workplace

All RIT employees need to be aware of the business risks in their area of responsibility. To help mitigate those business risks, each division, college, and department is responsible for establishing and maintaining effective business practices and internal controls. To assist the University in achieving its objectives, it is vital that a strong internal control environment exists in all aspects of the RIT Community. One result of weak or broken internal controls is Fraud. Occupational fraud can be found in any workplace. Whether an organization is a non-profit entity such as a university, or a large for-profit corporation, fraud has occurred and continues to occur. This combined syllabu class will provide you with the knowledge to understand how good internal controls can help prevent fraud from occurring in your area of responsibility. During this class, the importance of, components of, and the responsibility for establishing and maintaining effective internal controls will be discussed. Various examples of what can happen when controls are non-existent or broken (i.e., fraud) will be shared throughout the class.

This training session is part of the required classes for obtaining the Track I, Accounting Practices, Procedures and Protocols Certificate of Completion and is offered through RIT's Center for Professional Development.

Unit-Level Risk Assessment

Traditionally, risk is often thought of as something to be avoided.  However, given that value is a function of risk and return, strategic-minded managers do not necessarily strive to eliminate risk or even to minimize it.  Rather, these managers seek to manage risk (both exposures and opportunities) across all parts of their organization so that, at any given time, they incur just enough of the right kind of risk to effectively pursue strategic goals.

The first step towards successfully managing risks is to implement an effective risk assessment methodology.  Risk assessment is a systematic process for identifying and evaluating both external and internal events (risks) that could affect the achievement of objectives, positively or negatively.  During this class, we will discuss the key components of an effective risk assessment process and how to integrate it into the business process to provide timely and relevant risk information to management.


Limited Scope Reviews

In addition to audits, business process reviews, and advisory services, IACA performs limited scope reviews, which engage department/process management in a series of financial, operational, and strategic questions pertinent to the area under review. This type of review is not an audit and does not include the performance of in-depth audit procedures, but rather is comprised primarily of inquiry as well as high-level observation and/or verification activities. 


Advisory Services

In addition to an audit or business process review, IACA can further assist management by providing a fresh perspective utilizing analytical and research skills. These advisory services may include:

  • Reviewing the reliability and integrity of financial and operating information, reports, and systems;
  • Determining whether operational results are consistent with established objectives and standards;
  • Reviewing the means for adequately safeguarding and verifying the existence of assets;
  • Reviewing the systems established to ensure compliance with policies, plans, procedures, laws, and regulations, and;
  • Working in a consultative role to Boost and/or benchmark processes and controls.
Tue, 08 Mar 2022 17:27:00 -0600 en text/html https://www.rit.edu/fa/iaca
Killexams : UCC's BSc in internal auditing will fill a major gap in accounting and finance — Williams

Education Minister Fayval Williams

THE BSc in internal auditing, a new degree programme launched by the University of the Commonwealth Caribbean (UCC), will fill a major gap in the accounting and finance industry, Minister of Education and Youth Fayval Williams has said.

The four-year degree programme is endorsed by the international body of the Institute of Internal Auditors (IIA) based in the United States, the Caribbean directorate covering 11 Caribbean chapters, the local chapter of the IIA in Jamaica, and the Internal Audit Directorate covering all government ministries and agencies in the Jamaican public sector. Internal auditors employed by companies perform independently of their operations, allowing the internal auditor to supply management and the board of directors an unbiased assessment of the internal control environment.

Speaking at the launch of the programme on July 20, Williams congratulated the UCC for the addition of the degree to its long list of programme offerings, noting that, "There is a huge need for professionals trained in the area of internal audit, that allows for separation of duties and reporting independently on matters of compliance, governance, and risk management".

"The UCC undergraduate degree, which focuses on financial investigation and analysis, will supply students the academic knowledge to come to an assessment or conclusions about businesses or departments being investigated. It will incorporate aspects of accounting, law, governmental best practice and protocol, and information systems applications," she noted.

The minister said that, "While studying auditing, the students will develop key skills and abilities related to numeracy and mathematical aptitudes, business acumen, economical and financial knowledge, general IT skills, boost their self-motivation and attention to detail, as well as encourage good time management and communication skills."

Noting that the world is "ever evolving", Williams said that "our universities need to adapt to ensure their students are graduating equipped to handle the challenges of the day".

"The UCC will afford students the opportunity to access a learning experience that will enable them to succeed and transform their lives whilst also making a positive impact on the health, wealth, culture, and well-being of our society. I commend the UCC for its foresight in continuously reviewing and updating its course portfolio to reflect the changing needs of our graduates, employers, and society," she said.

Pointing to what she described as "an increasing focus on student recruitment", Williams said it makes sense to ensure course portfolios are as appealing as possible.

"It's important that universities respond to market demand and keep their offerings current and relevant, and it's not just students that will benefit from the addition of the Bachelor of Science in Internal Audit degree programme, but future employers too."

"In an increasingly competitive sector, reviewing and updating course portfolios has become a significant focus for institutions. This effort helps to ensure that degree programmes meet the expectations of students and employers and eventually lead to new opportunities. A win-win situation for all parties involved!"

Professor Dennis Gayle, president of the UCC, said that the university was proud to be "pioneering" the island's first degree programme in internal auditing and noted that students will be prepared for matriculation to the Certified Internal Auditors professional programme and may therefore leave the university with both their first degree and the highest certification offered by the IIA.

"Our students will be exposed to the practical and theoretical concepts of internal auditing, opening career options not only in finance and auditing but within areas of compliance, forensic auditing, enterprise risk management, and the use of information technology in the audit function," Professor Gayle explained.

Applicants require five General Certificate of Education (GCE) or Caribbean Secondary Education Certificate (CSEC) passes, including mathematics and English language for matriculation. UCC also offers candidates opportunities to upgrade their qualifications for matriculation into the degree programme through foundation courses or mature entry (if 25 years of age and over).

David Hall, managing director of DC Consultants and Associates, who are partners in the promotion of the degree programme, said this marks the culmination of a vision which was conceptualised over 10 years ago when he was the president of the local chapter of the IIA.

"At that time it was identified that there was a gap in the career choices of students who wanted to complete a degree in internal auditing, as this was not an option. It is therefore my distinct pleasure to partner with the UCC in establishing this degree programme and to have it endorsed by the international body of the Institute of Internal Auditors. As a certified internal auditor who has travelled extensively worldwide conducting audits, working with other auditors from diverse cultures, and assisting companies to achieve their operational and strategic objectives, I would recommend this rewarding career to aspiring applicants."

Sat, 30 Jul 2022 19:07:00 -0500 en-US text/html https://www.jamaicaobserver.com/career-education/uccs-bsc-in-internal-auditing-will-fill-a-major-gap-in-accounting-and-finance-williams/
Killexams : Silverdale Beats Grace In D-IIA East Thriller, 3-2

There’s not another sport in the world where momentum swings are any more significant than volleyball.

Such was the case at Grace Academy Monday evening.

The Silverdale Lady Seahawks had a losing record during the regular season, but they’ve been playing better in accurate matches and that carried over to Monday’s match with the Grace Academy Lady Golden Eagles.

These two teams split during the regular season, but Silverdale now has the upperhand at 2-1 with its second straight win over Grace.

The latest one is much more significant as it allows Silverdale to advance in the Division II, Class A East region with a five-set win. 

Silverdale won the first two sets by scores of 27-25 and 25-12 before Grace rallied to win the next two by scores of 28-26 and 25-19.  Then in the winner-take-all fifth set, Silverdale rallied from a 6-2 deficit to prevail by a final score of 15-13.

With the win, Silverdale stays alive and will play at top-seeded Boyd-Buchanan on Tuesday at 6.  The Lady Seahawks guaranteed themselves at least fourth place in this tournament and will advance to the next round next week, which will be played in Knoxville.

Silverdale coach Brian Wood was quite happy – and relieved – once this latest battle with one of his team’s biggest rivals ended.

“We knew we needed to own the first ball contact, but we also felt like we needed to serve aggressively, pass well and put the ball down when it counted.  We did all of those things pretty well in the first two sets,” he said after his team had improved to 11-18 for the season.

“We still have a lot to work on and we have to be better defensively.  We had to regroup after that fourth set, but we got our ship headed in the right direction in the fifth.  That’s the first match all year where we won the fifth set.

“Blocks were a key for us, but we played for each other.  We let a couple of bad calls get to us in the fourth set, but were able to turn things around in time to win,” he added.

Grace was the more dominant team in the first set and led most of the way, its biggest advantage at 14-7 following an ace by Megan Long.  Silverdale then starting playing much better and scored nine of the next 12 points, leading to a timeout by Grace coach Hillary Waters.

Another ace by Long and a kill by Autumn Parrott allowed Grace to regain the upper hand at 24-22, but a couple of hitting errors allowed Silverdale to knot the score and they claimed the comeback win on a block from Katie Patrick and a kill from Kenzie Manning.

Everything that had been working for Grace suddenly stopped.  The Lady Golden Eagles let that letdown carry over into the second set that Silverdale won without a challenge, 25-12.

The Lady Seahawks were playing with a lot of confidence at that point and dominated most of the third set with the biggest lead coming at 18-12 following a serving error by Grace.

Silverdale still had the upper hand at 23-21 before Maggie Long had two service points, including an ace, to knot the score.  A kill from Julianna Hill gave Grace the lead at 26-25 before Kayleigh Page tied it once again with a kill for Silverdale.

A couple of questionable line calls allowed Grace to claim the third set and to avoid a sweep and that momentum carried over into the fourth set that Grace won by a 25-19 final.

Grace kept playing well and had a seemingly-comfortable 6-2 lead before the Seahawks called a timeout.  Silverdale then scored six of the next seven points to get the momentum back on its side with an 8-7 lead.

Grace was able to tie the score twice in the waning moments, but the Golden Eagles never regained the lead and Silverdale was able to claim the hard-fought match on a block by Patrick.

Coach Waters couldn’t say enough about the valiant effort her girls put forth, but the early hole they dug was simply too much to get out of.

“We made too many errors, but the girls put forth a valiant effort.  The ball just didn’t fall in our favor tonight,” she said as the gymnasium was still clearing out.

“It’s really tough to come back from a 2-0 deficit, but we fought back hard and got a lot of valuable experience today.  We didn’t cover Silverdale’s tips as well as we should have, but we were a lot better than people thought we’d be this year.

“We put it all out there tonight and gave it our best shot.  Unfortunately, we came out on the short end,” she concluded.

Patrick had 14 kills to lead Silverdale while Manning had a dozen kills and 13 digs.  Ana Vereen had 21 digs while Emma Dale had 14.  Savannah Gann had 41 assists while Patrick and Page both had five blocks for the winners.

Megan Long had 16 kills and 16 digs for Grace while Maggie Long was credited with 32 digs.  Abby McGaughey finished with 39 assists.

THE BAYLOR GIRLS had a positive learning experience in Arizona over the weekend as they finished 21st out of 74 teams in the Nike Tournament of Champions in Phoenix.  Baylor lost its first three matches on Friday, but came back to win three of four on Saturday and now stand at 34-4 for the season.

Ally Craig had 44 kills and 23 digs for the tournament while Zoe Ubamadu had 32 kills and 13 blocks.  Sarah Sumida finished the weekend with 173 assists.

SILVERDALE STATS:

Ana Vereen – 21 digs

Caroline Dale – 1 kill, 2 blocks

Savannah Gann – 3 kills, 41 assists, 7 digs, 2 blocks

Harper Sutton – 1 ace, 14 digs

Kenzie Manning – 2 aces, 12 kills, 13 digs

Emma Dale – 2 aces, 5 kills, 14 digs

Katie Patrick – 1 ace, 14 kills, 5 digs, 5 blocks

Kayleigh Page – 1 ace, 9 kills, 3 digs, 5 blocks.

GRACE STATS:

Autumn Parrott – 14 kills, 5 digs

Maggie Long – 5 kills, 32 digs, 1 ace

Julianna Hill – 3 kills, 10 digs

Megan Long – 16 kills, 3 aces, 5 blocks, 16 digs

Abby McGaughey – 39 assists, 8 digs, 2 blocks

Lainey Barrow – 3 kills, 4 blocks, 1 dig

Victoria Betrous – 1 kill, 4 digs.

BAYLOR STATS (COMBINED FOR 7 MATCHES):

Sarah Barker – 26 kills, 11 blocks

Elizabeth Case – 4 aces, 21 digs

Sarah Sumida – 5 aces, 18 kills, 5 blocks, 173 assists, 31 digs

Hayden Barton – 3 aces, 38 digs

Zoe Ubamadu – 32 kills, 13 blocks

Ally Craig – 3 aces, 44 kills, 8 blocks, 23 digs

Laura Kate May – 1 ace, 2 assists, 30 digs

Denver Rogers – 1 ace, 30 kills, 2 blocks, 1 assist, 47 digs

Lexie Laurendine – 26 kills, 1 block, 6 digs.

(Email John Hunt at nomarathonmoose@gmail.com)

Fri, 22 Jul 2022 12:00:00 -0500 en text/html https://www.chattanoogan.com/2017/10/2/355996/Silverdale-Beats-Grace-In-D-IIA-East.aspx
Killexams : UTMD Reports Financial Performance for Second Calendar Quarter and First Half 2022

Utah Medical Products, Inc.

SALT LAKE CITY, UT , July 26, 2022 (GLOBE NEWSWIRE) -- via NewMediaWire --UTMD achieved second calendar quarter (2Q) and first half (1H) 2022 financial results better than those anticipated in its beginning of year projections.

Currencies in this release are denoted as $ or USD = U.S. Dollars; AUD = Australia Dollars; £ or GBP = UK Pound Sterling; C$ or CAD = Canadian Dollars; and € or EUR = Euros. Currency amounts throughout this report are in thousands, except per share amounts and where noted. Because of the relatively short span of time, results for any given three-month period in comparison with a previous three-month period may not be indicative of comparative results for the year as a whole.

Overview of Results

In brief, UTMD was able to adjust to the challenges of rapidly rising variable costs in the 1H of 2022. The following is an income statement summary comparison of 2Q and 1H 2022 with 2Q and 1H 2021 according to U.S. Generally Accepted Accounting Principles (US GAAP):

                                                                    2Q                                 1H
                                                             (April – June)                 (January-June)

Revenues (Sales):

+     7%

+     9%

Gross Profit (GP):

+     5%

+     6%

Operating Income (OI):

+     6%

+   11%

Income Before Tax (EBT):
Net Income (NI):

+     8%
+   20%

+   12%
+   18%

Earnings Per Share (EPS):

+   20%

+   18%

The above comparisons of GP and OI indicate costs rising faster than revenues in 1H 2022. The expansion in EBT was due to better non-operating income. The high expansion in NI and EPS was due to comparison after a one-time negative income tax provision adjustment in the prior year as a result of a long-term tax rate change enacted in the UK in June 2021.

For clarity, the above comparisons of NI and EPS according to US GAAP were affected by a long term deferred tax liability (DTL) adjustment on the balance of Femcare identifiable intangible assets (IIA) in 2Q 2021. As stockholders may remember, the DTL was initiated as part of the 2011 acquisition of Femcare because the expense from amortizing Femcare IIA, most of which is occurring over a fifteen-year time span from the acquisition date, is not tax-deductible in the UK. According to US GAAP, the future tax impact of a change in DTL must be recognized in the quarter in which a tax law change is enacted. In 2Q 2021, a $390 increase in DTL over the remaining five years of amortization occurred because in June 2021, UK parliament ratified an increase of the UK corporate income tax rate from 19% to 25% beginning on April 1, 2023, which affects the deferred taxes for IIA to be amortized after April 1, 2023, until fully amortized as of March 2026.

UTMD management believes that the presentation of results excluding the unfavorable deferred tax liability adjustment to its 2Q and 1H 2021 income tax provisions provide meaningful supplemental information to both management and investors that is more clearly indicative of UTMD’s year-to-prior-year operating result comparisons. The non-US GAAP exclusion only affects Net Income and Earnings Per Share.

Excluding the 2Q 2021 deferred tax liability increase and resulting “one-time” tax provision increase in 2Q 2021 due to the UK income tax rate change, the resulting year-to-year period comparisons of non-US GAAP NI and EPS changes are consistent with that of EBT:

                                             2Q                          1H
                                          (April – June)      (January-June)

NI (non-US GAAP):

+  8%

+  12%

EPS (non-US GAAP):

+  8%

  +  12%

Sales in all product categories, except for domestic U.S. sales of the Filshie Clip System, were up in 2Q and 1H 2022 compared to the same periods in 2021. Sales invoiced in foreign currencies, which represented 29% of total consolidated sales (when expressed in USD) during 2Q 2022, and 26% during 1H 2022, were hindered by a stronger USD. USD sales in 2Q 2022 were approximately 3% lower, and 2% lower for the 1H, to that which would have resulted using the same foreign currency exchange (FX) rates as in the prior year’s same periods (“constant currency” sales).

Profit margins in 2Q and 1H 2022 compared to 2Q and 1H 2021 follow:

2Q 2022

2Q 2021

1H 2022

1H 2021

(Apr – Jun)

(Apr – Jun)

(Jan – Jun)

(Jan – Jun)

Gross Profit Margin (GP/ sales):

60.70

%

61.80

%

60.90

%

62.50

%

Operating Income Margin (OI/ sales):

37.70

%

37.80

%

37.20

%

36.70

%

Net Income Margin (US GAAP)

30.60

%

27.20

%

29.70

%

27.40

%

Net Income Margin (Non-US GAAP, B4 DTL Adj):

30.60

%

30.30

%

29.70

%

29.00

%

Note:  The Net Income Margin is NI divided by sales.

In 2Q and 1H 2022, the dilution in GP Margin from variable costs rising more than sales was mitigated in the OI Margin as a result of better absorption of fixed IIA amortization expense and a reduction of foreign currency operating expenses in USD terms due to the stronger USD. The improvement in Net Income and EPS was greater than the growth in sales primarily as a result of the additional benefit of higher non-operating income. Please see the income statements on the last page of this report.

UTMD’s June 30, 2022 Balance Sheet continued strong, with no debt. Ending Cash and Investments were $66.2 million on June 30, 2022 compared to $61.0 million on December 31, 2021. The June 30, 2022 cash balance resulted after paying $1.1 million in cash dividends to stockholders and repurchasing $2.5 million in UTMD stock during 2Q 2022. During the last twelve months (TTM) since June 30, 2021, UTMD has returned $12,943 to stockholders in the form of cash dividends and UTMD share repurchases.

Foreign currency exchange (FX) rates for Balance Sheet purposes are the applicable rates at the end of each reporting period. The FX rates from the applicable foreign currency to USD for assets and liabilities at the end of 2Q 2022 compared to the end of calendar year 2021 and the end of 2Q 2021 were

6-30-22

12-31-21

Change

6-30-21

Change

GBP

1.21601

1.35358

(10.2%)

1.38065

(11.9%)

EUR

1.04657

1.13765

(  8.0%)

1.18514

(11.7%)

AUD

0.69042

0.72678

(  5.0%)

0.74952

(  7.9%)

CAD

0.77691

0.79016

(  1.7%)

0.80619

(  3.6%)

Revenues (sales) -2Q 2022

Total consolidated 2Q 2022 UTMD worldwide (WW) sales were $824 (+6.5%) higher than in 2Q 2021. Without the negative impact of a stronger USD in converting foreign currency sales, WW constant currency sales were $1,280 higher (+10.2%) than in 2Q 2021, which was the second highest sales quarter of 2021. “Constant currency” sales means exchanging foreign currency sales into USD-denominated sales at the same FX rate as was in the previous period of time being compared.

Overall 2Q 2022 U.S. domestic sales were 2.4% lower and outside the U.S. (OUS) sales were 22.2% higher, despite an FX rate $456 (10.6%) negative impact on sales invoiced in foreign currencies. In other words, 2Q 2022 constant currency OUS sales were 32.2% higher than in 2Q 2021. In 2021, U.S. domestic sales recovered from the COVID-19 pandemic faster than OUS sales. In 2022, it appears that OUS sales are catching up with the U.S. recovery.

Domestic U.S. sales in 2Q 2022 were $7,829 compared to $8,023 in 2Q 2021. Domestic sales are invoiced in USD and not subject to FX rate fluctuations. The components of domestic sales include 1) “direct non-Filshie device sales” of UTMD’s medical devices to user facilities (and med/surg stocking distributors for hospitals), 2) “OEM sales” of components and other products manufactured by UTMD for other medical device and non-medical device companies, and 3) “domestic Filshie device sales”. UTMD separates domestic Filshie device sales from other medical device sales direct to medical facilities because UTMD is simply a distributor for Femcare in the U.S. Direct non-Filshie device sales, representing 51% of total domestic sales, were $266 (+7.1%) higher in 2Q 2022 than in 2Q 2021. Domestic OEM sales, representing 34% of total domestic sales, were $16 (0.6%) lower. Domestic Filshie device sales, representing 15% of total domestic sales, were $444 (27.9%) lower in 2Q 2022 compared to 2Q 2021.

OUS sales in 2Q 2022 were $5,599 compared to $4,581 in 2Q 2021. The increase in USD-denominated OUS sales is understated in constant currency terms. The stronger USD subtracted $456 from 2Q 2022 OUS sales invoiced in GBP, EUR, AUD and CAD currencies. FX rates for income statement purposes are transaction-weighted averages. The average FX rates from the applicable foreign currency to USD during 2Q 2022 and 2Q 2021 for revenue purposes follow:

                                                        2Q 2022           2Q 2021      Change
                                    GBP                 1.2525            1.3986        (10.4%)
                                    EUR                 1.0571            1.2043        (12.2%)
                                    AUD                 0.7178            0.7696        ( 6.7%)
                                    CAD                 0.7847            0.8119        ( 3.4%)

The weighted average unfavorable impact on 2Q 2022 foreign currency OUS sales was 10.6%. In constant currency terms, foreign currency sales in 2Q 2022 were 32.2% higher than in 2Q 2021. The portion of OUS sales invoiced in foreign currencies in USD terms were 29% of total consolidated 2Q 2022 sales compared to 27% in 2Q 2021.

OUS sales invoiced in foreign currencies are due to direct end-user sales in Ireland, the UK, France, Canada, Australia and New Zealand, and to shipments to OUS distributors of products manufactured by UTMD subsidiaries in Ireland and the UK. Export sales from the U.S. to OUS distributors are invoiced in USD. Direct to end-user OUS 2Q 2022 sales in USD terms (including the negative impact of FX rate differences) were 11% lower in Ireland with the EUR FX rate down 12%, 1% lower in Canada with the CAD FX rate down 3%, about the same in the UK with the GBP FX rate down 10%, 23% lower in Australia/New Zealand with the AUD FX rate down 7%, and 15% higher in France with the EUR FX rate down 12%. Sales to OUS distributors were 41% higher in 2Q 2022 than in 2Q 2021.

Sales -1H 2022

Total consolidated 1H 2022 UTMD WW sales were $2,184 (+9.3%) higher than in 1H 2021. Constant currency sales were $2,792 (+11.8%) higher. U.S. domestic sales were 6.8% higher and OUS sales were 13.4% higher in 1H 2022 compared to 1H 2021. In constant currency terms, 1H 2022 OUS sales were up 20.4%.

Domestic U.S. sales in 1H 2022 were $15,813 compared to $14,805 in 1H 2021. Direct non-Filshie device sales, representing 51% of total domestic sales, were $859 (+12.0%) higher in 1H 2022 than in 1H 2021, led by an increase in domestic neonatal device sales. OEM sales, representing 34% of total domestic sales, were $767 (+16.7%) higher. Domestic Filshie device sales, representing 15% of total domestic sales, were $618 (20.1%) lower in 1H 2022 compared to 1H 2021.

OUS sales in 1H 2022 were $9,938 compared to $8,762 in 1H 2021. The increase in USD-denominated OUS sales is understated in constant currency terms. The stronger USD subtracted $608 from 1H 2022 OUS sales invoiced in GBP, EUR, AUD and CAD currencies. The transaction-weighted average FX rates from the applicable foreign currency to USD during 1H 2022 and 1H 2021 for revenue purposes follow:

                                                         1H 2022          1H 2021    Change
                                    GBP                 1.2886            1.3908      (  7.3%)
                                    EUR                 1.0852            1.2037      (  9.8%)
                                    AUD                 0.7206            0.7711      (  6.6%)
                                    CAD                 0.7866            0.8009     (  1.8%)

The weighted-average FX rate negative impact on 1H 2022 foreign currency OUS sales was 8.3%. In constant currency terms, foreign currency sales in 1H 2022 were 20.4% higher than in 1H 2021. The portion of OUS sales invoiced in foreign currencies in USD terms were 26% of total consolidated 1H 2022 sales compared to 27% in 1H 2021. Direct to end-user OUS 1H 2022 sales in actual USD terms were 5% higher in Ireland with a 10% lower EUR, 8% lower in Canada with a 2% lower CAD, 3% lower in France with a 10% lower EUR, 23% higher in the UK with a 7% lower GBP, and 28% lower in Australia/New Zealand with a 7% lower AUD. Sales to OUS distributors were 24% higher in 1H 2022 than in 1H 2021.

Gross Profit (GP)

GP results from subtracting the costs of production, manufacturing engineering, depreciation of equipment, maintenance and repairs, quality assurance including regulatory compliance, and purchasing including freight for receiving materials from suppliers. As expected, despite dilution of fixed overhead costs from higher sales, the 2Q and 1H significant inflationary increases in UTMD’s variable manufacturing costs squeezed UTMD’s GP Margin (GPM). UTMD’s 2Q 2022 GP was $365 (+4.7%) higher than in 2Q 2021. UTMD’s 1H 2022 GP was $951 (+6.5%) higher than in 1H 2021. Although revenue was up more than GP in both 1Q and 1H periods, the resulting lower GPMs remained consistent with UTMD’s long term profitability goals. Incremental direct labor costs increased significantly as a result of competition for a limited number of people currently seeking work, and the Company’s efforts to help mitigate the negative impact of inflation on its long-term employees. UTMD also experienced double-digit percentage cost increases in raw materials costs. Incoming freight costs to receive raw materials doubled. The growing administrative burden of compliance with regulatory requirements, particularly OUS, continued to pressure UTMD’s GPM. Although managing the rapid rise in variable manufacturing costs will apparently continue to be a significant challenge for the rest of 2022, the 1H 2022 GPM helps confirm that UTMD is likely to be able to successfully manage it.

Operating Income (OI)

OI results from subtracting Operating Expenses (OE) from GP. After subtracting OE from higher 2Q and 1H 2022 GP, OI in 2Q 2022 was $5,057 compared to $4,765 in 2Q 2021, an increase of 6.1%, representing a healthy OI Margin (OI as a percentage of sales) of 37.7%. OI in 1H 2022 was $9,579 compared to $8,652 in 1H 2021, an increase of 10.7%, representing an OI margin of 37.2%. The increase in OI was almost the same as the increase in sales despite a lower GPM and higher litigation expenses (included in G&A OE) because of two offsetting factors; 1) better absorption of fixed IIA amortization expenses (i.e. a lower percentage of sales for relatively fixed non-cash expenses), and 2) a reduction in USD-denominated foreign currency OE of foreign subsidiaries as a result of a stronger USD (i.e. lower FX rates for the EUR, GBP, AUD and CAD expenses).

OE are comprised of Sales and Marketing (S&M) expenses, General and Administrative (G&A) expenses and Product Development (R&D) expenses. The following table summarizes OE in 2Q and 1H 2022 compared to the same periods in 2021 by OE category:

OE Category

2Q 2022

% of sales

2Q 2021

% of sales

1H 2022

% of sales

1H 2021

% of sales

S&M:

$ 357

2.7

$ 364

2.9

$ 693

2.7

$ 748

3.2

G&A:

2,602

19.3

2,528

20.1

5,153

20.0

5,073

21.5

R&D:

   135

  1.0

  128

  1.0

   258

  1.0

  259

  1.1

Total OE:

3,094

23.0

3,020

24.0

6,104

23.7

6,080

25.8

A stronger USD helped decrease foreign currency OE when converted to USD by $100 in 2Q 2022 and $135 in 1H 2022. The following table summarizes “constant currency” OE in 2Q and 1H 2022 compared to the same periods in 2021 by OE category:

OE Category

2Q 2022 const FX

2Q 2021

1H 2022 const FX

1H 2021

S&M:

$ 366

$ 364

$ 707

$ 748

G&A:

2,693

2,528

5,274

5,073

R&D:

   135

 

  128

 

   258

 

  259

Total OE:

3,194

3,020

6,239

6,080

OUS OE when converted to USD were decreased 10% in 2Q 2022 and 7% in 1H 22 by the FX rate change. Constant currency 2Q 2022 OE were 6% higher than in 2Q 2021, and 3% higher in 1H 2022 than in 1H 2021. In other words, the FX rate change which decreased foreign OE in USD terms almost offset the higher G&A expenses in the U.S.

A segmentation of USD-denominated G&A expenses by subsidiary location follows. Note that over 60% of G&A expenses were non-cash expenses from the amortization of IIA associated with the Filshie Clip System:

G&A Exp Category

2Q 2022

% of sales

2Q 2021

% of sales

1H 2022

% of sales

1H 2021

% of sales

IIA Amort- UK:

$ 498

3.7

$ 556

4.4

$1,030

4.0

$1,106

4.7

IIA Amort– CSI:
Other– UK:
U.S. Litigation
Other– US:
IRE:
AUS:
CAN:
Total G&A:

1,105
   142
   165 
   528
     85
     42
     37
2,602

8.2

 
19.3
 

1,105
   155
    - 
   552
    77
    42
    41
2,528

8.8

 
20.1
 

2,210
     296
     226
  1,082
    152
      85
      72
 5,153

8.6

 
20.0
 

2,210
     312
    -
 1,113
    161
     88
     83
5,073

9.4

 
21.5

OUS G&A expenses were $804 in 2Q 2022 compared to $871 in 2Q 2021. OUS G&A expenses were $1,634 in 1H 2022 compared to $1,750 in 1H 2021. The table below identifies “constant currency” OUS G&A expenses for 2Q and 1H 2022 compared to the same periods in 2021:

G&A Exp Category

2Q 2022 const FX

2Q 2021

1H 2022 const FX

1H 2021

IIA Amort- UK:

$ 556

$ 556

$1,106

$1,106

Other– UK:
IRE:
AUS:
CAN:
Total G&A:

159
     97
     44
     38
   894

 

155
    77
    42
    41
  871

318
     168
       91
       73
  1,756

312
    161
     88
     83
1,750

Period to period product development (R&D) expenses varied slightly depending on specific project costs. Since almost all R&D is being carried out in the U.S., there was negligible FX rate impact.

Income Before Tax (EBT)

EBT results from subtracting net non‑operating expense (NOE) or adding net non-operating income (NOI) from or to, as applicable, OI. Consolidated 2Q 2022 EBT was $5,199 (38.7% of sales) compared to $4,825 (38.3% of sales) in 2Q 2021. Consolidated 1H 2022 EBT was $9,729 (37.8% of sales) compared to $8,723 (37.0% of sales) in 1H 2021.

NOE/NOI includes the combination of 1) expenses from loan interest and bank fees; 2) expenses or income from losses or gains from remeasuring the value of EUR cash bank balances in the UK, and GBP cash balances in Ireland, in USD terms on June 30, 2022; and 3) income from rent of underutilized property, investment income and royalties received from licensing the Company’s technology. Negative NOE is NOI. Net NOI in 2Q 2022 was $142 compared to $60 net NOI in 2Q 2021. Net NOI in 1H 2022 was $150 compared to $71 net NOI in 1H 2021. With higher cash balances and higher interest rates in 2022 compared to 2021, UTMD received more interest income. UTMD Ireland realized $17 more NOI in 2Q 2022 than in 2Q 2021, and $69 more NOI in 1H 2022 than in 1H 2021, from renting underutilized facility space.

EBITDA is a non-US GAAP metric that measures profitability performance without factoring in effects of financing, accounting decisions regarding non-cash expenses, capital expenditures or tax environments. Management believes that this operating performance metric provides meaningful supplemental information to both management and investors and confirms UTMD’s ongoing excellent financial operating performance, as well as its ability to sustain performance during a challenging economic time.

Excluding the noncash effects of depreciation, amortization of intangible assets and stock option expense, 2Q 2022 consolidated EBT excluding the remeasured bank balance currency gain or loss (“adjusted consolidated EBITDA”) was $7,005 (+4.6%) compared to $6,695 in 2Q 2021. Adjusted consolidated EBITDA at $13,376 in 1H 2022 was 7.3% higher compared to $12,471 in 1H 2021. Adjusted consolidated TTM EBITDA was $27,435 as of June 30, 2022.

UTMD’s adjusted consolidated EBITDA as a percentage of sales (EBITDA margin) was 52.2% in 2Q 2022 compared to 53.1% in 2Q 2021. UTMD’s EBITDA margin was 51.9% in 1H 2022 compared to 52.9% in 1H 2021. The lower 2022 EBITDA margins reflect the 2022 GPM squeeze. Nevertheless, management believes that current EBITDA margins demonstrate continued outstanding operating performance.

UTMD’s non-US GAAP adjusted consolidated EBITDA is the sum of the elements in the following table, each element of which is a US GAAP number:

2Q 2022

2Q 2021

1H 2022

1H 2021

EBT

$ 5,199

$4,825

$ 9,729

$8,723

Depreciation Expense

153

162

302

326

Femcare IIA Amortization Expense

498

556

1,030

1,106

CSI IIA Amortization Expense

1,105

1,105

2,211

2,211

Other Non-Cash Amortization Expense

8

10

16

18

Stock Option Compensation Expense
Interest Expense

40
-

41
-

83
-

82
-

Remeasured Foreign Currency Balances

2

(4)

5

5

UTMD non-US GAAP EBITDA:

$7,005

$6,695

$13,376

$12,471

Note

All UTMD income statement measures from GP through EBT, including non-US GAAP adjusted consolidated EBITDA, for both 2022 and 2021 time periods were unaffected by the 2Q 2021 enacted change in the UK corporate income rate.

Net Income (NI)

NI in 2Q 2022 of $4,103 (30.6% of sales) was 19.7% higher than the US GAAP NI of $3,426 (27.2% of sales) in 2Q 2021. Excluding the “one-time” income tax provision increase recognized in 2Q 2021 as a result of a future UK tax rate increase and resulting DTL adjustment, diluted NI in 2Q 2022 was $4,103 (30.6% of sales) compared to non-US GAAP NI of $3,817 (30.3% of sales) in 2Q 2021, a 7.7% increase, which is consistent with the increase in EBT per US GAAP.

As a reminder, in 2Q 2021, because the UK reset its corporate tax rate from 19% to 25% beginning with 2Q 2023, it caused UTMD to have to book an additional $390 in its 2Q 2021 income tax provision that represents the additional tax which would be paid in the UK over the remaining IIA amortization life of the 2011 Femcare acquisition. Excluding the $390 DTL increase in 2Q 2021 which reduced NI by that same amount, 2Q 2021 non-US GAAP NI was $3,817 (30.3% of sales) compared to 2Q 2021 US GAAP NI of $3,427 (27.2% of sales). Excluding the same tax provision increase in 1H 2021 due to the DTL adjustment, non-US GAAP 1H 2021 NI was $6,840 (29.0% of sales), compared to US GAAP 1H 2021 NI of $6,450 (27.4% of sales).

The average consolidated income tax provisions (as a % of the same period EBT) per US GAAP in 2Q 2022 and 2Q 2021 were 21.1% and 29.0% respectively, and were 21.5% and 26.1% in 1H 2022 and 1H 2021 respectively. As the tax rates for 2Q and 1H 2021 are not directly related to EBT generated in the same periods, UTMD provides the following tax rates excluding the 2Q 2021 $390 tax provision adjustment: The resulting non-GAAP income tax provision rates were 21.1% and 20.9% for 2Q 2022 and 2Q 2021 respectively, and were 21.5% and 21.6% for 1H 2022 and 1H 2021 respectively.

The consolidated income tax provision rate varies as the mix in taxable income among U.S. and foreign subsidiaries with differing income tax rates differs from period to period. The basic corporate income tax rates in each of the sovereignties were the same as in the prior year.

Earnings per share (EPS)

Diluted EPS in 2Q 2022 were $1.124 compared to US GAAP diluted EPS of $0.937 in 2Q 2021, a 19.9% increase. Excluding the “one-time” income tax provision increase recognized in 2Q 2021 as a result of a future UK tax rate increase and a DTL adjustment, diluted EPS in 2Q 2022 were $1.124 compared to non-US GAAP diluted EPS of $1.044 in 2Q 2021, a 7.7% increase, consistent with the increase in EBT per US GAAP.

Diluted EPS in 1H 2022 were $2.088 compared to US GAAP diluted EPS of $1.765 in 1H 2021, an 18.3% increase. Excluding the “one-time” income tax provision increase recognized in 2Q 2021 as a result of a future UK tax rate increase and a DTL adjustment, diluted EPS in 1H 2022 were $2.088 compared to non-US GAAP diluted EPS of $1.871 in 1H 2021, an 11.6% increase, also consistent with the increase in EBT per US GAAP.

Diluted shares were 3,650,242 in 2Q 2022 compared to 3,655,319 in 2Q 2021. Diluted shares were 3,657,864 in 1H 2022 compared to 3,655,514 in 1H 2021. The lower diluted shares in 2Q 2022 were the result of shares repurchased during 2Q 2022 offset by employee options exercised, and a lower dilution factor for unexercised options. The number of shares added as a dilution factor in 2Q 2022 was 7,375 compared to 9,526 in 2Q 2021. The number of shares added as a dilution factor in 1H 2022 was 9,069 compared to 10,569 in 1H 2021.

The number of shares used for calculating EPS was higher than ending shares because of a time-weighted calculation of average outstanding shares plus dilution from unexercised employee and director options. Outstanding shares at the end of 2Q 2022 were 3,624,932 compared to 3,654,737 at the end of calendar year 2021. The difference was due to 300 shares added from employee option exercises during 1H 2022, offset by 30,105 shares repurchased in the open market and retired during 2Q 2022. For comparison, outstanding shares were 3,645,798 at the end of 2Q 2021. The total number of outstanding unexercised employee and outside director options at June 30, 2022 was 50,408 at an average exercise price of $69.07, including shares awarded but not yet vested. This compares to 63,874 unexercised option shares at the end of 2Q 2021 at an average exercise price of $68.38/ share, including shares awarded but not vested. No options were awarded in 2021 and to date in 2022.

UTMD paid $1,060 ($0.290/share) in dividends to stockholders in 2Q 2022 compared to $1,039 ($0.285/ share) paid in 2Q 2021. The dividends paid to stockholders during 2Q 2022 were 26% of NI. UTMD paid $1,060 ($0.290/share) in dividends to stockholders in 1H 2022 compared to $2,077 ($0.285/ share) paid in 1H 2021. The 1H 2022 dividend total excludes a dividend normally paid in January. A special dividend of $7,309 ($2.00/share) was paid in December 2021 in lieu of January 2022.

In 2Q 2022, UTMD repurchased 30,105 of its shares for $2,495, an average cost of $82.88/ share. No UTMD shares were repurchased in 2021. The Company retains the strong desire and financial ability for repurchasing its shares at a price it believes is attractive for remaining stockholders. UTMD’s closing share price at the end of 2Q 2022 was $85.90, down 4.4% from the closing price of $89.86 at the end of 1Q 2022, and down 14.1% from the closing price of $100.00 at the end of 2021. The closing share price one year ago at the end of 2Q 2021 was $85.04.

Balance Sheet.

At June 30, 2022 compared to the end of 2021, UTMD’s cash and investments increased $5,249 to $66,224 primarily as a result of 1H 2022 NP of $7,638 less $3,555 use of cash for dividends to stockholders and UTMD share repurchases. At June 30, 2022, net Intangible Assets decreased to 22.9% of total consolidated assets from 27.2% on December 31, 2021 due in part to a stronger USD which lowers the USD value of Femcare’s GBP IIA. UTMD’s still strong 17.8 current ratio at June 30, 2022 was lower than the 19.5 current ratio at December 31, 2021 as a result of $636 higher accrued liabilities. The average age of trade receivables was 33 days from date of invoice at June 30, 2022 compared to 36 days at December 31, 2021 based on the most accurate calendar quarter of sales. Average inventory turns declined slightly to 2.9 in 2Q 2022 compared to 3.0 for the last quarter of 2021 due to increasing safety stocks of raw material.

Financial ratios as of June 30, 2022 which may be of interest to stockholders follow:

1)        Current Ratio = 17.8

2)        Days in Trade Receivables (based on 2Q 2022 sales activity) = 33

3)        Average Inventory Turns (based on 2Q 2022 CGS) = 2.9

4)        2022 YTD ROE (before dividends) = 14%

Investors are cautioned that this press release contains forward looking statements and that actual events may differ from those projected. Risk factors that could cause results to differ materially from those projected include global economic conditions, market acceptance of products, regulatory approvals of products, regulatory intervention in current operations, government intervention in healthcare in general, tax reforms, the Company’s ability to efficiently manufacture, market and sell products, cybersecurity and foreign currency exchange rates, among other factors that have been and will be outlined in UTMD’s public disclosure filings with the SEC.

Utah Medical Products, Inc., with particular interest in health care for women and their babies, develops, manufactures and markets a broad range of disposable and reusable specialty medical devices recognized by clinicians in over one hundred countries around the world as the standard for obtaining optimal long term outcomes for their patients. For more information about Utah Medical Products, Inc., visit UTMD’s website at www.utahmed.com.

Utah Medical Products, Inc.
INCOME STATEMENT, Second Quarter (three months ended June 30)
(in thousands except earnings per share):

2Q 2022

2Q 2021

Percent Change

Net Sales

$ 13,428

$ 12,604

6.5%

Gross Profit

8,151

7,785

4.7%

Operating Income

5,057

4,765

6.1%

Income Before Tax

5,199

4,825

7.7%

Net Income before DTL adjust
Net Income (US GAAP)

4,103
4,103

3,817
3,426

  7.5%
19.7%

EPS before DTL adjustment
Earnings Per Share (US GAAP)

$1.124
$ 1.124

$ 1.044
$ .937

  7.7%
19.9%

Shares Outstanding (diluted)

3,650

3,655

INCOME STATEMENT, First Half (six months ended June 30)
(in thousands except earnings per share):

1H 2022

1H 2021

   Percent Change

Net Sales

$ 25,752

$ 23,568

9.3%

Gross Profit

15,683

14,732

6.5%

Operating Income

9,579

8,652

10.7%

Income Before Tax

9,729

8,723

11.5%

Net Income before DTL adjust
Net Income (US GAAP)

7,638
7,638

6,840
6,450

11.7%
18.4%

EPS before DTL adjustment
EPS (US GAAP)

$ 2.088
$ 2.088

$ 1.871
$ 1.765

11.6%
18.3%

Shares Outstanding (diluted)

3,658

3,656

BALANCE SHEET
(in thousands)

(unaudited) 
JUN 30, 2022

(unaudited) 
MAR 31, 2022

(audited)
DEC 31, 2021

(unaudited)
JUN 30, 2021

Assets

Cash & Investments

$66,224

$65,873

$60,974

$59,506

Accounts & Other Receivables, Net

4,938

5,720

5,132

4,606

Inventories

7,338

7,367

6,596

6,118

Other Current Assets

453

520

456

357

Total Current Assets

78,953

79,480

73,158

70,587

Property & Equipment, Net

10,591

10,997

11,066

11,168

Intangible Assets, Net

26,605

29,326

31,412

35,039

Total Assets

$116,149

$119,803

$115,636

$116,794

Liabilities & Stockholders’ Equity

Accounts Payable

818

1,454

761

1,186

REPAT Tax Payable

220

220

220

245

Other Accrued Liabilities

3,401

4,424

2,765

3,000

Total Current Liabilities

$4,439

$6,098

$3,746

$4,431

Deferred Tax Liability – Intangible Assets

1,707

1,946

2,104

2,355

Long Term Lease Liability
Long Term REPAT Tax Payable

368
1,675

382
1,675

396
1,675

322
1,835

Deferred Revenue and Income Taxes

489

534

577

486

Stockholders’ Equity

107,471

109,168

107,138

107,365

Total Liabilities & Stockholders’ Equity

$116,149

$119,803

$115,636

$116,794

Contact: Crystal Rios (801) 566-1200

Tue, 26 Jul 2022 10:02:00 -0500 en-CA text/html https://ca.finance.yahoo.com/news/utmd-reports-financial-performance-second-130000140.html
Killexams : Nnenna: I‘II Like to Act Alongside Denzel Washington

Olayinka Olukunga Ademo, popularly known as Nnenna, is a model, actress and singer. She has a passion for  youths. In this interview with Tosin Clegg, she talks about her career,  childhood and marriage

People have come to know me as Nnenna

My name is Olayinka Ademo. I got the name Nnenna, which fortunately or unfortunately has taken over my real name, from playing the role of Nnenna in one of the Super Story series titled Nnenna, Gift of Love and that’s how I got the name.

The brand has to do with children

We have four major aspects under Nnenna and Friends. We have the live show on selected dates, twice or thrice, in the year when we celebrate children who come from all over to have fun with Nnenna and her friends- comedians, musicians and all of that. We have the Nnenna and friends educational tour where we take children on educational tours within and outside the country. We call it edutainment because the children have fun and learn from tour. We also have the Brain Power game that’s strictly devoted to academics and it airs on WapTv and other stations where you have two schools compete for a grand prize. We ask them general questions and it’s basically to encourage the students to also learn and at the end of every episode both students walk away with amazing prizes.

I started off as a model

I did a lot of modelling jobs with Dudu Osun, among others. Then acting came up and the Nnenna role became my major break. Surprisingly, people fell in love with that character, the face and everything, so that’s how it started for me.

It’s been fun working with others

For instance, recently, Papa Ajasco reloaded and I was on location for that and it’s coming up real soon. It’s amazing and very hilarious. Lots of stars were on set and it was fun for me as I got to meet new people. People you don’t get to see on a normal regular basis but now you get to see them and have fun with them. It’s been fun for me all the way and I don’t have a problem with anybody.

My career as of today

I remember that when I was much younger, I used to stand in front of the mirror gesticulating and performing to myself. My mum kept wondering what was wrong with me but I knew I wanted to do something similar and work for children but didn’t know what form it would take. When God opened this door and made way here for Nnenna and friends, I knew it was what God wanted me to do, and I am living my dreams.

 Nnenna is a simple young girl

She is a wife and a mother of twins and a great lover of children outside Nnenna and friends. Nnenna loves to dance, especially salsa and I can dance anywhere. Also, I love to watch TV and disturb people.

Educational background

I went to Carol Nursery and Primary School, then I moved on to Abeokuta Girls Grammar School for my secondary school and then I attended Lagos State University where I studied Marketing. For my love of children, I  did a post-graduate course in Educational Administration at the University of Lagos.

My father was a disciplinarian

My mum is a beautiful woman and my friend. And you could get to talk to her but dad, a disciplinarian. If he is coming you would be like ‘where is my book’ but it was fun all the way and he loved us nonetheless. So, growing up was fun and I’m the first of four children.

Also being the big sister, I had loads of responsibility on my shoulder and that came with being the first born really. I think that has also helped me shape my life, knowing at an early stage that I had responsibilities, so I had to stay focused.

God brought us to where we are

He started with us and took us here. Then, I would say the Chairman of Wale Adenuga Productions, Mr. Wale Adenuga MFR. He believed in the brand and doing something for Children. That’s one of the reasons it’s still on. Also, I have a team that believes in it too- Faith and Rebecca.

I have lots of people working with me who love the brand and share the same love like I do towards children and somehow we have been working together and it’s amazing. And we know this is just the beginning and though it’s challenging, as support is one big problem and when there is no funds you can be incapacitated. But, you can only do what you can do and leave the rest to God; but if we have more support from companies we would do more. We have discovered amazing talents from Nnenna and friends who are performing acts and now in the universities, but still come back to dance at our shows and build relationships with the children. We could also have done more for them and help build their talents; with support we would be able to do more for them.

 On being with WapTv

In the last one month, several people have been asking me ‘what’s up.’ And I guess they all have this notion that I can’t do any other thing outside wapTV and that’s the problem. I didn’t know that before until I spoke with some people. Even when I was on set of Papa Ajasco, some people kept asking if I wasn’t tired of being here. And that’s when I realised people have this mindset that I can’t do anything outside WAP. But really, I can and if I get a fantastic script I would do it as I want to act and like to work with all the big names out there. I have seen their movies and their quality productions. But if it comes, then I’ll go for it.

Winning Best Child-Friendly AwardProgramme

And that’s big for us. Also, as I said earlier, not having sponsorship is our major challenge in supporting the cost for children, but what keeps me going is that when parents see me they say ‘thank you very much for what you are doing, we love your programme.’ Well, that’s enough for me to continue. And when children see me, they say they love me and then I know I must be doing something good for them to look up to me, and I’m laying a good legacy for someone out there.

Mentors and role models

In production and all of its sides, I will pick Wale Adenuga. He has been able to build his business from nothing to something and I hope one day I’ll reach that height. My parents too, as regards relationship; and I have a god mother, Mrs Linda Etukudo, who talks to me a whole lot and in every area of my life. She is a great source of strength. Also, I have my friends, my husband, who understands me inside out and I can be very naughty but he still got my back.

I would love to work with Denzel Washington

I would really love to work with him. I recently listened to a speech he gave at a university and, I listen to it every day. Nonetheless, what keeps me going is ‘do unto others as you want them to do to you”, and over the years that has helped me and if you want people to be nice to you, then you have to be nice to them.

Sat, 16 Jul 2022 12:00:00 -0500 en-US text/html https://www.thisdaylive.com/index.php/2017/06/03/nnenna-i-ii-like-to-act-alongside-denzel-washington/
Killexams : Results of a Trial of PET-Directed Therapy for Early-Stage Hodgkin’s Lymphoma

RAPID was designed to determine whether patients with clinical stage IA or stage IIA Hodgkin’s lymphoma and negative PET findings after three cycles of ABVD require consolidation radiotherapy. If not, the number of patients receiving radiotherapy could be reduced, and the late toxic effects of this therapy could be avoided for patients cured by chemotherapy alone. Chemotherapy alone has previously been compared with combined chemotherapy and radiotherapy in a trial conducted by the National Cancer Institute of Canada Clinical Trials Group and Eastern Cooperative Oncology Group. Initial disease control was superior in the group receiving combination therapy,25 but after longer follow-up, survival was better among patients treated with chemotherapy alone.26 That study has been criticized for using wide-field radiotherapy, but it highlighted the importance of analyzing survival after an appropriate follow-up period in studies of curable cancers in which the treatment itself may have a negative effect on this end point.26,27

In the study-design phase of RAPID, it was acknowledged that progression-free survival in the group with no further therapy was likely to be lower than that in the radiotherapy group because the negative predictive value of PET, although high, is less than 100%.28 This was judged to be acceptable, as long as the reduction in disease control was not excessive, because of the likely benefits in overall survival that would result from a lower incidence of second cancers and cardiovascular disease in association with exposing fewer patients to radiation. Whether −7 percentage points is an appropriate margin of noninferiority is a value judgment, but it represents an attempt to balance the effects of treatment on disease control and late toxic effects.

Our results show that when quality-assured PET-image acquisition and central review are used, patients with nonbulky stage IA or stage IIA Hodgkin’s lymphoma and negative PET findings after three cycles of ABVD have an excellent prognosis without further treatment (3-year progression-free and overall survival rates of 90.8% and 99.0%, respectively). Patients in the radiotherapy group had 3-year progression-free and overall survival rates of 94.6% and 97.1%, respectively, with nonsignificant rate ratios for the radiotherapy group as compared with the group receiving no further therapy of 1.57 (95% CI, 0.84 to 2.97; P=0.16) and 0.51 (95% CI, 0.15 to 1.68; P=0.27), respectively. It is important to note that the lower limit of the 95% confidence interval for the absolute risk difference (−3.8 percentage points; 95% CI, −8.8 to 1.3) exceeds the designated noninferiority margin of −7 percentage points, with only 40 of the required 46 events observed despite the fact that it has been 3 years since the last patient underwent randomization.

Of the eight deaths in the radiotherapy group, three (due to Hodgkin’s lymphoma, heart failure, and second cancer) occurred in patients who had actually received radiotherapy. The other five deaths in the radiotherapy group occurred in patients who had been assigned to the radiotherapy group but had not received radiotherapy. This included one death from T-cell lymphoma in which re-review of the patient’s diagnostic biopsy results revealed that this condition rather than Hodgkin’s lymphoma was present at trial entry (i.e., the patient was enrolled in error). The remaining four deaths were due to pneumonitis (two), pneumonia (one), and cerebral hemorrhage (one), and it seems likely that chemotherapy was implicated in at least three of these cases. No deaths from Hodgkin’s lymphoma have so far been observed in the group with negative PET findings who were randomly assigned to no further therapy.

The per-protocol analysis showed virtually no difference from the intention-to-treat analysis in terms of the 3-year progression-free survival rate in the group with no further therapy (90.8%; 95% CI, 86.8 to 94.7), because only 2 patients randomly assigned to no further therapy received radiotherapy. However, the per-protocol analysis showed a greater 3-year progression-free survival rate than the intention-to-treat analysis in the radiotherapy group — 97.1% (95% CI, 94.7 to 99.6), with a rate ratio of 2.36 (95% CI, 1.13 to 4.95; P=0.02) — because 26 patients did not receive the assigned radiotherapy and 6 events occurred among those patients.

These results, 3 years after the last patient with negative PET findings underwent randomization, show that a modest improvement in the 3-year progression-free survival rate (3.8 percentage points in the intention-to-treat analysis and 6.3 percentage points in the per-protocol analysis) can be obtained with the addition of radiotherapy. However, this effect is bought at the expense of exposing all patients to radiation, most of whom will not benefit and some of whom will be harmed. In fact, for patients cured with chemotherapy, the addition of radiotherapy can only contribute additional toxic effects. Among the 46 patients requiring second-line therapy, 32% of those in the group with no further therapy, 50% in the radiotherapy group, and 57% in the group with positive PET findings underwent transplantation; this provides reassurance that recurrence of Hodgkin’s lymphoma in the group with no further therapy was not associated with excessive use of intensive treatment approaches.

On the basis of a maximum allowable difference of 7 percentage points, this study did not show noninferiority of the strategy of no further treatment; although the measured difference was 3.8 percentage points, the 95% confidence interval included a possible difference of up to 8.8 percentage points. Nevertheless, the results of RAPID suggest a rationale for taking a more individualized approach to the treatment of early-stage Hodgkin’s lymphoma.

The European Organisation for Research and Treatment of Cancer (EORTC) and Lymphoma Study Association (LYSA) H10 trial29 has also investigated a PET-based response-adapted approach in stage IA and stage IIA Hodgkin’s lymphoma. Patients with favorable or unfavorable pretreatment characteristics (the favorable subgroup and unfavorable subgroup, respectively) were randomly assigned to receive either standard treatment (ABVD plus involved-node radiotherapy) or treatment based on PET findings after two cycles of ABVD. In the PET-directed group, patients with negative PET findings after two cycles of ABVD received an additional two (favorable subgroup) or four (unfavorable subgroup) cycles, and the patients with positive PET findings after the initial two cycles of ABVD received escalated therapy with bleomycin, etoposide, doxorubicin, cyclophosphamide, vincristine, procarbazine, and prednisone (BEACOPP)30,31 plus radiotherapy. An interim analysis performed after a median of 1.1 years of follow-up showed that in the favorable subgroup with negative PET findings, the 1-year progression-free survival rate was 100.0% in the ABVD plus radiotherapy group and 94.9% in the ABVD-only group (hazard ratio for progression-free survival, 9.36; P=0.026). In the unfavorable subgroup, the corresponding 1-year progression-free survival rates were 97.3% and 94.7% (hazard ratio, 2.42; P=0.026). On the basis of the statistical design, the authors determined that the chemotherapy-only treatment for patients with negative PET findings should be halted early for futility. It can be argued, however, that the H10 and RAPID trials show similar results: radiotherapy after initial chemotherapy marginally improves the progression-free survival rate, as compared with chemotherapy alone, but at the expense of exposing to radiation all patients with negative PET findings, most of whom are already cured.

In stage IA and stage IIA Hodgkin’s lymphoma with no mediastinal bulk, patients with negative PET findings after three cycles of ABVD have a very good prognosis either with or without consolidation radiotherapy. Although the noninferiority margin was exceeded in this study, the results suggest that radiotherapy can be avoided for patients with negative PET findings. A longer follow-up period is required to determine whether the response-adapted approach used in RAPID leads to fewer second cancers, less cardiovascular disease, and improved overall survival, as compared with a strategy incorporating radiotherapy for all patients.

Wed, 20 Jul 2022 12:00:00 -0500 en text/html https://www.nejm.org/doi/full/10.1056/NEJMoa1408648
Killexams : 2022 Governance, Risk, and Control Conference Provides a Customized Learning Experience

The MarketWatch News Department was not involved in the creation of this content.

ORLANDO, Fla., (BUSINESS WIRE) -- With a mission to create an encouraging and supportive environment for professionals of all experience levels, the annual Governance, Risk, and Control (GRC) Conference, 22-24 August 2022, jointly presented by ISACA and The Institute of Internal Auditors (IIA), will be available for both in-person attendance in Orlando, FL, and as an inclusive, online experience for a global, virtual audience. GRC 2022 will unite leading minds in governance, risk, and control from all over the world to expand networks of professionals, sharpen attendee’s skillsets, navigate challenges, and explore solutions together.

Sessions will be focused on core GRC principles and how they correlate to cybersecurity, data, technology trends, building professional teams, and personal career development. Various Topics include bias in information security, privacy, retaining team members in a time of stress and burnout, DevSecOps, leadership models, the Internet of Things, blockchain, GRC in the cloud, data management, Environmental and Social Governance (ESG) programs, auditing COVID-19 resiliency at an organization, cyber risk quantification, third-party risk management, and more. Rather than traditional tracks, sessions will be tagged with one or more themes to allow attendees to accomplish their educational goals. The syllabu themes include:

  • Governance
  • Risk
  • Compliance
  • Cybersecurity
  • Tech Trends
  • Data
  • Leadership

The conference’s opening keynote will be delivered by Meredith Broussard, data journalist, associate professor at the Arthur L. Carter Journalism Institute of New York University, research director at the NYU Alliance for Public Interest Technology, and author. Her presentation, “Artificial Unintelligence: How Computers Misunderstand the World,” will focus on the idea that our collective enthusiasm for applying computer technology to every aspect of life has resulted in a tremendous amount of poorly designed systems and reminds us that there are fundamental limits to what we can (and should) do with technology.

Delivering the closing keynote will be software engineer, serial entrepreneur, and investor Lital Marom. In her presentation, “Exponential Transformation: Shaping Digital Transformation in 2022,” Marom will explore shifts in thinking models and business models as well as the fundamental principles that separate successful companies from the rest in our digital economy.

Michael A. Echols, CISSP, MBA, CEO of Max Cybersecurity LLC, a critical infrastructure protection expert who has served as a cybersecurity leader at the U.S. Department of Homeland Security, will deliver the third keynote address, “Leading Up – Building a Resilience Culture,” that will inspire attendees to build a culture of cybersecurity at their organizations, while strengthening their teams and leadership skills.

Two in-person workshops are also offered before the conference on Sunday, 21 August for GRC conference attendees: “Supply Chain Risk Management,” with instructor Lisa Young, CISA, CISM, CISSP, Vice President, Cyber Risk Engineering of Axio, and “Examining Cybersecurity Concepts: Are You Up to the Challenge?” with instructor Megan Hall, CPA, CIA, CISA, Chief Information Officer at First National Bank of Paragould.

Attendees can earn up to 17 hours of continuing professional education (CPE) credits for attending the conference, and an additional 7 CPE credits for attending a pre-conference workshop. Registration for GRC Conference 2022 will close on Thursday, 18 August. Early registration discount of US$300 ends 30 July. For more information about the GRC Conference, visit the event pages at ISACA or The IIA.

About ISACA
ISACA® (www.isaca.org) is a global community advancing individuals and organizations in their pursuit of digital trust. For more than 50 years, ISACA has equipped individuals and enterprises with the knowledge, credentials, education, training and community to progress their careers, transform their organizations, and build a more trusted and ethical digital world. ISACA is a global professional association and learning organization that leverages the expertise of its more than 165,000 members who work in digital trust fields such as information security, governance, assurance, risk, privacy and quality. It has a presence in 188 countries, including 225 chapters worldwide. Through its foundation One In Tech, ISACA supports IT education and career pathways for under resourced and underrepresented populations.

About The Institute of Internal Auditors
The Institute of Internal Auditors (IIA) is an international professional association that serves more than 218,000 global members and has awarded 180,000 Certified Internal Auditor (CIA) certifications worldwide. Established in 1941, The IIA is recognized throughout the world as the internal audit profession's leader in standards, certification, education, research, and technical guidance. For more information, visit www.theiia.org.

View source version on businesswire.com: https://www.businesswire.com/news/home/20220727006076/en/

SOURCE: ISACA

Media Contacts:
Bridget Drufke, +1.847.660.5554, communications@isaca.org
Chris Almonte, +1.407.937.1349, pr@theiia.org

COMTEX_411106886/2456/2022-07-27T16:32:10

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Copyright Business Wire 2022

The MarketWatch News Department was not involved in the creation of this content.

Wed, 27 Jul 2022 04:32:00 -0500 en-US text/html https://www.marketwatch.com/press-release/2022-governance-risk-and-control-conference-provides-a-customized-learning-experience-2022-07-27
Killexams : 2022 Governance, Risk, and Control Conference Provides a Customized Learning Experience

ORLANDO, Fla.--(BUSINESS WIRE)--Jul 27, 2022--

With a mission to create an encouraging and supportive environment for professionals of all experience levels, the annual Governance, Risk, and Control (GRC) Conference, 22-24 August 2022, jointly presented by ISACA and The Institute of Internal Auditors (IIA), will be available for both in-person attendance in Orlando, FL, and as an inclusive, online experience for a global, virtual audience. GRC 2022 will unite leading minds in governance, risk, and control from all over the world to expand networks of professionals, sharpen attendee’s skillsets, navigate challenges, and explore solutions together.

Sessions will be focused on core GRC principles and how they correlate to cybersecurity, data, technology trends, building professional teams, and personal career development. Various Topics include bias in information security, privacy, retaining team members in a time of stress and burnout, DevSecOps, leadership models, the Internet of Things, blockchain, GRC in the cloud, data management, Environmental and Social Governance (ESG) programs, auditing COVID-19 resiliency at an organization, cyber risk quantification, third-party risk management, and more. Rather than traditional tracks, sessions will be tagged with one or more themes to allow attendees to accomplish their educational goals. The syllabu themes include:

  • Governance
  • Risk
  • Compliance
  • Cybersecurity
  • Tech Trends
  • Data
  • Leadership

The conference’s opening keynote will be delivered by Meredith Broussard, data journalist, associate professor at the Arthur L. Carter Journalism Institute of New York University, research director at the NYU Alliance for Public Interest Technology, and author. Her presentation, “Artificial Unintelligence: How Computers Misunderstand the World,” will focus on the idea that our collective enthusiasm for applying computer technology to every aspect of life has resulted in a tremendous amount of poorly designed systems and reminds us that there are fundamental limits to what we can (and should) do with technology.

Delivering the closing keynote will be software engineer, serial entrepreneur, and investor Lital Marom. In her presentation, “Exponential Transformation: Shaping Digital Transformation in 2022,” Marom will explore shifts in thinking models and business models as well as the fundamental principles that separate successful companies from the rest in our digital economy.

Michael A. Echols, CISSP, MBA, CEO of Max Cybersecurity LLC, a critical infrastructure protection expert who has served as a cybersecurity leader at the U.S. Department of Homeland Security, will deliver the third keynote address, “Leading Up – Building a Resilience Culture,” that will inspire attendees to build a culture of cybersecurity at their organizations, while strengthening their teams and leadership skills.

Two in-person workshops are also offered before the conference on Sunday, 21 August for GRC conference attendees: “Supply Chain Risk Management,” with instructor Lisa Young, CISA, CISM, CISSP, Vice President, Cyber Risk Engineering of Axio, and “Examining Cybersecurity Concepts: Are You Up to the Challenge?” with instructor Megan Hall, CPA, CIA, CISA, Chief Information Officer at First National Bank of Paragould.

Attendees can earn up to 17 hours of continuing professional education (CPE) credits for attending the conference, and an additional 7 CPE credits for attending a pre-conference workshop. Registration for GRC Conference 2022 will close on Thursday, 18 August. Early registration discount of US$300 ends 30 July. For more information about the GRC Conference, visit the event pages at ISACA or The IIA.

About ISACA
ISACA ® ( www.isaca.org ) is a global community advancing individuals and organizations in their pursuit of digital trust. For more than 50 years, ISACA has equipped individuals and enterprises with the knowledge, credentials, education, training and community to progress their careers, transform their organizations, and build a more trusted and ethical digital world. ISACA is a global professional association and learning organization that leverages the expertise of its more than 165,000 members who work in digital trust fields such as information security, governance, assurance, risk, privacy and quality. It has a presence in 188 countries, including 225 chapters worldwide. Through its foundation One In Tech, ISACA supports IT education and career pathways for under resourced and underrepresented populations.

About The Institute of Internal Auditors
The Institute of Internal Auditors (IIA) is an international professional association that serves more than 218,000 global members and has awarded 180,000 Certified Internal Auditor (CIA) certifications worldwide. Established in 1941, The IIA is recognized throughout the world as the internal audit profession’s leader in standards, certification, education, research, and technical guidance. For more information, visit www.theiia.org.

View source version on businesswire.com:https://www.businesswire.com/news/home/20220727006076/en/

CONTACT: Media Contacts:

Bridget Drufke, +1.847.660.5554,communications@isaca.org

Chris Almonte, +1.407.937.1349,pr@theiia.org

KEYWORD: UNITED STATES NORTH AMERICA FLORIDA

INDUSTRY KEYWORD: DATA MANAGEMENT SECURITY TECHNOLOGY OTHER TECHNOLOGY MOBILE/WIRELESS NETWORKS INTERNET

SOURCE: ISACA

Copyright Business Wire 2022.

PUB: 07/27/2022 04:32 PM/DISC: 07/27/2022 04:32 PM

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Wed, 27 Jul 2022 08:32:00 -0500 en text/html https://apnews.com/press-release/business-wire/technology-orlando-careers-a3402722469644499eeb3ccc924bdc55
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