Just some initial thoughts:

Developer of 'smart' ear buds -- devices for mild hearing loss and augmentation with audio devices. Retail for about $400.

49% increase in unit sales over past year.

Generated $1m in sales at recent quarter, but buring through $1.1m in operating loss. 

About $4m in cash but expected to soon raise a further $10m at 9.5c per share.

Without looking closely, my main concern is how (legitimately) big a market for such devices is, and how Nuheara can compete with far larger electronics manufacturers. Maybe they have some IP that realy sets them apart..

Need to take a closer look, but seems very early stage with lots of risks