EXHIBIT 32.2
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Annual Report of MISONIX, INC. (the "Company")
on Form 10-K for the period ending June 30, 2004 as filed with the Securities
and Exchange Commission on the date hereof (the "Report"), I, Richard Zaremba,
Vice President, Chief Financial Officer, Treasurer and Secretary of the Company,
certify, pursuant to 18 U.S.C. ss. 1350, as adopted pursuant to ss. 906 of the
Sarbanes-Oxley Act of 2002, that:
(1) The Report fully complies with the requirements of section 13(a) or
15(d) of the Securities Exchange Act of 1934; and
(2) The information contained in the Report fairly presents, in all
material respects, the financial condition and result of operations
of the Company.
Dated: September 15, 2004
/s/ Richard Zaremba
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Richard Zaremba
Vice President, Chief Financial Officer,
Treasurer and Secretary
A signed original of this written statement required by Section 906, or other
document authenticating, acknowledging, or otherwise adopting the signature that
appears in typed form within the electronic version of this written statement
required by Section 906, has been provided to MISONIX, INC. and will be retained
by MISONIX, INC. and furnished to the Securities and Exchange Commission or its
staff upon request.
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Schedule II
MISONIX, INC.
Valuation and Qualifying Accounts and Reserves
Years ended June 30, 2004, 2003 and 2002
Column A Column B Column C Column D Column E
Additions
(Recoveries)
Balance at Charged (Credited) Additions Balance at
Beginning to cost and (deductions)- end of
Description of period expenses describe period
- ------------------------- ----------------- --------------------- --------------------- -----------------
Allowance for
doubtful accounts:
Year ended June 30:
2004 $ 644,157 $ (112,420) $ (74,721) (A) $ 457,016
2003 $ 223,413 $ 409,952 $ 10,792 $ 644,157
2002 $ 157,761 $ 97,210 $ (31,558) (A) $ 223,413
Valuation allowance
for deferred taxes:
Year ended June 30:
2004 $2,582,225 $ 77,709 $ (51,641) (B) $ 2,608,293
2003 $2,363,920 $ 218,305 -- $ 2,582,225
2002 $2,030,514 $ 333,406 -- $ 2,363,920
(A) Reduction in allowance for doubtful accounts due to write-off of accounts
receivable balance.
(B) Reduction in valuation allowance for deferred taxes with respect to
non-cash compensation charge due to increase of the Company's stock price.
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