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LIFE PARTNERS HOLDINGS INC: 10-Q filed 2013-01-09

What LIFE PARTNERS HOLDINGS INC reported in its quarterly report filed 2013-01-09 (fiscal Q3 2012): 31 published measures, 79 facts as tagged in accession 0001144204-13-001544.

This filing

Form
10-Q (quarterly report)
Filed
2013-01-09
Fiscal period
fiscal Q3 2012
Accession
0001144204-13-001544 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; a measure with a published history links to it, and the history shows the latest-filed value per period. All LIFE PARTNERS HOLDINGS INC filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

PeriodValueUnitDays
At 2012-11-3039,329,378USD
At 2012-02-2945,766,614USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

PeriodValueUnitDays
At 2012-11-307,331,440USD
At 2012-02-296,606,998USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

PeriodValueUnitDays
At 2012-11-3031,997,938USD
At 2012-02-2939,159,616USD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

PeriodValueUnitDays
At 2012-11-3012,384,255USD
At 2012-02-2911,362,688USD
At 2011-11-3016,288,749USD
At 2011-02-2827,610,564USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

PeriodValueUnitDays
2012-09-01 to 2012-11-30-753,649USD91
2012-03-01 to 2012-11-30-1,565,943USD275
2011-09-01 to 2011-11-30-1,082,848USD91
2011-03-01 to 2011-11-30-2,280,175USD275

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

PeriodValueUnitDays
2012-03-01 to 2012-11-30-3,149,715USD275
2011-03-01 to 2011-11-30-3,777,967USD275

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

PeriodValueUnitDays
2012-03-01 to 2012-11-3077,578USD275
2011-03-01 to 2011-11-3046,213USD275

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

PeriodValueUnitDays
2012-09-01 to 2012-11-304,776,403USD91
2012-03-01 to 2012-11-3013,578,547USD275
2011-09-01 to 2011-11-306,666,795USD91
2011-03-01 to 2011-11-3027,311,539USD275

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

PeriodValueUnitDays
2012-03-01 to 2012-11-30-5,598,989USD275
2011-03-01 to 2011-11-30-11,191,135USD275

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

PeriodValueUnitDays
2012-03-01 to 2012-11-309,770,271USD275
2011-03-01 to 2011-11-303,647,287USD275

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

PeriodValueUnitDays
At 2012-11-3020,772,448USD
At 2012-02-2927,934,126USD

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

PeriodValueUnitDays
2012-09-01 to 2012-11-30-385,973USD91
2012-03-01 to 2012-11-30-472,566USD275
2011-09-01 to 2011-11-30-393,052USD91
2011-03-01 to 2011-11-30-892,131USD275

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

PeriodValueUnitDays
At 2012-11-302,126,359USD
At 2012-02-292,280,234USD

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

PeriodValueUnitDays
2012-09-01 to 2012-11-30-1,797,558USD91
2012-03-01 to 2012-11-30-6,136,448USD275
2011-09-01 to 2011-11-30-2,162,342USD91
2011-03-01 to 2011-11-30-4,104,868USD275

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

PeriodValueUnitDays
At 2012-11-3016,492,670USD
At 2012-02-2918,506,211USD

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

PeriodValueUnitDays
At 2012-11-304,816,197USD
At 2012-02-294,005,827USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

PeriodValueUnitDays
At 2012-11-302,192,404USD
At 2012-02-29710,148USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

PeriodValueUnitDays
At 2012-02-2999,363USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

PeriodValueUnitDays
At 2012-11-304,428,128USD
At 2012-02-294,350,550USD

Accumulated depreciation on property, plant and equipment

Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.

PeriodValueUnitDays
At 2012-11-302,301,769USD
At 2012-02-292,070,316USD

Other noncurrent assets

Noncurrent assets the filer does not present separately. The composition differs by filer and is described only in the filing.

PeriodValueUnitDays
At 2012-11-30834,700USD
At 2012-02-29834,700USD

Accrued current liabilities

Current obligations accrued for goods and services received but not yet invoiced or paid. This is one component of current liabilities, not all short-term obligations.

PeriodValueUnitDays
At 2012-11-30271,585USD
At 2012-02-29605,299USD

Net deferred tax assets

Deferred tax assets after the valuation allowance. Realization depends on future taxable income, so the balance is not a receivable from tax authorities.

PeriodValueUnitDays
At 2012-11-303,142,929USD
At 2012-02-296,437,984USD

Comprehensive income or loss

Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.

PeriodValueUnitDays
2012-09-01 to 2012-11-30-753,649USD91
2012-03-01 to 2012-11-30-1,565,943USD275
2011-09-01 to 2011-11-30-991,231USD91
2011-03-01 to 2011-11-30-2,190,263USD275

General and administrative expense

General and administrative costs reported under this concept, separate from selling expense. Filers group overhead differently, so compare presentation before comparing companies.

PeriodValueUnitDays
2012-09-01 to 2012-11-302,006,923USD91
2012-03-01 to 2012-11-305,771,887USD275
2011-09-01 to 2011-11-302,029,960USD91
2011-03-01 to 2011-11-305,559,259USD275

Depreciation expense

Depreciation recognized for the period under this concept. It is a noncash allocation of asset cost and may exclude amortization and depletion reported elsewhere.

PeriodValueUnitDays
2012-09-01 to 2012-11-30105,133USD91
2012-03-01 to 2012-11-30231,453USD275
2011-09-01 to 2011-11-3068,416USD91
2011-03-01 to 2011-11-30199,381USD275

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

PeriodValueUnitDays
2012-09-01 to 2012-11-30657,936USD91
2012-03-01 to 2012-11-304,097,939USD275
2011-09-01 to 2011-11-30686,442USD91
2011-03-01 to 2011-11-30932,562USD275

Current income tax expense or benefit

Income tax expense or benefit for the period that is currently payable or refundable. It differs from cash taxes paid and from total tax expense.

PeriodValueUnitDays
2012-03-01 to 2012-11-30-3,324,713USD275
2011-03-01 to 2011-11-30-1,906,434USD275

Deferred income tax expense or benefit

The deferred portion of income tax expense or benefit, arising from timing differences. It is not tax paid in the period.

PeriodValueUnitDays
2012-03-01 to 2012-11-302,852,147USD275
2011-03-01 to 2011-11-301,014,303USD275

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

PeriodValueUnitDays
2012-03-01 to 2012-11-30-93,109USD275
2011-03-01 to 2011-11-30-390,084USD275

Change in accounts payable

The cash flow adjustment for the change in payables during the period. A positive value under this concept means payables grew and added to operating cash flow.

PeriodValueUnitDays
2012-03-01 to 2012-11-301,482,256USD275
2011-03-01 to 2011-11-30-22,864USD275

Inspect the source

Entity
LIFE PARTNERS HOLDINGS INC / CIK 0000049534
Captured
SEC response SHA-256
f01836221fd24c5b6cfe3d1e828ee718dc949ac52d8208a060a4116fbcb0767c

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

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Read the published dataset with Python
import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0000049534.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))