LIFE PARTNERS HOLDINGS INC: 10-K/A filed 2013-04-29

Name: LIFE PARTNERS HOLDINGS INC: 10-K/A filed 2013-04-29
Creator: LIFE PARTNERS HOLDINGS INC
License: https://creativecommons.org/licenses/by/4.0/

What LIFE PARTNERS HOLDINGS INC reported in its annual report amendment filed 2013-04-29 (fiscal FY 2011): 34 published measures, 90 facts as tagged in accession 0001144204-13-024381.

This is an amendment. Values here are as tagged in the amendment; the original filing has its own page.

This filing

Form: 10-K/A (annual report amendment)
Filed: 2013-04-29
Fiscal period: fiscal FY 2011
Accession: 0001144204-13-024381 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.

Period	Value	Unit	Days
At 2012-02-29	45,766,614	USD
At 2011-02-28	65,794,564	USD

Total liabilities

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

Period	Value	Unit	Days
At 2012-02-29	6,606,998	USD
At 2011-02-28	10,544,597	USD

Stockholders equity

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

Period	Value	Unit
At 2012-02-29	39,159,616	USD
At 2011-02-28	55,249,967	USD
At 2010-02-28	50,056,768	USD
At 2009-02-28	37,581,551	USD

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.

Period	Value	Unit
At 2012-02-29	11,362,688	USD
At 2011-02-28	27,610,564	USD
At 2010-02-28	19,868,728	USD
At 2009-02-28	15,261,217	USD

Net income or loss

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

Period	Value	Unit	Days
2011-03-01 to 2012-02-29	-3,123,478	USD	366
2010-03-01 to 2011-02-28	23,425,749	USD	365
2009-03-01 to 2010-02-28	26,077,214	USD	365

Operating cash flow

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

Period	Value	Unit	Days
2011-03-01 to 2012-02-29	-5,730,997	USD	366
2010-03-01 to 2011-02-28	30,733,223	USD	365
2009-03-01 to 2010-02-28	31,201,876	USD	365

Capital expenditure payments

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

Period	Value	Unit	Days
2011-03-01 to 2012-02-29	47,291	USD	366
2010-03-01 to 2011-02-28	117,947	USD	365
2009-03-01 to 2010-02-28	382,567	USD	365

Revenue

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

Period	Value	Unit	Days
2011-03-01 to 2012-02-29	32,922,189	USD	366
2010-03-01 to 2011-02-28	101,579,213	USD	365
2009-03-01 to 2010-02-28	108,792,559	USD	365

Financing cash flow

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

Period	Value	Unit	Days
2011-03-01 to 2012-02-29	-14,920,716	USD	366
2010-03-01 to 2011-02-28	-19,375,650	USD	365
2009-03-01 to 2010-02-28	-14,003,685	USD	365

Investing cash flow

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

Period	Value	Unit	Days
2011-03-01 to 2012-02-29	4,403,837	USD	366
2010-03-01 to 2011-02-28	-3,615,737	USD	365
2009-03-01 to 2010-02-28	-12,590,680	USD	365

Retained earnings or deficit

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

Period	Value	Unit	Days
At 2012-02-29	27,934,126	USD
At 2011-02-28	44,114,389	USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

Period	Value	Unit	Days
2011-03-01 to 2012-02-29	18,647,468	shares	366
2010-03-01 to 2011-02-28	18,641,554	shares	365
2009-03-01 to 2010-02-28	18,573,770	shares	365

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

Period	Value	Unit	Days
2011-03-01 to 2012-02-29	18,647,468	shares	366
2010-03-01 to 2011-02-28	18,641,554	shares	365
2009-03-01 to 2010-02-28	18,573,770	shares	365

Income tax expense or benefit

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

Period	Value	Unit	Days
2011-03-01 to 2012-02-29	-1,429,921	USD	366
2010-03-01 to 2011-02-28	12,786,633	USD	365
2009-03-01 to 2010-02-28	17,197,268	USD	365

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.

Period	Value	Unit	Days
At 2012-02-29	2,280,234	USD
At 2011-02-28	2,499,093	USD

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.

Period	Value	Unit	Days
2011-03-01 to 2012-02-29	-5,736,639	USD	366
2010-03-01 to 2011-02-28	35,147,791	USD	365
2009-03-01 to 2010-02-28	43,429,184	USD	365

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.

Period	Value	Unit	Days
At 2012-02-29	18,506,211	USD
At 2011-02-28	35,379,412	USD

Interest expense

Borrowing costs recognized as interest expense. This is distinct from cash interest paid and may not include every capitalized borrowing cost.

Period	Value	Unit	Days
2011-03-01 to 2012-02-29	5,694	USD	366
2010-03-01 to 2011-02-28	1,505	USD	365
2009-03-01 to 2010-02-28	46,988	USD	365

Current liabilities

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

Period	Value	Unit	Days
At 2012-02-29	4,005,827	USD
At 2011-02-28	7,416,702	USD

Current accounts payable

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

Period	Value	Unit	Days
At 2012-02-29	710,148	USD
At 2011-02-28	2,165,467	USD

Net current accounts receivable

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

Period	Value	Unit	Days
At 2012-02-29	99,363	USD
At 2011-02-28	404,363	USD

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

Period	Value	Unit	Days
At 2012-02-29	18,750,000	shares
At 2011-02-28	18,750,000	shares

Accumulated other comprehensive income or loss

Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.

Period	Value	Unit	Days
At 2012-02-29	0	USD
At 2011-02-28	-89,912	USD

Gross property, plant and equipment

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

Period	Value	Unit	Days
At 2012-02-29	4,350,550	USD
At 2011-02-28	4,375,864	USD

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.

Period	Value	Unit	Days
At 2012-02-29	2,070,316	USD
At 2011-02-28	1,876,771	USD

Other noncurrent assets

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

Period	Value	Unit	Days
At 2012-02-29	834,700	USD
At 2011-02-28	834,700	USD

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.

Period	Value	Unit	Days
At 2012-02-29	605,299	USD
At 2011-02-28	204,901	USD

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.

Period	Value	Unit	Days
2011-03-01 to 2012-02-29	-3,033,566	USD	366
2010-03-01 to 2011-02-28	23,335,837	USD	365
2009-03-01 to 2010-02-28	28,375,854	USD	365

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.

Period	Value	Unit	Days
2011-03-01 to 2012-02-29	7,778,958	USD	366
2010-03-01 to 2011-02-28	9,828,675	USD	365
2009-03-01 to 2010-02-28	10,447,259	USD	365

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.

Period	Value	Unit	Days
2011-03-01 to 2012-02-29	266,150	USD	366
2010-03-01 to 2011-02-28	282,859	USD	365
2009-03-01 to 2010-02-28	313,050	USD	365

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.

Period	Value	Unit	Days
2011-03-01 to 2012-02-29	1,183,240	USD	366
2010-03-01 to 2011-02-28	1,064,591	USD	365
2009-03-01 to 2010-02-28	-154,702	USD	365

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.

Period	Value	Unit	Days
2011-03-01 to 2012-02-29	753,317	USD	366
2010-03-01 to 2011-02-28	-477,608	USD	365
2009-03-01 to 2010-02-28	-165,312	USD	365

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.

Period	Value	Unit	Days
2011-03-01 to 2012-02-29	-433,738	USD	366
2010-03-01 to 2011-02-28	-928,068	USD	365
2009-03-01 to 2010-02-28	-954,913	USD	365

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.

Period	Value	Unit	Days
2011-03-01 to 2012-02-29	-1,455,319	USD	366
2010-03-01 to 2011-02-28	1,945,535	USD	365
2009-03-01 to 2010-02-28	-1,280,029	USD	365

Inspect the source

Entity: LIFE PARTNERS HOLDINGS INC / CIK 0000049534
Captured: 2026-09-23 02:38 UTC
SEC response SHA-256: f01836221fd24c5b6cfe3d1e828ee718dc949ac52d8208a060a4116fbcb0767c

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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"])))