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LIFE PARTNERS HOLDINGS INC: 10-Q filed 2015-01-14

What LIFE PARTNERS HOLDINGS INC reported in its quarterly report filed 2015-01-14 (fiscal Q3 2014): 29 published measures, 76 facts as tagged in accession 0001144204-15-002252.

This filing

Form
10-Q (quarterly report)
Filed
2015-01-14
Fiscal period
fiscal Q3 2014
Accession
0001144204-15-002252 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 2014-11-3020,315,796USD
At 2014-02-2829,470,595USD

Total liabilities

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

PeriodValueUnitDays
At 2014-11-307,411,235USD
At 2014-02-286,832,083USD

Stockholders equity

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

PeriodValueUnitDays
At 2014-11-3012,904,561USD
At 2014-02-2822,638,512USD

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 2014-11-304,220,749USD
At 2014-02-286,134,731USD
At 2013-11-303,957,670USD
At 2013-02-287,575,579USD

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
2014-09-01 to 2014-11-301,077,945USD91
2014-03-01 to 2014-11-30-7,869,206USD275
2013-09-01 to 2013-11-30-938,766USD91
2013-03-01 to 2013-11-30-1,052,891USD275

Capital expenditure payments

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

PeriodValueUnitDays
2014-03-01 to 2014-11-3016,031USD275
2013-03-01 to 2013-11-302,366USD275

Revenue

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

PeriodValueUnitDays
2014-09-01 to 2014-11-306,181,572USD91
2014-03-01 to 2014-11-3014,306,149USD275
2013-09-01 to 2013-11-304,485,284USD91
2013-03-01 to 2013-11-3011,586,368USD275

Retained earnings or deficit

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

PeriodValueUnitDays
At 2014-11-301,679,071USD
At 2014-02-2811,413,022USD

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
2014-09-01 to 2014-11-30633,927USD91
2014-03-01 to 2014-11-30-552,600USD275
2013-09-01 to 2013-11-30-484,159USD91
2013-03-01 to 2013-11-30-504,268USD275

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 2014-11-301,786,746USD
At 2014-02-281,913,956USD

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
2014-09-01 to 2014-11-302,033,663USD91
2014-03-01 to 2014-11-30-1,525,843USD275
2013-09-01 to 2013-11-30-1,454,819USD91
2013-03-01 to 2013-11-30-7,032,059USD275

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 2014-11-306,239,702USD
At 2014-02-288,418,397USD

Interest expense

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

PeriodValueUnitDays
2014-09-01 to 2014-11-302,402USD91
2014-03-01 to 2014-11-302,583USD275
2013-09-01 to 2013-11-300USD91
2013-03-01 to 2013-11-3065USD275

Current liabilities

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

PeriodValueUnitDays
At 2014-11-303,040,097USD
At 2014-02-282,883,227USD

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 2014-11-301,571,060USD
At 2014-02-28908,963USD

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 2014-11-3057,049USD
At 2014-02-2817,480USD

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.

PeriodValueUnitDays
At 2014-11-3018,647,468shares
At 2014-02-2818,647,468shares

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 2014-11-304,432,634USD
At 2014-02-284,416,603USD

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 2014-11-302,645,888USD
At 2014-02-282,502,647USD

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 2014-11-30834,700USD
At 2014-02-28837,850USD

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 2014-11-30473,318USD
At 2014-02-28353,604USD

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 2014-11-304,854,306USD
At 2014-02-284,347,783USD

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
2014-09-01 to 2014-11-302,254,764USD91
2014-03-01 to 2014-11-306,288,906USD275
2013-09-01 to 2013-11-302,038,832USD91
2013-03-01 to 2013-11-306,248,261USD275

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
2014-09-01 to 2014-11-3047,908USD91
2014-03-01 to 2014-11-30143,241USD275
2013-09-01 to 2013-11-3052,602USD91
2013-03-01 to 2013-11-30150,582USD275

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
2014-09-01 to 2014-11-30-321,791USD91
2014-03-01 to 2014-11-30-6,895,963USD275
2013-09-01 to 2013-11-3031,894USD91
2013-03-01 to 2013-11-305,474,900USD275

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
2014-03-01 to 2014-11-3052,028USD275
2013-03-01 to 2013-11-3046,942USD275

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
2014-03-01 to 2014-11-30-604,628USD275
2013-03-01 to 2013-11-30-551,210USD275

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
2014-03-01 to 2014-11-3050,248USD275
2013-03-01 to 2013-11-30166,050USD275

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
2014-03-01 to 2014-11-30662,097USD275
2013-03-01 to 2013-11-30-982,251USD275

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"])))