SPECTRASCIENCE INC: 10-Q filed 2015-05-14

Name: SPECTRASCIENCE INC: 10-Q filed 2015-05-14
Creator: SPECTRASCIENCE INC
License: https://creativecommons.org/licenses/by/4.0/

What SPECTRASCIENCE INC reported in its quarterly report filed 2015-05-14 (fiscal Q1 2015): 39 published measures, 80 facts as tagged in accession 0001615774-15-001025.

This filing

Form: 10-Q (quarterly report)
Filed: 2015-05-14
Fiscal period: fiscal Q1 2015
Accession: 0001615774-15-001025 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 SPECTRASCIENCE 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 2015-03-31	1,971,439	USD
At 2014-12-31	2,210,521	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2015-03-31	-5,841,253	USD
At 2014-12-31	-4,380,566	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 2015-03-31	69,955	USD
At 2014-12-31	223,529	USD
At 2014-03-31	96,320	USD
At 2013-12-31	236,597	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
2015-01-01 to 2015-03-31	-1,709,690	USD	90
2014-01-01 to 2014-03-31	-3,250,157	USD	90

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
2015-01-01 to 2015-03-31	-539,574	USD	90
2014-01-01 to 2014-03-31	-605,502	USD	90

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
2015-01-01 to 2015-03-31	0	USD	90
2014-01-01 to 2014-03-31	6,275	USD	90

Revenue

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

Period	Value	Unit	Days
2015-01-01 to 2015-03-31	0	USD	90
2014-01-01 to 2014-03-31	0	USD	90

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
2015-01-01 to 2015-03-31	386,000	USD	90
2014-01-01 to 2014-03-31	471,500	USD	90

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
2015-01-01 to 2015-03-31	0	USD	90
2014-01-01 to 2014-03-31	-6,275	USD	90

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 2015-03-31	-47,573,774	USD
At 2014-12-31	-45,864,084	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
2015-01-01 to 2015-03-31	194,355,277	shares	90
2014-01-01 to 2014-03-31	167,208,694	shares	90

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

Period	Value	Unit	Days
2015-01-01 to 2015-03-31	-0.01	USD/shares	90
2014-01-01 to 2014-03-31	-0.02	USD/shares	90

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

Period	Value	Unit	Days
2015-01-01 to 2015-03-31	-0.01	USD/shares	90
2014-01-01 to 2014-03-31	-0.02	USD/shares	90

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 2015-03-31	2,828	USD
At 2014-12-31	3,665	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
2015-01-01 to 2015-03-31	-589,996	USD	90
2014-01-01 to 2014-03-31	-861,571	USD	90

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 2015-03-31	661,323	USD
At 2014-12-31	858,962	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
2015-01-01 to 2015-03-31	144,502	USD	90
2014-01-01 to 2014-03-31	98,971	USD	90

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 2015-03-31	7,812,692	USD
At 2014-12-31	6,591,087	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 2015-03-31	850,267	USD
At 2014-12-31	836,136	USD

Operating expenses

Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.

Period	Value	Unit	Days
2015-01-01 to 2015-03-31	595,996	USD	90
2014-01-01 to 2014-03-31	867,571	USD	90

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

Period	Value	Unit	Days
At 2015-03-31	283,883	USD
At 2014-12-31	283,624	USD

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

Period	Value	Unit	Days
2015-01-01 to 2015-03-31	6,000	USD	90
2014-01-01 to 2014-03-31	6,000	USD	90

Cost of revenue

Costs attributed to goods produced and sold and services provided during the period. This is not the sum of every operating expense.

Period	Value	Unit	Days
2015-01-01 to 2015-03-31	-6,000	USD	90
2014-01-01 to 2014-03-31	-6,000	USD	90

Research and development expense

Research and development costs recognized as expense. Capitalization policies and acquired projects can make this differ from total cash invested in development.

Period	Value	Unit	Days
2015-01-01 to 2015-03-31	174,680	USD	90
2014-01-01 to 2014-03-31	258,180	USD	90

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 2015-03-31	196,834,654	shares
At 2014-12-31	194,355,277	shares

Additional paid-in capital

Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.

Period	Value	Unit	Days
At 2015-03-31	39,733,324	USD
At 2014-12-31	39,509,115	USD

Net intangible assets excluding goodwill

Intangible assets other than goodwill after amortization and impairment. Internally developed intangibles are usually not recognized, so this understates what a company relies on.

Period	Value	Unit	Days
At 2015-03-31	1,307,288	USD
At 2014-12-31	1,347,894	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 2015-03-31	709,563	USD
At 2014-12-31	673,012	USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

Period	Value	Unit	Days
At 2015-03-31	228,876	USD
At 2014-12-31	244,173	USD

Profit or loss including noncontrolling interests

Net income or loss including the portion attributable to noncontrolling interests. It can differ from the net income attributable to the parent that per-share figures use.

Period	Value	Unit	Days
2015-01-01 to 2015-03-31	-1,709,690	USD	90
2014-01-01 to 2014-03-31	-3,250,157	USD	90

Net income available to common stockholders

Net income after preferred dividends and similar adjustments, the numerator for basic earnings per share. It can be lower than reported net income.

Period	Value	Unit	Days
2015-01-01 to 2015-03-31	-1,709,690	USD	90
2014-01-01 to 2014-03-31	-3,250,157	USD	90

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
2015-01-01 to 2015-03-31	381,454	USD	90
2014-01-01 to 2014-03-31	519,831	USD	90

Depreciation, depletion and amortization

Combined depreciation, depletion and amortization for the period. A noncash allocation of asset cost, not a measure of maintenance spending.

Period	Value	Unit	Days
2015-01-01 to 2015-03-31	41,443	USD	90
2014-01-01 to 2014-03-31	54,562	USD	90

Other nonoperating income or expense

Other income or expense outside operations under this concept. The composition is filer-specific and can include one-time items.

Period	Value	Unit	Days
2015-01-01 to 2015-03-31	-2,413	USD	90
2014-01-01 to 2014-03-31	-9,118	USD	90

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
2015-01-01 to 2015-03-31	-1,119,694	USD	90
2014-01-01 to 2014-03-31	-2,388,586	USD	90

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

Period	Value	Unit	Days
2015-01-01 to 2015-03-31	0	USD	90
2014-01-01 to 2014-03-31	0	USD	90

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
2015-01-01 to 2015-03-31	0	USD	90
2014-01-01 to 2014-03-31	-60,000	USD	90

Change in inventories

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

Period	Value	Unit	Days
2015-01-01 to 2015-03-31	259	USD	90
2014-01-01 to 2014-03-31	43,659	USD	90

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
2015-01-01 to 2015-03-31	14,131	USD	90
2014-01-01 to 2014-03-31	-169,492	USD	90

Inspect the source

Entity: SPECTRASCIENCE INC / CIK 0000727672
Captured: 2026-09-22 19:30 UTC
SEC response SHA-256: 1a1a9379f441daef0a468b4f995f8c724124a502cec8578aea793d60d17bc8a4

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import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0000727672.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
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