PROCYON CORPORATION: 10-Q filed 2012-05-09

Name: PROCYON CORPORATION: 10-Q filed 2012-05-09
Creator: PROCYON CORPORATION

What PROCYON CORPORATION reported in its quarterly report filed 2012-05-09 (fiscal Q3 2012): 38 published measures, 102 facts as tagged in accession 0001000096-12-000089.

This filing

Form: 10-Q (quarterly report)
Filed: 2012-05-09
Fiscal period: fiscal Q3 2012
Accession: 0001000096-12-000089 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All PROCYON CORPORATION 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 2012-03-31	2,869,889	USD
At 2011-06-30	2,949,723	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2012-03-31	2,459,014	USD
At 2011-06-30	2,326,133	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 2012-03-31	735,318	USD
At 2011-06-30	721,054	USD
At 2011-03-31	731,063	USD
At 2010-06-30	827,512	USD

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
2011-07-01 to 2012-03-31	192,991	USD	275
2010-07-01 to 2011-03-31	125,762	USD	274

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
2011-07-01 to 2012-03-31	1,593	USD	275
2010-07-01 to 2011-03-31	51,238	USD	274

Revenue

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

Period	Value	Unit	Days
2012-01-01 to 2012-03-31	821,567	USD	91
2011-07-01 to 2012-03-31	2,021,173	USD	275
2011-01-01 to 2011-03-31	581,153	USD	90
2010-07-01 to 2011-03-31	1,979,632	USD	274

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
2011-07-01 to 2012-03-31	-177,134	USD	275
2010-07-01 to 2011-03-31	-69,733	USD	274

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
2011-07-01 to 2012-03-31	-1,593	USD	275
2010-07-01 to 2011-03-31	-152,478	USD	274

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 2012-03-31	-2,118,612	USD
At 2011-06-30	-2,251,493	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
2012-01-01 to 2012-03-31	8,056,406	shares	91
2011-07-01 to 2012-03-31	8,055,775	shares	275
2011-01-01 to 2011-03-31	8,055,388	shares	90
2010-07-01 to 2011-03-31	8,055,388	shares	274

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
2012-01-01 to 2012-03-31	8,254,488	shares	91
2011-07-01 to 2012-03-31	8,254,488	shares	275
2011-01-01 to 2011-03-31	8,254,488	shares	90
2010-07-01 to 2011-03-31	8,254,488	shares	274

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
2012-01-01 to 2012-03-31	0.01	USD/shares	91
2011-07-01 to 2012-03-31	0.02	USD/shares	275
2011-01-01 to 2011-03-31	0	USD/shares	90
2010-07-01 to 2011-03-31	0.02	USD/shares	274

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
2012-01-01 to 2012-03-31	57,783	USD	91
2011-07-01 to 2012-03-31	88,760	USD	275
2011-01-01 to 2011-03-31	2,841	USD	90
2010-07-01 to 2011-03-31	99,914	USD	274

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 2012-03-31	510,908	USD
At 2011-06-30	535,040	USD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

Period	Value	Unit	Days
2011-07-01 to 2012-03-31	-508	USD	275
2010-07-01 to 2011-03-31	685	USD	274

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
2012-01-01 to 2012-03-31	153,962	USD	91
2011-07-01 to 2012-03-31	233,449	USD	275
2011-01-01 to 2011-03-31	-884	USD	90
2010-07-01 to 2011-03-31	259,297	USD	274

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 2012-03-31	1,724,241	USD
At 2011-06-30	1,689,210	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
2012-01-01 to 2012-03-31	4,234	USD	91
2011-07-01 to 2012-03-31	13,805	USD	275
2011-01-01 to 2011-03-31	6,679	USD	90
2010-07-01 to 2011-03-31	21,674	USD	274

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 2012-03-31	286,337	USD
At 2011-06-30	309,417	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 2012-03-31	92,926	USD
At 2011-06-30	130,453	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 2012-03-31	285,458	USD
At 2011-06-30	311,493	USD

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 2012-03-31	232,875	USD
At 2011-06-30	204,733	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
2012-01-01 to 2012-03-31	631,801	USD	91
2011-07-01 to 2012-03-31	1,573,026	USD	275
2011-01-01 to 2011-03-31	451,876	USD	90
2010-07-01 to 2011-03-31	1,553,385	USD	274

Selling, general and administrative expense

Selling and general administrative costs reported under this concept. It is an expense category, not a substitute for total operating expenses.

Period	Value	Unit	Days
2012-01-01 to 2012-03-31	218,221	USD	91
2011-07-01 to 2012-03-31	623,261	USD	275
2011-01-01 to 2011-03-31	216,349	USD	90
2010-07-01 to 2011-03-31	593,252	USD	274

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 2012-03-31	8,060,388	shares
At 2011-06-30	8,060,388	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 2012-03-31	6,000	USD
At 2011-06-30	6,000	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 2012-03-31	634,740	USD
At 2011-06-30	725,473	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 2012-03-31	148,699	USD
At 2011-06-30	146,753	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 2012-03-31	172,390	USD
At 2011-06-30	147,449	USD

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.

Period	Value	Unit	Days
At 2012-03-31	142,550	USD
At 2011-06-30	140,577	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
2012-01-01 to 2012-03-31	92,536	USD	91
2011-07-01 to 2012-03-31	132,881	USD	275
2011-01-01 to 2011-03-31	-9,648	USD	90
2010-07-01 to 2011-03-31	140,326	USD	274

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
2012-01-01 to 2012-03-31	95,434	USD	91
2011-07-01 to 2012-03-31	125,823	USD	275
2011-01-01 to 2011-03-31	-14,625	USD	90
2010-07-01 to 2011-03-31	125,393	USD	274

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
2011-07-01 to 2012-03-31	25,725	USD	275
2010-07-01 to 2011-03-31	25,918	USD	274

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
2012-01-01 to 2012-03-31	-3,643	USD	91
2011-07-01 to 2012-03-31	-11,808	USD	275
2011-01-01 to 2011-03-31	-5,923	USD	90
2010-07-01 to 2011-03-31	-19,057	USD	274

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
2011-07-01 to 2012-03-31	88,760	USD	275
2010-07-01 to 2011-03-31	99,914	USD	274

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
2011-07-01 to 2012-03-31	26,035	USD	275
2010-07-01 to 2011-03-31	-838	USD	274

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
2011-07-01 to 2012-03-31	-28,142	USD	275
2010-07-01 to 2011-03-31	-53,983	USD	274

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
2011-07-01 to 2012-03-31	-37,527	USD	275
2010-07-01 to 2011-03-31	-40,518	USD	274

Inspect the source

Entity: PROCYON CORPORATION / CIK 0000812306
Captured: 2026-09-19T15:06:27.653Z
SEC response SHA-256: 0a7c0623c616591e82d02af5f6df22e6967a3d086e8607db9178c5f156c1f27a

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