PROCYON CORPORATION: 10-Q filed 2014-05-14

Name: PROCYON CORPORATION: 10-Q filed 2014-05-14
Creator: PROCYON CORPORATION

What PROCYON CORPORATION reported in its quarterly report filed 2014-05-14 (fiscal Q3 2014): 39 published measures, 101 facts as tagged in accession 0001000096-14-000069.

This filing

Form: 10-Q (quarterly report)
Filed: 2014-05-14
Fiscal period: fiscal Q3 2014
Accession: 0001000096-14-000069 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 2014-03-31	2,674,339	USD
At 2013-06-30	2,657,311	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2014-03-31	2,420,402	USD
At 2013-06-30	2,350,331	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 2014-03-31	769,593	USD
At 2013-06-30	772,728	USD
At 2013-03-31	649,934	USD
At 2012-06-30	907,052	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
2013-07-01 to 2014-03-31	-20	USD	274
2012-07-01 to 2013-03-31	-136,177	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
2013-07-01 to 2014-03-31	2,628	USD	274
2012-07-01 to 2013-03-31	12,470	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
2014-01-01 to 2014-03-31	666,700	USD	90
2013-07-01 to 2014-03-31	2,190,713	USD	274
2013-01-01 to 2013-03-31	686,727	USD	90
2012-07-01 to 2013-03-31	1,991,167	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
2012-07-01 to 2013-03-31	-108,471	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
2013-07-01 to 2014-03-31	-3,115	USD	274
2012-07-01 to 2013-03-31	-12,470	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 2014-03-31	-2,157,224	USD
At 2013-06-30	-2,227,295	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
2014-01-01 to 2014-03-31	8,060,388	shares	90
2013-07-01 to 2014-03-31	8,060,388	shares	274
2013-01-01 to 2013-03-31	8,060,388	shares	90
2012-07-01 to 2013-03-31	8,060,388	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
2014-01-01 to 2014-03-31	8,254,488	shares	90
2013-07-01 to 2014-03-31	8,254,488	shares	274
2013-01-01 to 2013-03-31	8,254,488	shares	90
2012-07-01 to 2013-03-31	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
2014-01-01 to 2014-03-31	-0.01	USD/shares	90
2013-07-01 to 2014-03-31	0.01	USD/shares	274
2013-01-01 to 2013-03-31	-0.01	USD/shares	90
2012-07-01 to 2013-03-31	-0.01	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
2014-01-01 to 2014-03-31	5,257	USD	90
2013-07-01 to 2014-03-31	-69,770	USD	274
2013-01-01 to 2013-03-31	-99,142	USD	90
2012-07-01 to 2013-03-31	-91,765	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 2014-03-31	466,384	USD
At 2013-06-30	488,556	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
2013-07-01 to 2014-03-31	5	USD	274
2012-07-01 to 2013-03-31	-705	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
2014-01-01 to 2014-03-31	-55,302	USD	90
2013-07-01 to 2014-03-31	137,130	USD	274
2013-01-01 to 2013-03-31	25,093	USD	90
2012-07-01 to 2013-03-31	320	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 2014-03-31	1,669,529	USD
At 2013-06-30	1,576,927	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
2013-01-01 to 2013-03-31	241	USD	90
2012-07-01 to 2013-03-31	3,578	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 2014-03-31	253,937	USD
At 2013-06-30	306,980	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 2014-03-31	118,530	USD
At 2013-06-30	137,057	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 2014-03-31	188,361	USD
At 2013-06-30	194,486	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 2014-03-31	279,513	USD
At 2013-06-30	212,944	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
2014-01-01 to 2014-03-31	491,795	USD	90
2013-07-01 to 2014-03-31	1,647,279	USD	274
2013-01-01 to 2013-03-31	520,612	USD	90
2012-07-01 to 2013-03-31	1,504,552	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
2014-01-01 to 2014-03-31	259,568	USD	90
2013-07-01 to 2014-03-31	664,111	USD	274
2013-01-01 to 2013-03-31	205,523	USD	90
2012-07-01 to 2013-03-31	631,050	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 2014-03-31	8,060,388	shares
At 2013-06-30	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 2014-03-31	6,000	USD
At 2013-06-30	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 2014-03-31	538,426	USD
At 2013-06-30	591,828	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 2014-03-31	135,407	USD
At 2013-06-30	169,923	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 2014-03-31	197,410	USD
At 2013-06-30	146,341	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 2014-03-31	77,638	USD
At 2013-06-30	94,007	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
2014-01-01 to 2014-03-31	-49,149	USD	90
2013-07-01 to 2014-03-31	70,071	USD	274
2013-01-01 to 2013-03-31	-73,254	USD	90
2012-07-01 to 2013-03-31	-92,813	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
2014-01-01 to 2014-03-31	-54,002	USD	90
2013-07-01 to 2014-03-31	55,513	USD	274
2013-01-01 to 2013-03-31	-78,107	USD	90
2012-07-01 to 2013-03-31	-107,371	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
2013-07-01 to 2014-03-31	24,800	USD	274
2012-07-01 to 2013-03-31	24,274	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
2014-01-01 to 2014-03-31	896	USD	90
2013-07-01 to 2014-03-31	2,711	USD	274
2013-01-01 to 2013-03-31	795	USD	90
2012-07-01 to 2013-03-31	-1,368	USD	274

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.

Period	Value	Unit	Days
2013-07-01 to 2014-03-31	0	USD	274
2012-07-01 to 2013-03-31	0	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
2013-07-01 to 2014-03-31	69,770	USD	274
2012-07-01 to 2013-03-31	91,765	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
2013-07-01 to 2014-03-31	6,014	USD	274
2012-07-01 to 2013-03-31	22,264	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
2013-07-01 to 2014-03-31	-66,569	USD	274
2012-07-01 to 2013-03-31	-89,161	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
2013-07-01 to 2014-03-31	-18,527	USD	274
2012-07-01 to 2013-03-31	-40,774	USD	274

Inspect the source

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

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.

Public company accounting reference, not market prices, returns, an investment recommendation, or ALPHAC performance. Validate a separately constructed return series with the validation API; accounting values are not returns.

Use this in research

A financial period ends before its results become public. Use the filing date as a minimum availability boundary, inspect amendments, and retain the original filing vintage when testing historical signals. This latest-filed selection can contain information unavailable at the time.

These pages do not supply prices, total-return histories, corporate-action adjustments or a tradable universe. Build those inputs separately before evaluating a strategy. A profitable backtest can still reflect selection bias or costs that were left out.

Research methodology · Execution and cost assumptions · Check backtest overfitting

Build with the open-source tools

Use these accounting records as inspectable inputs. When you have constructed a return series, the validation tools can help test its statistical evidence and preserve the result with its limitations.

Read the published dataset with Python

import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0000812306.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"])))