PROCYON CORPORATION: 10-K filed 2014-09-29

Name: PROCYON CORPORATION: 10-K filed 2014-09-29
Creator: PROCYON CORPORATION

What PROCYON CORPORATION reported in its annual report filed 2014-09-29 (fiscal FY 2014): 41 published measures, 81 facts as tagged in accession 0001000096-14-000113.

This filing

Form: 10-K (annual report)
Filed: 2014-09-29
Fiscal period: fiscal FY 2014
Accession: 0001000096-14-000113 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 2014-06-30	2,628,268	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
At 2014-06-30	2,373,939	USD
At 2013-06-30	2,350,331	USD
At 2012-06-30	2,454,633	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 2014-06-30	582,776	USD
At 2013-06-30	772,728	USD
At 2012-06-30	907,052	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
2013-07-01 to 2014-06-30	23,608	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
2013-07-01 to 2014-06-30	-179,494	USD	365
2012-07-01 to 2013-06-30	-13,383	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
2013-07-01 to 2014-06-30	10,458	USD	365
2012-07-01 to 2013-06-30	12,470	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
2013-07-01 to 2014-06-30	2,838,959	USD	365
2012-07-01 to 2013-06-30	2,749,850	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
2012-07-01 to 2013-06-30	-108,471	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
2013-07-01 to 2014-06-30	-10,458	USD	365
2012-07-01 to 2013-06-30	-12,470	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 2014-06-30	-2,203,687	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
2013-07-01 to 2014-06-30	8,060,388	shares	365
2012-07-01 to 2013-06-30	8,060,388	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
2013-07-01 to 2014-06-30	8,254,488	shares	365
2012-07-01 to 2013-06-30	8,060,388	shares	365

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
2013-07-01 to 2014-06-30	0	USD/shares	365
2012-07-01 to 2013-06-30	-0.02	USD/shares	365

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
2013-07-01 to 2014-06-30	0	USD/shares	365
2012-07-01 to 2013-06-30	-0.02	USD/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
2013-07-01 to 2014-06-30	45,311	USD	365
2012-07-01 to 2013-06-30	91,589	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 2014-06-30	466,214	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 2014-06-30	-613	USD	365
2012-07-01 to 2013-06-30	-812	USD	365

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
2013-07-01 to 2014-06-30	65,347	USD	365
2012-07-01 to 2013-06-30	-12,520	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 2014-06-30	1,604,903	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
2012-07-01 to 2013-06-30	-3,424	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 2014-06-30	254,329	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 2014-06-30	112,075	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 2014-06-30	301,243	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 2014-06-30	276,750	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
2013-07-01 to 2014-06-30	2,130,084	USD	365
2012-07-01 to 2013-06-30	2,048,978	USD	365

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
2013-07-01 to 2014-06-30	911,319	USD	365
2012-07-01 to 2013-06-30	889,403	USD	365

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
2013-07-01 to 2014-06-30	21,177	USD	365
2012-07-01 to 2013-06-30	2,171	USD	365

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 2014-06-30	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 2014-06-30	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 2014-06-30	557,151	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 2014-06-30	142,254	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 2014-06-30	203,616	USD
At 2013-06-30	146,341	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
2013-07-01 to 2014-06-30	23,608	USD	365
2012-07-01 to 2013-06-30	-104,302	USD	365

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
2013-07-01 to 2014-06-30	4,198	USD	365
2012-07-01 to 2013-06-30	-123,712	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
2013-07-01 to 2014-06-30	32,800	USD	365
2012-07-01 to 2013-06-30	32,519	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
2013-07-01 to 2014-06-30	3,572	USD	365
2012-07-01 to 2013-06-30	-193	USD	365

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 2014-06-30	0	USD	365
2012-07-01 to 2013-06-30	0	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
2013-07-01 to 2014-06-30	45,311	USD	365
2012-07-01 to 2013-06-30	91,589	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
2013-07-01 to 2014-06-30	-106,868	USD	365
2012-07-01 to 2013-06-30	20,488	USD	365

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 2014-06-30	-63,806	USD	365
2012-07-01 to 2013-06-30	-18,028	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
2013-07-01 to 2014-06-30	-24,983	USD	365
2012-07-01 to 2013-06-30	-14,510	USD	365

Inspect the source

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

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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"])))