PROCYON CORPORATION: 10-Q filed 2016-02-16

Name: PROCYON CORPORATION: 10-Q filed 2016-02-16
Creator: PROCYON CORPORATION

What PROCYON CORPORATION reported in its quarterly report filed 2016-02-16 (fiscal Q2 2015): 38 published measures, 100 facts as tagged in accession 0001021890-16-000030.

This filing

Form: 10-Q (quarterly report)
Filed: 2016-02-16
Fiscal period: fiscal Q2 2015
Accession: 0001021890-16-000030 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 2015-12-31	2,654,830	USD
At 2015-06-30	2,516,429	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2015-12-31	2,339,091	USD
At 2015-06-30	2,155,668	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 2015-12-31	262,468	USD
At 2015-06-30	204,227	USD
At 2014-12-31	420,670	USD
At 2014-06-30	582,776	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
2015-07-01 to 2015-12-31	117,372	USD	184
2014-07-01 to 2014-12-31	-117,389	USD	184

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
2015-07-01 to 2015-12-31	39,853	USD	184
2014-07-01 to 2014-12-31	44,340	USD	184

Revenue

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

Period	Value	Unit	Days
2015-10-01 to 2015-12-31	795,541	USD	92
2015-07-01 to 2015-12-31	1,650,583	USD	184
2014-10-01 to 2014-12-31	735,871	USD	92
2014-07-01 to 2014-12-31	1,354,824	USD	184

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
2015-07-01 to 2015-12-31	-19,278	USD	184
2014-07-01 to 2014-12-31	-377	USD	184

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
2015-07-01 to 2015-12-31	-39,853	USD	184
2014-07-01 to 2014-12-31	-44,340	USD	184

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 2015-12-31	-2,238,535	USD
At 2015-06-30	-2,421,958	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
2015-10-01 to 2015-12-31	8,060,388	shares	92
2015-07-01 to 2015-12-31	8,060,388	shares	184
2014-10-01 to 2014-12-31	8,060,388	shares	92
2014-07-01 to 2014-12-31	8,060,388	shares	184

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
2015-10-01 to 2015-12-31	8,254,488	shares	92
2015-07-01 to 2015-12-31	8,254,488	shares	184
2014-10-01 to 2014-12-31	8,060,388	shares	92
2014-07-01 to 2014-12-31	8,060,388	shares	184

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
2015-10-01 to 2015-12-31	0.02	USD/shares	92
2015-07-01 to 2015-12-31	0.02	USD/shares	184
2014-10-01 to 2014-12-31	0	USD/shares	92
2014-07-01 to 2014-12-31	-0.01	USD/shares	184

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
2015-10-01 to 2015-12-31	-89,988	USD	92
2015-07-01 to 2015-12-31	-116,079	USD	184
2014-10-01 to 2014-12-31	5,973	USD	92
2014-07-01 to 2014-12-31	23,533	USD	184

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 2015-12-31	513,740	USD
At 2015-06-30	496,869	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
2015-07-01 to 2015-12-31	161	USD	184
2014-07-01 to 2014-12-31	36	USD	184

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
2015-10-01 to 2015-12-31	-64,223	USD	92
2015-07-01 to 2015-12-31	3,875	USD	184
2014-10-01 to 2014-12-31	-25,178	USD	92
2014-07-01 to 2014-12-31	-73,644	USD	184

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 2015-12-31	1,596,895	USD
At 2015-06-30	1,352,775	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
2015-10-01 to 2015-12-31	859	USD	92
2015-07-01 to 2015-12-31	1,728	USD	184

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 2015-12-31	315,739	USD
At 2015-06-30	360,761	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 2015-12-31	106,980	USD
At 2015-06-30	121,358	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 2015-12-31	147,107	USD
At 2015-06-30	260,077	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 2015-12-31	528,742	USD
At 2015-06-30	434,476	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
2015-10-01 to 2015-12-31	523,091	USD	92
2015-07-01 to 2015-12-31	1,147,198	USD	184
2014-10-01 to 2014-12-31	545,257	USD	92
2014-07-01 to 2014-12-31	1,021,933	USD	184

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
2015-10-01 to 2015-12-31	253,390	USD	92
2015-07-01 to 2015-12-31	500,639	USD	184
2014-10-01 to 2014-12-31	272,131	USD	92
2014-07-01 to 2014-12-31	501,284	USD	184

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 2015-12-31	8,060,388	shares
At 2015-06-30	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 2015-12-31	6,000	USD
At 2015-06-30	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 2015-12-31	544,195	USD
At 2015-06-30	666,785	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 2015-12-31	153,759	USD
At 2015-06-30	159,403	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 2015-12-31	176,924	USD
At 2015-06-30	197,969	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
2015-10-01 to 2015-12-31	145,230	USD	92
2015-07-01 to 2015-12-31	183,422	USD	184
2014-10-01 to 2014-12-31	-18,481	USD	92
2014-07-01 to 2014-12-31	-48,706	USD	184

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
2015-10-01 to 2015-12-31	140,377	USD	92
2015-07-01 to 2015-12-31	173,717	USD	184
2014-10-01 to 2014-12-31	-23,334	USD	92
2014-07-01 to 2014-12-31	-58,411	USD	184

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
2015-07-01 to 2015-12-31	19,786	USD	184
2014-07-01 to 2014-12-31	16,401	USD	184

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
2015-10-01 to 2015-12-31	299,441	USD	92
2015-07-01 to 2015-12-31	295,626	USD	184
2014-10-01 to 2014-12-31	724	USD	92
2014-07-01 to 2014-12-31	1,405	USD	184

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
2015-07-01 to 2015-12-31	0	USD	184
2014-07-01 to 2014-12-31	0	USD	184

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
2015-07-01 to 2015-12-31	116,079	USD	184
2014-07-01 to 2014-12-31	-23,533	USD	184

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
2015-07-01 to 2015-12-31	112,970	USD	184
2014-07-01 to 2014-12-31	60,667	USD	184

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
2015-07-01 to 2015-12-31	-94,266	USD	184
2014-07-01 to 2014-12-31	-241,625	USD	184

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
2015-07-01 to 2015-12-31	-14,378	USD	184
2014-07-01 to 2014-12-31	82,909	USD	184

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.

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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"])))