PROCYON CORPORATION: 10-Q filed 2018-02-14

Name: PROCYON CORPORATION: 10-Q filed 2018-02-14
Creator: PROCYON CORPORATION

What PROCYON CORPORATION reported in its quarterly report filed 2018-02-14 (fiscal Q2 2018): 39 published measures, 103 facts as tagged in accession 0001437749-18-002506.

This filing

Form: 10-Q (quarterly report)
Filed: 2018-02-14
Fiscal period: fiscal Q2 2018
Accession: 0001437749-18-002506 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 2017-12-31	2,246,887	USD
At 2017-06-30	2,729,811	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2017-12-31	1,918,971	USD
At 2017-06-30	2,287,500	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 2017-12-31	71,484	USD
At 2017-06-30	173,173	USD
At 2016-12-31	153,838	USD
At 2016-06-30	59,173	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
2017-10-01 to 2017-12-31	-376,395	USD	92
2017-07-01 to 2017-12-31	-368,530	USD	184
2016-10-01 to 2016-12-31	22,328	USD	92
2016-07-01 to 2016-12-31	51,211	USD	184

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
2017-07-01 to 2017-12-31	-151,140	USD	184
2016-07-01 to 2016-12-31	148,527	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
2017-07-01 to 2017-12-31	9,376	USD	184
2016-07-01 to 2016-12-31	6,162	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
2017-10-01 to 2017-12-31	1,017,779	USD	92
2017-07-01 to 2017-12-31	1,848,850	USD	184
2016-10-01 to 2016-12-31	1,039,835	USD	92
2016-07-01 to 2016-12-31	1,919,568	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
2017-07-01 to 2017-12-31	58,827	USD	184
2016-07-01 to 2016-12-31	-47,700	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
2017-07-01 to 2017-12-31	-9,376	USD	184
2016-07-01 to 2016-12-31	-6,162	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 2017-12-31	-2,668,540	USD
At 2017-06-30	-2,300,011	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
2017-10-01 to 2017-12-31	8,077,388	shares	92
2017-07-01 to 2017-12-31	8,077,388	shares	184
2016-10-01 to 2016-12-31	8,060,388	shares	92
2016-07-01 to 2016-12-31	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
2017-10-01 to 2017-12-31	8,077,388	shares	92
2017-07-01 to 2017-12-31	8,077,388	shares	184
2016-10-01 to 2016-12-31	8,264,488	shares	92
2016-07-01 to 2016-12-31	8,274,488	shares	184

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
2017-10-01 to 2017-12-31	-0.05	USD/shares	92
2017-07-01 to 2017-12-31	-0.05	USD/shares	184
2016-10-01 to 2016-12-31	0	USD/shares	92
2016-07-01 to 2016-12-31	0.01	USD/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
2017-10-01 to 2017-12-31	-0.05	USD/shares	92
2017-07-01 to 2017-12-31	-0.05	USD/shares	184
2016-10-01 to 2016-12-31	0	USD/shares	92
2016-07-01 to 2016-12-31	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
2017-10-01 to 2017-12-31	398,011	USD	92
2017-07-01 to 2017-12-31	405,441	USD	184
2016-10-01 to 2016-12-31	15,634	USD	92
2016-07-01 to 2016-12-31	34,678	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 2017-12-31	499,681	USD
At 2017-06-30	513,779	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
2017-10-01 to 2017-12-31	21,423	USD	92
2017-07-01 to 2017-12-31	36,449	USD	184
2016-10-01 to 2016-12-31	38,647	USD	92
2016-07-01 to 2016-12-31	87,534	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 2017-12-31	1,397,062	USD
At 2017-06-30	1,348,778	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
2016-10-01 to 2016-12-31	1,081	USD	92
2016-07-01 to 2016-12-31	2,811	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 2017-12-31	325,806	USD
At 2017-06-30	440,201	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 2017-12-31	148,459	USD
At 2017-06-30	120,584	USD

Net finite-lived intangible assets

Finite-lived intangible assets after amortization. This excludes goodwill and should not be combined with indefinite-lived intangible assets without checking scope.

Period	Value	Unit	Days
At 2017-12-31	17,000	USD
At 2017-06-30	17,000	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 2017-12-31	314,634	USD
At 2017-06-30	391,539	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 2017-12-31	606,217	USD
At 2017-06-30	506,719	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
2017-10-01 to 2017-12-31	744,875	USD	92
2017-07-01 to 2017-12-31	1,353,118	USD	184
2016-10-01 to 2016-12-31	726,974	USD	92
2016-07-01 to 2016-12-31	1,349,915	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
2017-10-01 to 2017-12-31	325,807	USD	92
2017-07-01 to 2017-12-31	587,584	USD	184
2016-10-01 to 2016-12-31	285,338	USD	92
2016-07-01 to 2016-12-31	521,128	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 2017-12-31	8,077,388	shares
At 2017-06-30	8,077,388	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 2017-12-31	15,885	USD
At 2017-06-30	15,885	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 2017-12-31	350,144	USD
At 2017-06-30	755,585	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 2017-12-31	251,638	USD
At 2017-06-30	175,206	USD

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
2017-10-01 to 2017-12-31	-380,822	USD	92
2017-07-01 to 2017-12-31	-377,385	USD	184
2016-10-01 to 2016-12-31	17,475	USD	92
2016-07-01 to 2016-12-31	41,506	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
2017-07-01 to 2017-12-31	23,472	USD	184
2016-07-01 to 2016-12-31	22,421	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
2017-10-01 to 2017-12-31	193	USD	92
2017-07-01 to 2017-12-31	462	USD	184
2016-10-01 to 2016-12-31	-685	USD	92
2016-07-01 to 2016-12-31	-1,645	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
2017-07-01 to 2017-12-31	0	USD	184
2016-07-01 to 2016-12-31	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
2017-07-01 to 2017-12-31	405,441	USD	184
2016-07-01 to 2016-12-31	34,678	USD	184

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
2016-07-01 to 2016-12-31	2,811	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
2017-07-01 to 2017-12-31	-76,905	USD	184
2016-07-01 to 2016-12-31	-229,773	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
2017-07-01 to 2017-12-31	99,498	USD	184
2016-07-01 to 2016-12-31	-183,928	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
2017-07-01 to 2017-12-31	27,877	USD	184
2016-07-01 to 2016-12-31	-235,003	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

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import json
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with urlopen("https://canlicapital.com/company-data/0000812306.json") as response:
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print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
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