PROCYON CORPORATION: 10-Q filed 2024-02-22
What PROCYON CORPORATION reported in its quarterly report filed 2024-02-22 (fiscal Q2 2024): 39 published measures, 111 facts as tagged in accession 0001437749-24-005229.
This filing
- Form
- 10-Q (quarterly report)
- Filed
- 2024-02-22
- Fiscal period
- fiscal Q2 2024
- Accession
- 0001437749-24-005229 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 2023-12-31 | 3,165,764 | USD | |
| At 2023-06-30 | 3,563,711 | USD |
Total liabilities
Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2023-12-31 | 813,662 | USD | |
| At 2023-06-30 | 946,002 | USD |
Stockholders equity
The reported residual interest after liabilities. It is an accounting amount, not market capitalization.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2023-12-31 | 2,352,102 | USD | |
| At 2023-09-30 | 2,594,575 | USD | |
| At 2023-06-30 | 2,617,709 | USD | |
| At 2022-12-31 | 2,639,689 | USD | |
| At 2022-09-30 | 2,659,767 | USD | |
| At 2022-06-30 | 2,667,954 | 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 |
|---|---|---|---|
| 2023-10-01 to 2023-12-31 | -242,473 | USD | 92 |
| 2023-07-01 to 2023-12-31 | -276,328 | USD | 184 |
| 2023-07-01 to 2023-09-30 | -33,855 | USD | 92 |
| 2022-10-01 to 2022-12-31 | -20,078 | USD | 92 |
| 2022-07-01 to 2022-12-31 | -28,265 | USD | 184 |
| 2022-07-01 to 2022-09-30 | -8,187 | USD | 92 |
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 |
|---|---|---|---|
| 2023-07-01 to 2023-12-31 | -121,965 | USD | 184 |
| 2022-07-01 to 2022-12-31 | -131,883 | 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 |
|---|---|---|---|
| 2023-07-01 to 2023-12-31 | 61,537 | USD | 184 |
| 2022-07-01 to 2022-12-31 | 23,761 | 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 |
|---|---|---|---|
| 2023-10-01 to 2023-12-31 | 1,200,053 | USD | 92 |
| 2023-07-01 to 2023-12-31 | 2,373,160 | USD | 184 |
| 2022-10-01 to 2022-12-31 | 1,183,937 | USD | 92 |
| 2022-07-01 to 2022-12-31 | 2,359,640 | 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 |
|---|---|---|---|
| 2023-07-01 to 2023-12-31 | 0 | USD | 184 |
| 2022-07-01 to 2022-12-31 | 0 | 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 |
|---|---|---|---|
| 2023-07-01 to 2023-12-31 | -61,537 | USD | 184 |
| 2022-07-01 to 2022-12-31 | -23,761 | 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 2023-12-31 | -2,265,809 | USD | |
| At 2023-06-30 | -1,989,481 | 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 |
|---|---|---|---|
| 2023-10-01 to 2023-12-31 | 8,108,388 | shares | 92 |
| 2023-07-01 to 2023-12-31 | 8,108,388 | shares | 184 |
| 2022-10-01 to 2022-12-31 | 8,087,388 | shares | 92 |
| 2022-07-01 to 2022-12-31 | 8,087,388 | 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 |
|---|---|---|---|
| 2023-10-01 to 2023-12-31 | 8,108,388 | shares | 92 |
| 2023-07-01 to 2023-12-31 | 8,108,388 | shares | 184 |
| 2022-10-01 to 2022-12-31 | 8,087,388 | shares | 92 |
| 2022-07-01 to 2022-12-31 | 8,087,388 | 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 |
|---|---|---|---|
| 2023-10-01 to 2023-12-31 | -0.03 | USD/shares | 92 |
| 2023-07-01 to 2023-12-31 | -0.04 | USD/shares | 184 |
| 2022-10-01 to 2022-12-31 | 0 | USD/shares | 92 |
| 2022-07-01 to 2022-12-31 | 0 | 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 |
|---|---|---|---|
| 2023-10-01 to 2023-12-31 | -0.03 | USD/shares | 92 |
| 2023-07-01 to 2023-12-31 | -0.04 | USD/shares | 184 |
| 2022-10-01 to 2022-12-31 | 0 | USD/shares | 92 |
| 2022-07-01 to 2022-12-31 | 0 | 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 |
|---|---|---|---|
| 2023-10-01 to 2023-12-31 | 155,038 | USD | 92 |
| 2023-07-01 to 2023-12-31 | 145,668 | USD | 184 |
| 2022-10-01 to 2022-12-31 | -6,431 | USD | 92 |
| 2022-07-01 to 2022-12-31 | -8,802 | 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 2023-12-31 | 301,314 | USD | |
| At 2023-06-30 | 281,023 | 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 |
|---|---|---|---|
| 2023-10-01 to 2023-12-31 | -101,415 | USD | 92 |
| 2023-07-01 to 2023-12-31 | -158,806 | USD | 184 |
| 2022-10-01 to 2022-12-31 | -31,545 | USD | 92 |
| 2022-07-01 to 2022-12-31 | -42,998 | 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 2023-12-31 | 2,107,213 | USD | |
| At 2023-06-30 | 2,237,605 | USD |
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 2023-12-31 | 583,086 | USD | |
| At 2023-06-30 | 626,120 | 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 2023-12-31 | 208,888 | USD | |
| At 2023-06-30 | 175,057 | 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 2023-12-31 | 17,000 | USD | |
| At 2023-06-30 | 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 2023-12-31 | 509,608 | USD | |
| At 2023-06-30 | 493,953 | 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 2023-12-31 | 530,863 | USD | |
| At 2023-06-30 | 431,405 | 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 |
|---|---|---|---|
| 2023-10-01 to 2023-12-31 | 936,729 | USD | 92 |
| 2023-07-01 to 2023-12-31 | 1,849,131 | USD | 184 |
| 2022-10-01 to 2022-12-31 | 890,482 | USD | 92 |
| 2022-07-01 to 2022-12-31 | 1,771,281 | 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 |
|---|---|---|---|
| 2023-10-01 to 2023-12-31 | 535,666 | USD | 92 |
| 2023-07-01 to 2023-12-31 | 1,027,433 | USD | 184 |
| 2022-10-01 to 2022-12-31 | 474,394 | USD | 92 |
| 2022-07-01 to 2022-12-31 | 898,489 | 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 2023-12-31 | 8,108,388 | shares | |
| At 2023-06-30 | 8,087,388 | 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 2023-12-31 | 41,085 | USD | |
| At 2023-06-30 | 35,564 | USD |
Operating lease right-of-use asset
Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2023-12-31 | 433,449 | USD | |
| At 2023-06-30 | 527,170 | USD |
Operating lease liability
Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2023-12-31 | 407,659 | USD | |
| At 2022-06-30 | 979,744 | 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 2023-12-31 | 227,994 | USD | |
| At 2023-06-30 | 298,469 | USD |
Pre-tax income or loss from continuing operations
Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2023-10-01 to 2023-12-31 | -87,435 | USD | 92 |
| 2023-07-01 to 2023-12-31 | -130,660 | USD | 184 |
| 2022-10-01 to 2022-12-31 | -26,509 | USD | 92 |
| 2022-07-01 to 2022-12-31 | -37,067 | 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 |
|---|---|---|---|
| 2023-10-01 to 2023-12-31 | -246,645 | USD | 92 |
| 2023-07-01 to 2023-12-31 | -284,133 | USD | 184 |
| 2022-10-01 to 2022-12-31 | -24,256 | USD | 92 |
| 2022-07-01 to 2022-12-31 | -36,620 | 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 |
|---|---|---|---|
| 2023-07-01 to 2023-12-31 | 40,032 | USD | 184 |
| 2022-07-01 to 2022-12-31 | 22,050 | 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 |
|---|---|---|---|
| 2023-10-01 to 2023-12-31 | 13,980 | USD | 92 |
| 2023-07-01 to 2023-12-31 | 28,146 | USD | 184 |
| 2022-10-01 to 2022-12-31 | 5,036 | USD | 92 |
| 2022-07-01 to 2022-12-31 | 5,931 | 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 |
|---|---|---|---|
| 2023-07-01 to 2023-12-31 | 0 | USD | 184 |
| 2022-07-01 to 2022-12-31 | 0 | USD | 184 |
Operating lease payments
Cash paid for operating lease liabilities during the period. It differs from lease expense recognized and excludes variable payments in some presentations.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2023-07-01 to 2023-12-31 | 85,788 | USD | 184 |
| 2022-07-01 to 2023-12-31 | 572,085 | USD | 549 |
| 2022-07-01 to 2022-12-31 | 80,331 | 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 |
|---|---|---|---|
| 2023-07-01 to 2023-12-31 | 19,030 | USD | 184 |
| 2022-07-01 to 2022-12-31 | 177,745 | 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 |
|---|---|---|---|
| 2023-07-01 to 2023-12-31 | 55,556 | USD | 184 |
| 2022-07-01 to 2022-12-31 | -89,471 | 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 |
|---|---|---|---|
| 2023-07-01 to 2023-12-31 | 33,831 | USD | 184 |
| 2022-07-01 to 2022-12-31 | -46,695 | 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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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"])))