UPD HOLDING CORP.: 10-Q/A filed 2012-12-06

Name: UPD HOLDING CORP.: 10-Q/A filed 2012-12-06
Creator: UPD HOLDING CORP.
License: https://creativecommons.org/licenses/by/4.0/

What UPD HOLDING CORP. reported in its quarterly report amendment filed 2012-12-06 (fiscal Q1 2013): 25 published measures, 63 facts as tagged in accession 0001161697-12-000898.

This is an amendment. Values here are as tagged in the amendment; the original filing has its own page.

This filing

Form: 10-Q/A (quarterly report amendment)
Filed: 2012-12-06
Fiscal period: fiscal Q1 2013
Accession: 0001161697-12-000898 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; a measure with a published history links to it, and the history shows the latest-filed value per period. All UPD HOLDING CORP. 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 2012-09-30	916,462	USD
At 2012-06-30	1,036,058	USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

Period	Value	Unit	Days
At 2012-09-30	34,267	USD
At 2012-06-30	94,291	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2012-09-30	882,195	USD
At 2012-06-30	941,767	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 2012-09-30	368,310	USD
At 2012-06-30	640,458	USD
At 2011-09-30	655	USD
At 2011-06-30	6,615	USD
At 2008-02-04	40,000	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
2012-07-01 to 2012-09-30	-864,460	USD	92
2008-02-05 to 2012-09-30	-2,783,486	USD	1700
2011-07-01 to 2011-09-30	-188,459	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
2012-07-01 to 2012-09-30	-54,648	USD	92
2008-02-05 to 2012-09-30	-820,140	USD	1700
2011-07-01 to 2011-09-30	-98,859	USD	92

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 2012-09-30	-15,000	USD	92
2008-02-05 to 2012-09-30	1,253,450	USD	1700
2011-07-01 to 2011-09-30	92,899	USD	92

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
2012-07-01 to 2012-09-30	-202,500	USD	92
2008-02-05 to 2012-09-30	-105,000	USD	1700

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 2012-09-30	-2,783,486	USD
At 2012-06-30	-1,919,026	USD

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
2012-07-01 to 2012-09-30	50	USD	92
2008-02-05 to 2012-09-30	250	USD	1700

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
2012-07-01 to 2012-09-30	69,931	USD	92
2008-02-05 to 2012-09-30	380,923	USD	1700
2011-07-01 to 2011-09-30	112,500	USD	92

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
2012-07-01 to 2012-09-30	-130,856	USD	92
2008-02-05 to 2012-09-30	-1,807,589	USD	1700
2011-07-01 to 2011-09-30	-173,583	USD	92

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 2012-09-30	373,720	USD
At 2012-06-30	688,946	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 2012-09-30	733,554	USD	92
2008-02-05 to 2012-09-30	999,194	USD	1700
2011-07-01 to 2011-09-30	14,876	USD	92

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 2012-09-30	34,267	USD
At 2012-06-30	94,291	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 2012-09-30	26,007	USD
At 2012-06-30	23,955	USD

Operating expenses

Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.

Period	Value	Unit	Days
2012-07-01 to 2012-09-30	130,856	USD	92
2008-02-05 to 2012-09-30	1,807,589	USD	1700
2011-07-01 to 2011-09-30	173,583	USD	92

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 2012-09-30	18,146,636	shares
At 2012-06-30	15,490,016	shares

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 2012-09-30	8,260	USD
At 2012-06-30	11,012	USD

General and administrative expense

General and administrative costs reported under this concept, separate from selling expense. Filers group overhead differently, so compare presentation before comparing companies.

Period	Value	Unit	Days
2012-07-01 to 2012-09-30	127,856	USD	92
2008-02-05 to 2012-09-30	1,321,497	USD	1700
2011-07-01 to 2011-09-30	16,083	USD	92

Depreciation, depletion and amortization

Combined depreciation, depletion and amortization for the period. A noncash allocation of asset cost, not a measure of maintenance spending.

Period	Value	Unit	Days
2012-07-01 to 2012-09-30	6,870	USD	92
2008-02-05 to 2012-09-30	6,870	USD	1700

Other nonoperating income or expense

Other income or expense outside operations under this concept. The composition is filer-specific and can include one-time items.

Period	Value	Unit	Days
2012-07-01 to 2012-09-30	-733,554	USD	92
2008-02-05 to 2012-09-30	-975,647	USD	1700
2011-07-01 to 2011-09-30	-14,876	USD	92

Income taxes paid, net

Cash income taxes paid net of refunds during the period. It differs from income tax expense and can reflect prior years and estimated payments.

Period	Value	Unit	Days
2012-07-01 to 2012-09-30	50	USD	92
2008-02-05 to 2012-09-30	200	USD	1700
2011-07-01 to 2011-09-30	50	USD	92

Proceeds from issuing common stock

Cash received from issuing common stock during the period. It is gross of costs only where the filer reports it so, and it does not include noncash issuances.

Period	Value	Unit	Days
2008-02-05 to 2012-09-30	225,000	USD	1700

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
2012-07-01 to 2012-09-30	2,052	USD	92
2008-02-05 to 2012-09-30	26,007	USD	1700
2011-07-01 to 2011-09-30	-15,104	USD	92

Inspect the source

Entity: UPD HOLDING CORP. / CIK 0000836937
Captured: 2026-09-22 19:32 UTC
SEC response SHA-256: 4bfa93bc3fb42ff11c6975a8a0d55c3443b75a080ebb206d0cdae2e515afdea8

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import json
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with urlopen("https://canlicapital.com/company-data/0000836937.json") as response:
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print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
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