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UPD HOLDING CORP.: 10-K filed 2020-03-17

What UPD HOLDING CORP. reported in its annual report filed 2020-03-17 (fiscal FY 2019): 30 published measures, 135 facts as tagged in accession 0001214659-20-002683.

This filing

Form
10-K (annual report)
Filed
2020-03-17
Fiscal period
fiscal FY 2019
Accession
0001214659-20-002683 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.

PeriodValueUnitDays
At 2019-06-3081,832USD
At 2019-03-3175,096USD
At 2018-12-3180,117USD
At 2018-09-302,325,851USD
At 2018-06-302,337,805USD

Total liabilities

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

PeriodValueUnitDays
At 2019-06-30967,003USD
At 2019-03-311,706,089USD
At 2018-12-311,660,272USD
At 2018-09-301,587,082USD
At 2018-06-301,525,441USD

Stockholders equity

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

PeriodValueUnitDays
At 2019-06-30-885,171USD
At 2019-03-31-1,630,993USD
At 2018-12-31-1,580,155USD
At 2018-09-30738,769USD
At 2018-06-30812,364USD
At 2017-06-30-110,652USD

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.

PeriodValueUnitDays
At 2019-06-307,215USD
At 2019-03-31479USD
At 2018-12-315,500USD
At 2018-09-307,428USD
At 2018-06-3013,806USD
At 2017-06-3065,308USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

PeriodValueUnitDays
2019-04-01 to 2019-06-30-48,026USD91
2018-07-01 to 2019-06-30-2,499,924USD365
2019-01-01 to 2019-03-31-50,838USD90
2018-10-01 to 2018-12-31-2,318,924USD92
2018-07-01 to 2018-09-30-82,137USD92
2017-07-01 to 2018-06-30-705,942USD365

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

PeriodValueUnitDays
2019-04-01 to 2019-06-30-23,265USD91
2018-07-01 to 2019-06-30-148,401USD365
2019-01-01 to 2019-03-31-9,771USD90
2018-10-01 to 2018-12-31-95,238USD92
2018-07-01 to 2018-09-30-20,128USD92
2017-07-01 to 2018-06-30-434,775USD365

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

PeriodValueUnitDays
2017-07-01 to 2018-06-30-17,023USD365

Revenue

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

PeriodValueUnitDays
2018-07-01 to 2019-06-3014,274USD365
2018-07-01 to 2018-09-3014,274USD92
2017-07-01 to 2018-06-3036,192USD365

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

PeriodValueUnitDays
2019-04-01 to 2019-06-3030,000USD91
2018-07-01 to 2019-06-30141,810USD365
2019-01-01 to 2019-03-314,750USD90
2018-10-01 to 2018-12-3193,310USD92
2018-07-01 to 2018-09-3013,750USD92
2017-07-01 to 2018-06-30366,250USD365

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

PeriodValueUnitDays
2017-07-01 to 2018-06-3017,023USD365

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

PeriodValueUnitDays
At 2019-06-30-3,449,946USD
At 2019-03-31-3,401,921USD
At 2018-12-31-3,351,083USD
At 2018-09-30-1,032,159USD
At 2018-06-30-950,022USD

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.

PeriodValueUnitDays
At 2019-06-3074,617USD
At 2019-03-3174,617USD
At 2018-12-3174,617USD
At 2018-09-3074,617USD
At 2018-06-3074,617USD

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.

PeriodValueUnitDays
2018-07-01 to 2019-06-308,542USD365
2018-07-01 to 2018-09-308,542USD92
2017-07-01 to 2018-06-3028,958USD365

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.

PeriodValueUnitDays
2019-04-01 to 2019-06-30-10,666USD91
2018-07-01 to 2019-06-30-2,358,486USD365
2019-01-01 to 2019-03-31-12,478USD90
2018-10-01 to 2018-12-31-2,280,538USD92
2018-07-01 to 2018-09-30-54,804USD92
2017-07-01 to 2018-06-30-645,460USD365

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.

PeriodValueUnitDays
At 2019-06-307,215USD
At 2019-03-31479USD
At 2018-12-315,500USD
At 2018-09-3081,110USD
At 2018-06-3093,064USD

Interest expense

Borrowing costs recognized as interest expense. This is distinct from cash interest paid and may not include every capitalized borrowing cost.

PeriodValueUnitDays
2019-04-01 to 2019-06-3037,360USD91
2018-07-01 to 2019-06-30159,209USD365
2019-01-01 to 2019-03-3138,360USD90
2018-10-01 to 2018-12-3138,360USD92
2018-07-01 to 2018-09-3045,130USD92
2017-07-01 to 2018-06-3061,382USD365

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

PeriodValueUnitDays
At 2019-06-30967,003USD
At 2019-03-311,706,089USD
At 2018-12-311,660,272USD
At 2018-09-301,587,082USD
At 2018-06-301,525,441USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

PeriodValueUnitDays
At 2019-06-30179,671USD
At 2019-03-31184,270USD
At 2018-12-31170,336USD
At 2018-09-30216,816USD
At 2018-06-30195,285USD

Goodwill carrying amount

Recognized goodwill remaining after accumulated impairment. It arises from business combinations and does not measure the current value of the company’s brand.

PeriodValueUnitDays
At 2018-09-302,170,124USD
At 2018-06-302,170,124USD

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.

PeriodValueUnitDays
2019-04-01 to 2019-06-3010,666USD91
2018-07-01 to 2019-06-302,372,760USD365
2019-01-01 to 2019-03-3112,478USD90
2018-10-01 to 2018-12-312,280,538USD92
2018-07-01 to 2018-09-3069,078USD92
2017-07-01 to 2018-06-30681,652USD365

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

PeriodValueUnitDays
At 2018-09-3065,653USD
At 2018-06-3076,475USD

Cost of revenue

Costs attributed to goods produced and sold and services provided during the period. This is not the sum of every operating expense.

PeriodValueUnitDays
2018-07-01 to 2019-06-3085,863USD365
2018-10-01 to 2018-12-3165,653USD92
2018-07-01 to 2018-09-3020,210USD92
2017-07-01 to 2018-06-3071,747USD365

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.

PeriodValueUnitDays
At 2019-06-30171,008,684shares
At 2018-06-30162,566,772shares

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.

PeriodValueUnitDays
At 2019-06-301,709,731USD
At 2019-03-31958,094USD
At 2018-12-31958,094USD
At 2018-09-30958,094USD
At 2018-06-30949,552USD

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.

PeriodValueUnitDays
At 2019-06-3075,698USD
At 2019-03-31187,685USD
At 2018-12-31161,325USD
At 2018-09-30134,965USD
At 2018-06-30108,605USD

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.

PeriodValueUnitDays
2019-04-01 to 2019-06-30-48,026USD91
2018-07-01 to 2019-06-30-2,499,924USD365
2019-01-01 to 2019-03-31-50,838USD90
2018-10-01 to 2018-12-31-2,318,924USD92
2018-07-01 to 2018-09-30-82,137USD92
2017-07-01 to 2018-06-30-705,942USD365

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.

PeriodValueUnitDays
2019-04-01 to 2019-06-309,016USD91
2018-07-01 to 2019-06-3069,604USD365
2019-01-01 to 2019-03-313,613USD90
2018-10-01 to 2018-12-3124,398USD92
2018-07-01 to 2018-09-3032,577USD92
2017-07-01 to 2018-06-30380,253USD365

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.

PeriodValueUnitDays
2018-07-01 to 2019-06-3044,000USD365
2017-07-01 to 2018-06-3025,100USD365

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.

PeriodValueUnitDays
2018-07-01 to 2019-06-30-76,475USD365
2018-10-01 to 2018-12-31-65,653USD92
2018-07-01 to 2018-09-30-10,822USD92
2017-07-01 to 2018-06-3019,693USD365

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.

PeriodValueUnitDays
2019-04-01 to 2019-06-30-4,599USD91
2018-07-01 to 2019-06-30-14,841USD365
2019-01-01 to 2019-03-3114,707USD90
2018-10-01 to 2018-12-31-46,478USD92
2018-07-01 to 2018-09-3021,529USD92
2017-07-01 to 2018-06-30156,080USD365

Inspect the source

Entity
UPD HOLDING CORP. / CIK 0000836937
Captured
SEC response SHA-256
4bfa93bc3fb42ff11c6975a8a0d55c3443b75a080ebb206d0cdae2e515afdea8

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.

Public company accounting reference, not market prices, returns, an investment recommendation, or ALPHAC performance. Validate a separately constructed return series with the validation API; accounting values are not returns.

Use this in research

A financial period ends before its results become public. Use the filing date as a minimum availability boundary, inspect amendments, and retain the original filing vintage when testing historical signals. This latest-filed selection can contain information unavailable at the time.

These pages do not supply prices, total-return histories, corporate-action adjustments or a tradable universe. Build those inputs separately before evaluating a strategy. A profitable backtest can still reflect selection bias or costs that were left out.

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Use these accounting records as inspectable inputs. When you have constructed a return series, the validation tools can help test its statistical evidence and preserve the result with its limitations.

Read the published dataset with Python
import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0000836937.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"])))