BIOSPECIFICS TECHNOLOGIES CORP: 10-Q filed 2014-08-11
What BIOSPECIFICS TECHNOLOGIES CORP reported in its quarterly report filed 2014-08-11 (fiscal Q2 2014): 31 published measures, 90 facts as tagged in accession 0001140361-14-031760.
This filing
- Form
- 10-Q (quarterly report)
- Filed
- 2014-08-11
- Fiscal period
- fiscal Q2 2014
- Accession
- 0001140361-14-031760 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 BIOSPECIFICS TECHNOLOGIES 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 2014-06-30 | 25,326,143 | USD | |
| At 2013-12-31 | 23,252,244 | USD |
Stockholders equity
The reported residual interest after liabilities. It is an accounting amount, not market capitalization.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2014-06-30 | 24,355,986 | USD | |
| At 2013-12-31 | 22,332,439 | 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 | Days |
|---|---|---|---|
| At 2014-06-30 | 8,840,706 | USD | |
| At 2013-12-31 | 5,624,860 | USD | |
| At 2013-06-30 | 4,017,531 | USD | |
| At 2012-12-31 | 3,383,737 | 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 |
|---|---|---|---|
| 2014-04-01 to 2014-06-30 | 577,966 | USD | 91 |
| 2014-01-01 to 2014-06-30 | 1,331,955 | USD | 181 |
| 2013-04-01 to 2013-06-30 | 1,028,186 | USD | 91 |
| 2013-01-01 to 2013-06-30 | 2,381,270 | USD | 181 |
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 |
|---|---|---|---|
| 2014-01-01 to 2014-06-30 | 3,359,849 | USD | 181 |
| 2013-01-01 to 2013-06-30 | 3,877,609 | USD | 181 |
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 |
|---|---|---|---|
| 2014-01-01 to 2014-06-30 | 680,885 | USD | 181 |
| 2013-01-01 to 2013-06-30 | -396,851 | USD | 181 |
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 |
|---|---|---|---|
| 2014-01-01 to 2014-06-30 | -824,888 | USD | 181 |
| 2013-01-01 to 2013-06-30 | -2,846,964 | USD | 181 |
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 2014-06-30 | 6,306,973 | USD | |
| At 2013-12-31 | 4,975,018 | 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 |
|---|---|---|---|
| 2014-04-01 to 2014-06-30 | 6,429,203 | shares | 91 |
| 2014-01-01 to 2014-06-30 | 6,404,170 | shares | 181 |
| 2013-04-01 to 2013-06-30 | 6,345,277 | shares | 91 |
| 2013-01-01 to 2013-06-30 | 6,351,083 | shares | 181 |
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 |
|---|---|---|---|
| 2014-04-01 to 2014-06-30 | 7,009,625 | shares | 91 |
| 2014-01-01 to 2014-06-30 | 7,018,533 | shares | 181 |
| 2013-04-01 to 2013-06-30 | 6,968,057 | shares | 91 |
| 2013-01-01 to 2013-06-30 | 6,966,045 | shares | 181 |
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 |
|---|---|---|---|
| 2014-04-01 to 2014-06-30 | 0.09 | USD/shares | 91 |
| 2014-01-01 to 2014-06-30 | 0.21 | USD/shares | 181 |
| 2013-04-01 to 2013-06-30 | 0.16 | USD/shares | 91 |
| 2013-01-01 to 2013-06-30 | 0.37 | USD/shares | 181 |
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 |
|---|---|---|---|
| 2014-04-01 to 2014-06-30 | 0.08 | USD/shares | 91 |
| 2014-01-01 to 2014-06-30 | 0.19 | USD/shares | 181 |
| 2013-04-01 to 2013-06-30 | 0.15 | USD/shares | 91 |
| 2013-01-01 to 2013-06-30 | 0.34 | USD/shares | 181 |
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 |
|---|---|---|---|
| 2014-04-01 to 2014-06-30 | 305,045 | USD | 91 |
| 2014-01-01 to 2014-06-30 | 691,447 | USD | 181 |
| 2013-04-01 to 2013-06-30 | 542,009 | USD | 91 |
| 2013-01-01 to 2013-06-30 | 1,261,459 | USD | 181 |
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 |
|---|---|---|---|
| 2014-01-01 to 2014-06-30 | 10,708 | USD | 181 |
| 2013-01-01 to 2013-06-30 | 105,449 | USD | 181 |
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 |
|---|---|---|---|
| 2014-04-01 to 2014-06-30 | 875,659 | USD | 91 |
| 2014-01-01 to 2014-06-30 | 2,007,929 | USD | 181 |
| 2013-04-01 to 2013-06-30 | 1,563,685 | USD | 91 |
| 2013-01-01 to 2013-06-30 | 3,630,353 | USD | 181 |
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 2014-06-30 | 20,339,496 | USD | |
| At 2013-12-31 | 18,273,461 | 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 2014-06-30 | 866,462 | USD | |
| At 2013-12-31 | 781,545 | 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 2014-06-30 | 2,042,617 | USD | |
| At 2013-12-31 | 5,004,418 | USD |
Common-stock repurchase payments
Cash paid to reacquire common stock during the period. This is not an authorization limit or a direct measure of the net change in share count.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2014-01-01 to 2014-06-30 | 750,598 | USD | 181 |
| 2013-01-01 to 2013-06-30 | 396,851 | USD | 181 |
Research and development expense
Research and development costs recognized as expense. Capitalization policies and acquired projects can make this differ from total cash invested in development.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2014-04-01 to 2014-06-30 | 286,332 | USD | 91 |
| 2014-01-01 to 2014-06-30 | 669,036 | USD | 181 |
| 2013-04-01 to 2013-06-30 | 470,044 | USD | 91 |
| 2013-01-01 to 2013-06-30 | 764,918 | USD | 181 |
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 2014-06-30 | 22,393,836 | USD | |
| At 2013-12-31 | 20,951,796 | USD |
Net intangible assets excluding goodwill
Intangible assets other than goodwill after amortization and impairment. Internally developed intangibles are usually not recognized, so this understates what a company relies on.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2014-06-30 | 299,711 | USD | |
| At 2013-12-31 | 215,999 | 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 2014-06-30 | 291,441 | USD | |
| At 2013-12-31 | 326,519 | 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 |
|---|---|---|---|
| 2014-04-01 to 2014-06-30 | 883,011 | USD | 91 |
| 2014-01-01 to 2014-06-30 | 2,023,402 | USD | 181 |
| 2013-04-01 to 2013-06-30 | 1,570,195 | USD | 91 |
| 2013-01-01 to 2013-06-30 | 3,642,729 | USD | 181 |
Comprehensive income or loss
Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2014-04-01 to 2014-06-30 | 577,966 | USD | 91 |
| 2014-01-01 to 2014-06-30 | 1,331,955 | USD | 181 |
| 2013-04-01 to 2013-06-30 | 1,028,186 | USD | 91 |
| 2013-01-01 to 2013-06-30 | 2,381,270 | USD | 181 |
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 |
|---|---|---|---|
| 2014-04-01 to 2014-06-30 | 1,490,514 | USD | 91 |
| 2014-01-01 to 2014-06-30 | 2,736,819 | USD | 181 |
| 2013-04-01 to 2013-06-30 | 1,236,254 | USD | 91 |
| 2013-01-01 to 2013-06-30 | 2,854,736 | USD | 181 |
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 |
|---|---|---|---|
| 2014-01-01 to 2014-06-30 | 108,595 | USD | 181 |
| 2013-01-01 to 2013-06-30 | 32,162 | USD | 181 |
Amortization of intangible assets
Amortization recognized on finite-lived intangible assets. It follows acquisition accounting and does not indicate the intangibles are losing usefulness at that rate.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2014-01-01 to 2014-06-30 | 68,000 | USD | 181 |
| 2013-01-01 to 2013-06-30 | 32,000 | USD | 181 |
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 |
|---|---|---|---|
| 2014-04-01 to 2014-06-30 | 0 | USD | 91 |
| 2014-01-01 to 2014-06-30 | 1,150 | USD | 181 |
| 2013-04-01 to 2013-06-30 | 0 | USD | 91 |
| 2013-01-01 to 2013-06-30 | 0 | USD | 181 |
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 |
|---|---|---|---|
| 2014-04-01 to 2014-06-30 | 7,352 | USD | 91 |
| 2014-01-01 to 2014-06-30 | 15,473 | USD | 181 |
| 2013-04-01 to 2013-06-30 | 6,510 | USD | 91 |
| 2013-01-01 to 2013-06-30 | 12,376 | USD | 181 |
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 |
|---|---|---|---|
| 2014-01-01 to 2014-06-30 | -2,961,801 | USD | 181 |
| 2013-01-01 to 2013-06-30 | -1,178,418 | USD | 181 |
Inspect the source
- Entity
- BIOSPECIFICS TECHNOLOGIES CORP / CIK 0000875622
- Captured
- SEC response SHA-256
b1d443fa8a2de5e07d7cbcf40e33944d546011c718a394f04bbb863281862def
Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON
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