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BIOSPECIFICS TECHNOLOGIES CORP: 10-Q filed 2015-11-09

What BIOSPECIFICS TECHNOLOGIES CORP reported in its quarterly report filed 2015-11-09 (fiscal Q3 2015): 27 published measures, 80 facts as tagged in accession 0001140361-15-040118.

This filing

Form
10-Q (quarterly report)
Filed
2015-11-09
Fiscal period
fiscal Q3 2015
Accession
0001140361-15-040118 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.

PeriodValueUnitDays
At 2015-09-3042,949,148USD
At 2014-12-3131,026,824USD

Stockholders equity

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

PeriodValueUnitDays
At 2015-09-3042,108,841USD
At 2014-12-3130,256,855USD

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 2015-09-307,488,076USD
At 2014-12-319,810,816USD
At 2014-09-309,711,320USD
At 2013-12-315,624,860USD

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
2015-07-01 to 2015-09-302,870,979USD92
2015-01-01 to 2015-09-306,959,083USD273
2014-07-01 to 2014-09-301,394,763USD92
2014-01-01 to 2014-09-302,726,718USD273

Retained earnings or deficit

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

PeriodValueUnitDays
At 2015-09-3016,580,061USD
At 2014-12-319,620,978USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

PeriodValueUnitDays
2015-07-01 to 2015-09-306,892,637shares92
2015-01-01 to 2015-09-306,797,506shares273
2014-07-01 to 2014-09-306,489,758shares92
2014-01-01 to 2014-09-306,433,013shares273

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.

PeriodValueUnitDays
2015-07-01 to 2015-09-307,316,287shares92
2015-01-01 to 2015-09-307,259,338shares273
2014-07-01 to 2014-09-307,074,154shares92
2014-01-01 to 2014-09-307,039,225shares273

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.

PeriodValueUnitDays
2015-07-01 to 2015-09-300.42USD/shares92
2015-01-01 to 2015-09-301.02USD/shares273
2014-07-01 to 2014-09-300.21USD/shares92
2014-01-01 to 2014-09-300.42USD/shares273

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.

PeriodValueUnitDays
2015-07-01 to 2015-09-300.39USD/shares92
2015-01-01 to 2015-09-300.96USD/shares273
2014-07-01 to 2014-09-300.2USD/shares92
2014-01-01 to 2014-09-300.39USD/shares273

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

PeriodValueUnitDays
2015-07-01 to 2015-09-301,479,200USD92
2015-01-01 to 2015-09-303,654,772USD273
2014-07-01 to 2014-09-30735,737USD92
2014-01-01 to 2014-09-301,427,184USD273

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
2015-01-01 to 2015-09-3072,305USD273
2014-01-01 to 2014-09-3016,062USD273

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
2015-07-01 to 2015-09-304,321,958USD92
2015-01-01 to 2015-09-3010,548,799USD273
2014-07-01 to 2014-09-302,106,911USD92
2014-01-01 to 2014-09-304,100,713USD273

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 2015-09-3037,530,834USD
At 2014-12-3125,148,810USD

Current liabilities

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

PeriodValueUnitDays
At 2015-09-30778,584USD
At 2014-12-31671,212USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

PeriodValueUnitDays
At 2015-09-304,211,810USD
At 2014-12-312,938,731USD

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.

PeriodValueUnitDays
2015-01-01 to 2015-09-301,182,068USD273
2014-01-01 to 2014-09-30750,598USD273

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.

PeriodValueUnitDays
2015-07-01 to 2015-09-30258,837USD92
2015-01-01 to 2015-09-30755,038USD273
2014-07-01 to 2014-09-30240,093USD92
2014-01-01 to 2014-09-30909,129USD273

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 2015-09-306,921,137shares
At 2014-12-316,730,622shares

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 2015-09-3031,134,211USD
At 2014-12-3125,059,458USD

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.

PeriodValueUnitDays
At 2015-09-30285,087USD
At 2014-12-31295,030USD

Net deferred tax assets

Deferred tax assets after the valuation allowance. Realization depends on future taxable income, so the balance is not a receivable from tax authorities.

PeriodValueUnitDays
At 2015-09-30600,000USD
At 2014-12-311,100,000USD

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
2015-07-01 to 2015-09-304,350,179USD92
2015-01-01 to 2015-09-3010,613,855USD273
2014-07-01 to 2014-09-302,130,500USD92
2014-01-01 to 2014-09-304,153,902USD273

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
2015-07-01 to 2015-09-301,709,044USD92
2015-01-01 to 2015-09-305,307,431USD273
2014-07-01 to 2014-09-301,650,315USD92
2014-01-01 to 2014-09-304,387,134USD273

Depreciation, depletion and amortization

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

PeriodValueUnitDays
2015-01-01 to 2015-09-30647,071USD273
2014-01-01 to 2014-09-30196,676USD273

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.

PeriodValueUnitDays
2015-07-01 to 2015-09-301,477USD92
2015-01-01 to 2015-09-306,110USD273
2014-07-01 to 2014-09-3015,468USD92
2014-01-01 to 2014-09-3030,745USD273

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.

PeriodValueUnitDays
2015-07-01 to 2015-09-3028,221USD92
2015-01-01 to 2015-09-3065,056USD273
2014-07-01 to 2014-09-3023,589USD92
2014-01-01 to 2014-09-3053,189USD273

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.

PeriodValueUnitDays
2015-01-01 to 2015-09-301,273,079USD273
2014-01-01 to 2014-09-30-1,924,724USD273

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

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.

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

with urlopen("https://canlicapital.com/company-data/0000875622.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"])))