Bion Environmental Technologies, Inc.: 10-Q filed 2014-02-07

Name: Bion Environmental Technologies, Inc.: 10-Q filed 2014-02-07
Creator: Bion Environmental Technologies, Inc.

What Bion Environmental Technologies, Inc. reported in its quarterly report filed 2014-02-07 (fiscal Q2 2014): 32 published measures, 89 facts as tagged in accession 0000948830-14-000005.

This filing

Form: 10-Q (quarterly report)
Filed: 2014-02-07
Fiscal period: fiscal Q2 2014
Accession: 0000948830-14-000005 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 Bion Environmental Technologies, Inc. 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 2013-12-31	6,938,339	USD
At 2013-06-30	7,508,921	USD

Total liabilities

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

Period	Value	Unit	Days
At 2013-12-31	11,703,228	USD
At 2013-06-30	10,889,136	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2013-12-31	-4,862,304	USD
At 2013-06-30	-3,479,368	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 2013-12-31	4,244	USD
At 2013-06-30	44,666	USD
At 2012-12-31	380,483	USD
At 2012-06-30	399,992	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
2013-10-01 to 2013-12-31	-738,024	USD	92
2013-07-01 to 2013-12-31	-2,242,317	USD	184
2012-07-01 to 2013-06-30	-8,250,000	USD	365
2012-10-01 to 2012-12-31	-1,180,036	USD	92
2012-07-01 to 2012-12-31	-3,631,570	USD	184
2011-07-01 to 2012-06-30	-6,465,000	USD	366

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
2013-07-01 to 2013-12-31	-633,378	USD	184
2012-07-01 to 2012-12-31	-1,013,396	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
2012-07-01 to 2012-12-31	63,695	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
2013-07-01 to 2013-12-31	-18,595	USD	184
2012-07-01 to 2012-12-31	-63,695	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 2013-12-31	-102,551,173	USD
At 2013-06-30	-100,308,856	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
2013-10-01 to 2013-12-31	18,405,229	shares	92
2013-07-01 to 2013-12-31	18,230,127	shares	184
2012-10-01 to 2012-12-31	17,196,001	shares	92
2012-07-01 to 2012-12-31	17,061,635	shares	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 2013-12-31	6,838,799	USD
At 2013-06-30	7,331,020	USD

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
2013-07-01 to 2013-12-31	322,025	USD	184
2012-07-01 to 2012-12-31	1,592,982	USD	184

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
2013-10-01 to 2013-12-31	-650,862	USD	92
2013-07-01 to 2013-12-31	-2,068,420	USD	184
2012-10-01 to 2012-12-31	-1,109,407	USD	92
2012-07-01 to 2012-12-31	-3,507,073	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 2013-12-31	76,130	USD
At 2013-06-30	177,901	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
2013-10-01 to 2013-12-31	88,606	USD	92
2013-07-01 to 2013-12-31	174,717	USD	184
2012-10-01 to 2012-12-31	72,022	USD	92
2012-07-01 to 2012-12-31	127,288	USD	184

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 2013-12-31	10,026,826	USD
At 2013-06-30	9,572,658	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 2013-06-30	25,000	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
2013-10-01 to 2013-12-31	650,862	USD	92
2013-07-01 to 2013-12-31	2,068,420	USD	184
2012-10-01 to 2012-12-31	1,109,407	USD	92
2012-07-01 to 2012-12-31	3,507,073	USD	184

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
2013-10-01 to 2013-12-31	-120,003	USD	92
2013-07-01 to 2013-12-31	-53,445	USD	184
2012-10-01 to 2012-12-31	37,713	USD	92
2012-07-01 to 2012-12-31	86,319	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
At 2013-12-31	17,585,420	shares
At 2013-09-30	17,507,795	shares
At 2013-06-30	16,969,674	shares
At 2012-09-30	16,270,208	shares
At 2012-06-30	16,109,794	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 2013-12-31	97,688,869	USD
At 2013-06-30	96,829,488	USD

Total equity including noncontrolling interests

Equity including the portion attributable to noncontrolling interests. It is larger than or equal to parent stockholders equity and is not market capitalization.

Period	Value	Unit	Days
At 2013-12-31	-4,787,289	USD
At 2013-06-30	-3,401,615	USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

Period	Value	Unit	Days
At 2013-12-31	8,241,661	USD
At 2013-06-30	8,310,283	USD

Accumulated depreciation on property, plant and equipment

Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.

Period	Value	Unit	Days
At 2013-12-31	1,402,862	USD
At 2013-06-30	979,263	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 2013-12-31	13,278	USD
At 2013-06-30	44,812	USD

Profit or loss including noncontrolling interests

Net income or loss including the portion attributable to noncontrolling interests. It can differ from the net income attributable to the parent that per-share figures use.

Period	Value	Unit	Days
2013-10-01 to 2013-12-31	-739,468	USD	92
2013-07-01 to 2013-12-31	-2,245,055	USD	184
2012-10-01 to 2012-12-31	-1,181,429	USD	92
2012-07-01 to 2012-12-31	-3,634,361	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
2013-10-01 to 2013-12-31	-738,524	USD	92
2013-07-01 to 2013-12-31	-2,243,317	USD	184
2012-10-01 to 2012-12-31	-1,181,286	USD	92
2012-07-01 to 2012-12-31	-3,634,487	USD	184

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
2013-10-01 to 2013-12-31	526,558	USD	92
2013-07-01 to 2013-12-31	1,631,562	USD	184
2012-10-01 to 2012-12-31	824,947	USD	92
2012-07-01 to 2012-12-31	3,008,217	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
2013-10-01 to 2013-12-31	244,307	USD	92
2013-07-01 to 2013-12-31	490,303	USD	184
2012-10-01 to 2012-12-31	246,747	USD	92
2012-07-01 to 2012-12-31	412,537	USD	184

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
2013-07-01 to 2013-12-31	-1,918	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
2013-10-01 to 2013-12-31	-88,606	USD	92
2013-07-01 to 2013-12-31	-176,635	USD	184
2012-10-01 to 2012-12-31	-72,022	USD	92
2012-07-01 to 2012-12-31	-127,288	USD	184

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
2013-07-01 to 2013-12-31	500,000	USD	184

Inspect the source

Entity: Bion Environmental Technologies, Inc. / CIK 0000875729
Captured: 2026-09-20T05:01:01.746Z
SEC response SHA-256: 563cede41d6f297089f7279ac818a34284e74e5a27ad5d607e8d052fb54bf151

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