ENCISION, INC.: 10-Q filed 2024-02-20

Name: ENCISION, INC.: 10-Q filed 2024-02-20
Creator: ENCISION, INC.

What ENCISION, INC. reported in its quarterly report filed 2024-02-20 (fiscal Q3 2024): 45 published measures, 132 facts as tagged in accession 0001079973-24-000277.

This filing

Form: 10-Q (quarterly report)
Filed: 2024-02-20
Fiscal period: fiscal Q3 2024
Accession: 0001079973-24-000277 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 ENCISION, 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 2023-12-31	4,286,538	USD
At 2023-03-31	4,133,969	USD

Total liabilities

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

Period	Value	Unit	Days
At 2023-12-31	2,093,532	USD
At 2023-03-31	1,639,158	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2023-12-31	2,193,006	USD
At 2023-03-31	2,494,811	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 2023-12-31	99,239	USD
At 2023-03-31	188,966	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
2023-10-01 to 2023-12-31	-207,130	USD	92
2023-04-01 to 2023-12-31	-355,112	USD	275
2022-10-01 to 2022-12-31	-216,334	USD	92
2022-04-01 to 2022-12-31	-231,053	USD	275

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
2023-04-01 to 2023-12-31	155,352	USD	275
2022-04-01 to 2022-12-31	-737,142	USD	275

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
2023-04-01 to 2023-12-31	12,051	USD	275
2022-04-01 to 2022-12-31	173,269	USD	275

Revenue

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

Period	Value	Unit	Days
2023-10-01 to 2023-12-31	1,581,564	USD	92
2023-04-01 to 2023-12-31	5,061,338	USD	275
2022-10-01 to 2022-12-31	1,683,995	USD	92
2022-04-01 to 2022-12-31	5,542,722	USD	275

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
2023-04-01 to 2023-12-31	-212,851	USD	275
2022-04-01 to 2022-12-31	90,591	USD	275

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
2023-04-01 to 2023-12-31	-32,228	USD	275
2022-04-01 to 2022-12-31	-183,298	USD	275

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 2023-12-31	-22,208,375	USD
At 2023-03-31	-21,853,264	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
2023-10-01 to 2023-12-31	11,769,543	shares	92
2023-04-01 to 2023-12-31	11,769,543	shares	275
2022-10-01 to 2022-12-31	11,763,389	shares	92
2022-04-01 to 2022-12-31	11,760,820	shares	275

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
2023-10-01 to 2023-12-31	11,769,543	shares	92
2023-04-01 to 2023-12-31	11,769,543	shares	275
2022-10-01 to 2022-12-31	11,763,389	shares	92
2022-04-01 to 2022-12-31	11,760,820	shares	275

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
2023-10-01 to 2023-12-31	-0.02	USD/shares	92
2023-04-01 to 2023-12-31	-0.03	USD/shares	275
2022-10-01 to 2022-12-31	-0.02	USD/shares	92
2022-04-01 to 2022-12-31	-0.02	USD/shares	275

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
2023-10-01 to 2023-12-31	-0.02	USD/shares	92
2023-04-01 to 2023-12-31	-0.03	USD/shares	275
2022-10-01 to 2022-12-31	-0.02	USD/shares	92
2022-04-01 to 2022-12-31	-0.02	USD/shares	275

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	Unit	Days
2023-10-01 to 2023-12-31	USD	92
2023-04-01 to 2023-12-31	USD	275
2022-10-01 to 2022-12-31	USD	92
2022-04-01 to 2022-12-31	USD	275

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 2023-12-31	268,715	USD
At 2023-03-31	303,276	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
2023-10-01 to 2023-12-31	27,158	USD	92
2023-04-01 to 2023-12-31	14,173	USD	275
2022-10-01 to 2022-12-31	53,306	USD	92
2022-04-01 to 2022-12-31	39,379	USD	275

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
2023-10-01 to 2023-12-31	-189,399	USD	92
2023-04-01 to 2023-12-31	-311,251	USD	275
2022-10-01 to 2022-12-31	-211,468	USD	92
2022-04-01 to 2022-12-31	-222,969	USD	275

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 2023-12-31	2,705,074	USD
At 2023-03-31	3,124,603	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
2023-10-01 to 2023-12-31	21,065	USD	92
2023-04-01 to 2023-12-31	52,148	USD	275
2022-10-01 to 2022-12-31	2,145	USD	92
2022-04-01 to 2022-12-31	8,758	USD	275

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 2023-12-31	1,061,173	USD
At 2023-03-31	1,130,826	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 2023-12-31	301,833	USD
At 2023-03-31	252,957	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 2023-12-31	923,112	USD
At 2023-03-31	920,721	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
2023-10-01 to 2023-12-31	916,638	USD	92
2023-04-01 to 2023-12-31	2,763,824	USD	275
2022-10-01 to 2022-12-31	1,109,712	USD	92
2022-04-01 to 2022-12-31	3,237,684	USD	275

Net inventory

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

Period	Value	Unit	Days
At 2023-12-31	1,554,185	USD
At 2023-03-31	1,899,202	USD

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

Period	Value	Unit	Days
2023-10-01 to 2023-12-31	727,239	USD	92
2023-04-01 to 2023-12-31	2,452,573	USD	275
2022-10-01 to 2022-12-31	898,244	USD	92
2022-04-01 to 2022-12-31	3,014,715	USD	275

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.

Period	Value	Unit	Days
2023-10-01 to 2023-12-31	854,325	USD	92
2023-04-01 to 2023-12-31	2,608,765	USD	275
2022-10-01 to 2022-12-31	785,751	USD	92
2022-04-01 to 2022-12-31	2,528,007	USD	275

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
2023-10-01 to 2023-12-31	151,077	USD	92
2023-04-01 to 2023-12-31	420,351	USD	275
2022-10-01 to 2022-12-31	247,569	USD	92
2022-04-01 to 2022-12-31	641,090	USD	275

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 2023-12-31	11,769,543	shares
At 2023-03-31	11,769,543	shares

Cash including restricted cash

Cash, cash equivalents and restricted cash as reported in the cash flow reconciliation. Restricted amounts are not freely available, so this is not the same as unrestricted cash.

Period	Value	Unit
At 2023-12-31	99,239	USD
At 2023-03-31	188,966	USD
At 2022-12-31	119,796	USD
At 2022-03-31	949,645	USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

Period	Value	Unit	Days
At 2023-12-31	1,082,999	USD
At 2023-03-31	496,004	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 2023-12-31	2,359,012	USD
At 2023-03-31	2,312,400	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 2023-12-31	165,567	USD
At 2023-03-31	163,133	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
2023-10-01 to 2023-12-31	-207,130	USD	92
2023-04-01 to 2023-12-31	-355,112	USD	275
2022-10-01 to 2022-12-31	-216,334	USD	92
2022-04-01 to 2022-12-31	-231,053	USD	275

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
2023-10-01 to 2023-12-31	-207,130	USD	92
2023-04-01 to 2023-12-31	-355,112	USD	275
2022-10-01 to 2022-12-31	-216,334	USD	92
2022-04-01 to 2022-12-31	-231,053	USD	275

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
2023-10-01 to 2023-12-31	351,569	USD	92
2023-04-01 to 2023-12-31	1,106,703	USD	275
2022-10-01 to 2022-12-31	360,525	USD	92
2022-04-01 to 2022-12-31	1,102,309	USD	275

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
2023-10-01 to 2023-12-31	15,372	USD	92
2023-04-01 to 2023-12-31	46,612	USD	275
2022-10-01 to 2022-12-31	16,292	USD	92
2022-04-01 to 2022-12-31	42,998	USD	275

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
2023-04-01 to 2023-12-31	64,357	USD	275
2022-04-01 to 2022-12-31	64,130	USD	275

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
2023-10-01 to 2023-12-31	3,334	USD	92
2023-04-01 to 2023-12-31	8,287	USD	275
2022-10-01 to 2022-12-31	-2,721	USD	92
2022-04-01 to 2022-12-31	674	USD	275

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
2023-10-01 to 2023-12-31	-17,731	USD	92
2023-04-01 to 2023-12-31	-43,861	USD	275
2022-10-01 to 2022-12-31	-4,866	USD	92
2022-04-01 to 2022-12-31	-8,084	USD	275

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

Period	Value	Unit	Days
2023-04-01 to 2023-12-31	52,148	USD	275
2022-04-01 to 2022-12-31	8,758	USD	275

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
2023-04-01 to 2023-12-31	2,391	USD	275
2022-04-01 to 2022-12-31	-118,182	USD	275

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.

Period	Value	Unit	Days
2023-04-01 to 2023-12-31	-282,017	USD	275
2022-04-01 to 2022-12-31	374,728	USD	275

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
2023-04-01 to 2023-12-31	48,876	USD	275
2022-04-01 to 2022-12-31	-274,035	USD	275

Inspect the source

Entity: ENCISION, INC. / CIK 0000930775
Captured: 2026-09-20T05:09:15.620Z
SEC response SHA-256: f3a75820a110cfc43881cb677cc014a12e8ba0a37b0a114b589b177956fb842d

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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.

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import json
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with urlopen("https://canlicapital.com/company-data/0000930775.json") as response:
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print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
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