ENCISION, INC.: 10-K/A filed 2023-06-29

Name: ENCISION, INC.: 10-K/A filed 2023-06-29
Creator: ENCISION, INC.

What ENCISION, INC. reported in its annual report amendment filed 2023-06-29 (fiscal FY 2023): 51 published measures, 105 facts as tagged in accession 0001553350-23-000369.

This is an amendment. Values here are as tagged in the amendment; the original filing has its own page.

This filing

Form: 10-K/A (annual report amendment)
Filed: 2023-06-29
Fiscal period: fiscal FY 2023
Accession: 0001553350-23-000369 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 2023-03-31	4,133,969	USD
At 2022-03-31	4,792,385	USD

Total liabilities

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

Period	Value	Unit	Days
At 2023-03-31	1,639,158	USD
At 2022-03-31	2,046,521	USD

Stockholders equity

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

Period	Value	Unit
At 2023-03-31	2,494,811	USD
At 2022-03-31	2,745,864	USD
At 2021-03-31	2,802,106	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 2023-03-31	188,966	USD
At 2022-03-31	949,645	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
2022-04-01 to 2023-03-31	-323,945	USD	365
2021-04-01 to 2022-03-31	-65,594	USD	365

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
2022-04-01 to 2023-03-31	-861,485	USD	365
2021-04-01 to 2022-03-31	-444,432	USD	365

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
2022-04-01 to 2023-03-31	173,269	USD	365
2021-04-01 to 2022-03-31	17,550	USD	365

Revenue

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

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	7,348,514	USD	365
2021-04-01 to 2022-03-31	7,668,636	USD	365

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
2022-04-01 to 2023-03-31	284,105	USD	365
2021-04-01 to 2022-03-31	-44,861	USD	365

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
2022-04-01 to 2023-03-31	-183,299	USD	365
2021-04-01 to 2022-03-31	-35,401	USD	365

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 2023-03-31	-21,853,264	USD
At 2022-03-31	-21,529,319	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
2022-04-01 to 2023-03-31	11,762,995	shares	365
2021-04-01 to 2022-03-31	11,625,118	shares	365

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
2022-04-01 to 2023-03-31	11,762,995	shares	365
2021-04-01 to 2022-03-31	11,625,118	shares	365

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
2022-04-01 to 2023-03-31	-0.03	USD/shares	365
2021-04-01 to 2022-03-31	-0.01	USD/shares	365

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
2022-04-01 to 2023-03-31	-0.03	USD/shares	365
2021-04-01 to 2022-03-31	-0.01	USD/shares	365

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
2022-04-01 to 2023-03-31	0	USD	365
2021-04-01 to 2022-03-31	0	USD	365

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 2023-03-31	303,276	USD
At 2022-03-31	189,297	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
2022-04-01 to 2023-03-31	51,892	USD	365
2021-04-01 to 2022-03-31	40,853	USD	365

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
2022-04-01 to 2023-03-31	-302,797	USD	365
2021-04-01 to 2022-03-31	-594,934	USD	365

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 2023-03-31	3,124,603	USD
At 2022-03-31	3,601,722	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
2022-04-01 to 2023-03-31	19,529	USD	365
2021-04-01 to 2022-03-31	7,224	USD	365

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 2023-03-31	1,130,826	USD
At 2022-03-31	1,276,391	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 2023-03-31	252,957	USD
At 2022-03-31	576,381	USD

Net finite-lived intangible assets

Finite-lived intangible assets after amortization. This excludes goodwill and should not be combined with indefinite-lived intangible assets without checking scope.

Period	Value	Unit	Days
At 2023-03-31	163,132	USD
At 2022-03-31	180,719	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 2023-03-31	920,721	USD
At 2022-03-31	947,623	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
2022-04-01 to 2023-03-31	4,335,330	USD	365
2021-04-01 to 2022-03-31	4,383,352	USD	365

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 2023-03-31	1,899,202	USD
At 2022-03-31	1,584,321	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
2022-04-01 to 2023-03-31	4,032,533	USD	365
2021-04-01 to 2022-03-31	3,788,418	USD	365

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
2022-04-01 to 2023-03-31	3,315,981	USD	365
2021-04-01 to 2022-03-31	3,880,218	USD	365

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
2022-04-01 to 2023-03-31	816,119	USD	365
2021-04-01 to 2022-03-31	918,155	USD	365

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 2023-03-31	11,769,543	shares
At 2022-03-31	11,719,543	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 2023-03-31	188,966	USD
At 2022-03-31	949,645	USD
At 2021-03-31	1,474,339	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
At 2023-03-31	496,004	USD
At 2022-03-31	786,407	USD
At 2019-04-01	1,555,150	USD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

Period	Value	Unit	Days
At 2023-03-31	593,493	USD
At 2019-04-01	1,619,842	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 2023-03-31	2,312,400	USD
At 2022-03-31	2,279,652	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 2023-03-31	163,133	USD
At 2022-03-31	180,719	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 2023-03-31	115,714	USD
At 2022-03-31	120,133	USD

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.

Period	Value	Unit	Days
At 2023-03-31	0	USD
At 2022-03-31	0	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
2022-04-01 to 2023-03-31	-323,945	USD	365
2021-04-01 to 2022-03-31	-65,594	USD	365

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
2022-04-01 to 2023-03-31	-323,945	USD	365
2021-04-01 to 2022-03-31	-65,594	USD	365

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
2022-04-01 to 2023-03-31	1,486,796	USD	365
2021-04-01 to 2022-03-31	1,381,087	USD	365

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
2022-04-01 to 2023-03-31	59,290	USD	365
2021-04-01 to 2022-03-31	62,970	USD	365

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
2022-04-01 to 2023-03-31	86,906	USD	365
2021-04-01 to 2022-03-31	113,470	USD	365

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
2022-04-01 to 2023-03-31	-1,619	USD	365
2021-04-01 to 2022-03-31	3,446	USD	365

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
2022-04-01 to 2023-03-31	-21,148	USD	365
2021-04-01 to 2022-03-31	529,340	USD	365

Current income tax expense or benefit

Income tax expense or benefit for the period that is currently payable or refundable. It differs from cash taxes paid and from total tax expense.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	0	USD	365
2021-04-01 to 2022-03-31	0	USD	365

Deferred income tax expense or benefit

The deferred portion of income tax expense or benefit, arising from timing differences. It is not tax paid in the period.

Period	Value	Unit	Days
2022-04-01 to 2023-03-31	-13,000	USD	365
2021-04-01 to 2022-03-31	-62,000	USD	365

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
2022-04-01 to 2023-03-31	19,529	USD	365
2021-04-01 to 2022-03-31	7,224	USD	365

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
2022-04-01 to 2023-03-31	-26,902	USD	365
2021-04-01 to 2022-03-31	-163,456	USD	365

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
2022-04-01 to 2023-03-31	329,881	USD	365
2021-04-01 to 2022-03-31	105,187	USD	365

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
2022-04-01 to 2023-03-31	-323,423	USD	365
2021-04-01 to 2022-03-31	187,293	USD	365

Inspect the source

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

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.

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import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0000930775.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"])))