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Charles & Colvard, Ltd.: 10-Q filed 2013-10-31

What Charles & Colvard, Ltd. reported in its quarterly report filed 2013-10-31 (fiscal Q3 2013): 38 published measures, 105 facts as tagged in accession 0001140361-13-040013.

This filing

Form
10-Q (quarterly report)
Filed
2013-10-31
Fiscal period
fiscal Q3 2013
Accession
0001140361-13-040013 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 Charles & Colvard, Ltd. filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

PeriodValueUnitDays
At 2013-09-3063,188,175USD
At 2012-12-3159,876,691USD

Total liabilities

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

PeriodValueUnitDays
At 2013-09-306,544,247USD
At 2012-12-313,270,837USD

Stockholders equity

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

PeriodValueUnitDays
At 2013-09-3056,643,928USD
At 2012-12-3156,605,854USD

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 2013-09-306,199,803USD
At 2012-12-3111,860,842USD
At 2012-09-3010,683,325USD
At 2011-12-316,701,701USD

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
2013-07-01 to 2013-09-30-1,210,702USD92
2013-01-01 to 2013-09-30-1,396,014USD273
2012-07-01 to 2012-09-30123,625USD92
2012-01-01 to 2012-09-30296,351USD274

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

PeriodValueUnitDays
2013-01-01 to 2013-09-30-5,119,058USD273
2012-01-01 to 2012-09-302,105,216USD274

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

PeriodValueUnitDays
2013-01-01 to 2013-09-30673,588USD273
2012-01-01 to 2012-09-30738,341USD274

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

PeriodValueUnitDays
2013-01-01 to 2013-09-30241,265USD273
2012-01-01 to 2012-09-30156,093USD274

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

PeriodValueUnitDays
2013-01-01 to 2013-09-30-783,246USD273
2012-01-01 to 2012-09-301,720,315USD274

Retained earnings or deficit

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

PeriodValueUnitDays
At 2013-09-30-6,567,224USD
At 2012-12-31-5,171,210USD

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
2013-07-01 to 2013-09-3020,001,543shares92
2013-01-01 to 2013-09-3019,825,532shares273
2012-07-01 to 2012-09-3019,638,610shares92
2012-01-01 to 2012-09-3019,558,152shares274

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
2013-07-01 to 2013-09-3020,001,543shares92
2013-01-01 to 2013-09-3019,825,532shares273
2012-07-01 to 2012-09-3020,017,147shares92
2012-01-01 to 2012-09-3019,942,891shares274

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
2013-07-01 to 2013-09-30-0.06USD/shares92
2013-01-01 to 2013-09-30-0.07USD/shares273
2012-07-01 to 2012-09-300.01USD/shares92
2012-01-01 to 2012-09-300.02USD/shares274

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
2013-07-01 to 2013-09-30-0.06USD/shares92
2013-01-01 to 2013-09-30-0.07USD/shares273
2012-07-01 to 2012-09-300.01USD/shares92
2012-01-01 to 2012-09-300.01USD/shares274

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
2013-07-01 to 2013-09-3088,550USD92
2013-01-01 to 2013-09-30-49,422USD273
2012-07-01 to 2012-09-303,125USD92
2012-01-01 to 2012-09-30-307,421USD274

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.

PeriodValueUnitDays
At 2013-09-301,835,446USD
At 2012-12-311,746,792USD

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
2013-01-01 to 2013-09-301,192,823USD273
2012-01-01 to 2012-09-30801,119USD274

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
2013-07-01 to 2013-09-30-1,127,085USD92
2013-01-01 to 2013-09-30-1,463,869USD273
2012-07-01 to 2012-09-30111,083USD92
2012-01-01 to 2012-09-30-67,821USD274

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 2013-09-3029,444,048USD
At 2012-12-3130,896,570USD

Interest expense

Borrowing costs recognized as interest expense. This is distinct from cash interest paid and may not include every capitalized borrowing cost.

PeriodValueUnitDays
2013-07-01 to 2013-09-30202USD92
2013-01-01 to 2013-09-301,176USD273
2012-07-01 to 2012-09-30335USD92
2012-01-01 to 2012-09-30939USD274

Current liabilities

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

PeriodValueUnitDays
At 2013-09-306,151,746USD
At 2012-12-312,887,107USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

PeriodValueUnitDays
At 2013-09-305,078,859USD
At 2012-12-312,112,585USD

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.

PeriodValueUnitDays
At 2013-09-30361,538USD
At 2012-12-31346,732USD

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 2013-09-309,038,174USD
At 2012-12-318,138,358USD

Net inventory

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

PeriodValueUnitDays
At 2013-09-3011,469,778USD
At 2012-12-318,442,430USD

Gross profit

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

PeriodValueUnitDays
2013-07-01 to 2013-09-303,617,945USD92
2013-01-01 to 2013-09-3011,162,020USD273
2012-07-01 to 2012-09-303,190,623USD92
2012-01-01 to 2012-09-309,624,846USD274

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
2013-07-01 to 2013-09-306,755USD92
2013-01-01 to 2013-09-3021,779USD273
2012-07-01 to 2012-09-301,490USD92
2012-01-01 to 2012-09-3018,279USD274

Other noncurrent assets

Noncurrent assets the filer does not present separately. The composition differs by filer and is described only in the filing.

PeriodValueUnitDays
At 2013-09-3013,266USD
At 2012-12-3112,199USD

Accrued current liabilities

Current obligations accrued for goods and services received but not yet invoiced or paid. This is one component of current liabilities, not all short-term obligations.

PeriodValueUnitDays
At 2013-09-30579,887USD
At 2012-12-31574,522USD

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.

PeriodValueUnitDays
At 2013-09-301,018,921USD
At 2012-12-31737,406USD

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
2013-07-01 to 2013-09-301,723,676USD92
2013-01-01 to 2013-09-303,917,461USD273
2012-07-01 to 2012-09-301,192,278USD92
2012-01-01 to 2012-09-303,834,744USD274

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
2013-07-01 to 2013-09-30199,985USD92
2013-01-01 to 2013-09-30584,734USD273
2012-07-01 to 2012-09-30105,361USD92
2012-01-01 to 2012-09-30423,419USD274

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
2013-07-01 to 2013-09-304,933USD92
2013-01-01 to 2013-09-3018,433USD273
2012-07-01 to 2012-09-3015,667USD92
2012-01-01 to 2012-09-3056,751USD274

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.

PeriodValueUnitDays
2013-07-01 to 2013-09-3089,000USD92
2013-01-01 to 2013-09-30-49,000USD273
2013-01-01 to 2013-03-31-138,000USD90

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.

PeriodValueUnitDays
2013-01-01 to 2013-09-30-66,092USD273
2012-01-01 to 2012-09-300USD274

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
2013-01-01 to 2013-09-30816,011USD273
2012-01-01 to 2012-09-30502,437USD274

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.

PeriodValueUnitDays
2013-01-01 to 2013-09-307,817,735USD273
2012-01-01 to 2012-09-30-1,314,577USD274

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.

PeriodValueUnitDays
2013-01-01 to 2013-09-302,966,274USD273
2012-01-01 to 2012-09-30-127,850USD274

Inspect the source

Entity
Charles & Colvard, Ltd. / CIK 0001015155
Captured
2026-09-21T17:17:39.846Z
SEC response SHA-256
29ce55ebd7c958a9c70c03587c475ba159e40c50faa16be7b829096220db10e5

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

with urlopen("https://canlicapital.com/company-data/0001015155.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"])))