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Charles & Colvard, Ltd.: 10-Q filed 2023-02-03

What Charles & Colvard, Ltd. reported in its quarterly report filed 2023-02-03 (fiscal Q2 2023): 43 published measures, 123 facts as tagged in accession 0001140361-23-004260.

This filing

Form
10-Q (quarterly report)
Filed
2023-02-03
Fiscal period
fiscal Q2 2023
Accession
0001140361-23-004260 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 2022-12-3166,930,014USD
At 2022-06-3069,208,855USD

Total liabilities

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

PeriodValueUnitDays
At 2022-12-319,581,310USD
At 2022-06-309,651,088USD

Stockholders equity

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

PeriodValueUnitDays
At 2022-12-3157,348,704USD
At 2022-09-3058,311,992USD
At 2022-06-3059,557,767USD
At 2021-12-3158,707,982USD
At 2021-09-3057,052,818USD
At 2021-06-3055,689,016USD

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 2022-12-3111,960,102USD
At 2022-06-3015,668,361USD

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
2022-10-01 to 2022-12-31-1,041,781USD92
2022-07-01 to 2022-12-31-1,931,973USD184
2022-07-01 to 2022-09-30-890,192USD92
2021-10-01 to 2021-12-311,167,612USD92
2021-07-01 to 2021-12-311,994,637USD184
2021-07-01 to 2021-09-30827,025USD92

Operating cash flow

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

PeriodValueUnitDays
2022-07-01 to 2022-12-31-3,054,293USD184
2021-07-01 to 2021-12-31121,331USD184

Capital expenditure payments

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

PeriodValueUnitDays
2022-10-01 to 2022-12-31186,883USD92
2022-07-01 to 2022-12-31617,283USD184
2021-10-01 to 2021-12-31377,585USD92
2021-07-01 to 2021-12-31775,705USD184

Contract revenue excluding tax

Revenue from customer contracts excluding assessed taxes under this specific taxonomy concept. It is not automatically comparable to older revenue tags.

PeriodValueUnitDays
2022-10-01 to 2022-12-3110,366,122USD92
2022-07-01 to 2022-12-3117,740,204USD184
2021-10-01 to 2021-12-3113,753,135USD92
2021-07-01 to 2021-12-3124,033,446USD184

Financing cash flow

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

PeriodValueUnitDays
2022-07-01 to 2022-12-31-451,815USD184
2021-07-01 to 2021-12-31545,918USD184

Investing cash flow

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

PeriodValueUnitDays
2022-07-01 to 2022-12-31-647,941USD184
2021-07-01 to 2021-12-31-803,435USD184

Retained earnings or deficit

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

PeriodValueUnitDays
At 2022-12-31-25,534,744USD
At 2022-06-30-23,602,771USD

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
2022-10-01 to 2022-12-3130,344,954shares92
2022-07-01 to 2022-12-3130,408,018shares184
2021-10-01 to 2021-12-3130,287,677shares92
2021-07-01 to 2021-12-3130,159,543shares184

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
2022-10-01 to 2022-12-3130,344,954shares92
2022-07-01 to 2022-12-3130,408,018shares184
2021-10-01 to 2021-12-3131,315,488shares92
2021-07-01 to 2021-12-3131,237,948shares184

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
2022-10-01 to 2022-12-31-0.03USD/shares92
2022-07-01 to 2022-12-31-0.06USD/shares184
2021-10-01 to 2021-12-310.04USD/shares92
2021-07-01 to 2021-12-310.07USD/shares184

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
2022-10-01 to 2022-12-31-0.03USD/shares92
2022-07-01 to 2022-12-31-0.06USD/shares184
2021-10-01 to 2021-12-310.04USD/shares92
2021-07-01 to 2021-12-310.06USD/shares184

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
2022-10-01 to 2022-12-31-131,937USD92
2022-07-01 to 2022-12-31-434,893USD184
2021-10-01 to 2021-12-31283,473USD92
2021-07-01 to 2021-12-31406,102USD184

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 2022-12-312,215,274USD
At 2022-06-301,901,176USD

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
2022-10-01 to 2022-12-3178,493USD92
2022-07-01 to 2022-12-31174,725USD184
2021-10-01 to 2021-12-31199,004USD92
2021-07-01 to 2021-12-31478,411USD184

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
2022-10-01 to 2022-12-31-1,233,292USD92
2022-07-01 to 2022-12-31-2,466,642USD184
2021-10-01 to 2021-12-311,450,595USD92
2021-07-01 to 2021-12-312,399,928USD184

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 2022-12-3133,445,824USD
At 2022-06-3035,864,444USD

Current liabilities

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

PeriodValueUnitDays
At 2022-12-317,127,316USD
At 2022-06-306,804,283USD

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 2022-12-314,860,869USD
At 2022-06-304,401,229USD

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 2022-12-31290,673USD
At 2022-06-30265,730USD

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 2022-12-312,086,868USD
At 2022-06-302,220,816USD

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
2022-07-01 to 2022-12-31451,815USD184
2021-07-01 to 2021-12-310USD184

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 2022-12-3113,091,953USD
At 2022-06-3011,024,276USD

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 2022-12-3130,523,705shares
At 2022-06-3030,747,759shares

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.

PeriodValueUnitDays
At 2022-12-3117,025,291USD
At 2022-06-3021,179,340USD
At 2021-12-3121,310,765USD
At 2021-06-3021,446,951USD

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.

PeriodValueUnitDays
At 2022-12-312,488,052USD
At 2022-06-302,787,419USD

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.

PeriodValueUnitDays
At 2022-12-313,322,263USD

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 2022-12-3150,300USD
At 2022-06-3049,658USD

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 2022-12-311,398,178USD
At 2022-06-301,546,483USD

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 2022-12-311,241,712USD
At 2022-06-301,190,012USD

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
2022-10-01 to 2022-12-31-1,173,718USD92
2022-07-01 to 2022-12-31-2,366,866USD184
2021-10-01 to 2021-12-311,451,085USD92
2021-07-01 to 2021-12-312,400,739USD184

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
2022-10-01 to 2022-12-311,187,955USD92
2022-07-01 to 2022-12-312,601,431USD184
2021-10-01 to 2021-12-311,189,559USD92
2021-07-01 to 2021-12-312,773,835USD184

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
2022-10-01 to 2022-12-31171,189USD92
2022-07-01 to 2022-12-31308,900USD184
2021-10-01 to 2021-12-31113,998USD92
2021-07-01 to 2021-12-31238,210USD184

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
2022-10-01 to 2022-12-3159,574USD92
2022-07-01 to 2022-12-3199,776USD184
2021-10-01 to 2021-12-31490USD92
2021-07-01 to 2021-12-31811USD184

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
2022-07-01 to 2022-12-31-434,893USD184
2021-07-01 to 2021-12-31405,159USD184

Income taxes paid, net

Cash income taxes paid net of refunds during the period. It differs from income tax expense and can reflect prior years and estimated payments.

PeriodValueUnitDays
2022-07-01 to 2022-12-315,900USD184
2021-07-01 to 2021-12-310USD184

Operating lease payments

Cash paid for operating lease liabilities during the period. It differs from lease expense recognized and excludes variable payments in some presentations.

PeriodValueUnitDays
2022-10-01 to 2022-12-31235,000USD92
2022-07-01 to 2022-12-31466,000USD184
2021-10-01 to 2021-12-318,000USD92
2021-07-01 to 2021-12-31170,000USD184

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
2022-07-01 to 2022-12-31292,951USD184
2021-07-01 to 2021-12-312,718,303USD184

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
2022-07-01 to 2022-12-311,601,247USD184
2021-07-01 to 2021-12-312,899,591USD184

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
2022-07-01 to 2022-12-31459,640USD184
2021-07-01 to 2021-12-312,096,372USD184

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.

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.

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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"])))