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Charles & Colvard, Ltd.: 10-Q filed 2024-02-14

What Charles & Colvard, Ltd. reported in its quarterly report filed 2024-02-14 (fiscal Q2 2024): 46 published measures, 128 facts as tagged in accession 0001140361-24-007549.

This filing

Form
10-Q (quarterly report)
Filed
2024-02-14
Fiscal period
fiscal Q2 2024
Accession
0001140361-24-007549 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 2023-12-3144,465,560USD
At 2023-06-3048,884,088USD

Total liabilities

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

PeriodValueUnitDays
At 2023-12-319,977,718USD
At 2023-06-309,109,502USD

Stockholders equity

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

PeriodValueUnitDays
At 2023-12-3134,487,842USD
At 2023-09-3037,286,573USD
At 2023-06-3039,774,586USD
At 2022-12-3157,348,704USD
At 2022-09-3058,311,992USD
At 2022-06-3059,557,767USD

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 2023-12-315,772,124USD
At 2023-06-3010,446,532USD

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
2023-10-01 to 2023-12-31-2,865,905USD92
2023-07-01 to 2023-12-31-5,405,362USD184
2023-07-01 to 2023-09-30-2,539,457USD92
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

Operating cash flow

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

PeriodValueUnitDays
2023-07-01 to 2023-12-31-3,944,772USD184
2022-07-01 to 2022-12-31-3,054,293USD184

Capital expenditure payments

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

PeriodValueUnitDays
2023-07-01 to 2023-12-31495,302USD184
2022-07-01 to 2022-12-31617,283USD184

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
2023-10-01 to 2023-12-317,905,639USD92
2023-07-01 to 2023-12-3112,858,662USD184
2022-10-01 to 2022-12-3110,366,122USD92
2022-07-01 to 2022-12-3117,740,204USD184

Financing cash flow

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

PeriodValueUnitDays
2023-07-01 to 2023-12-310USD184
2022-07-01 to 2022-12-31-451,815USD184

Investing cash flow

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

PeriodValueUnitDays
2023-07-01 to 2023-12-31-536,952USD184
2022-07-01 to 2022-12-31-647,941USD184

Retained earnings or deficit

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

PeriodValueUnitDays
At 2023-12-31-48,588,927USD
At 2023-06-30-43,183,565USD

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
2023-10-01 to 2023-12-3130,344,955shares92
2023-07-01 to 2023-12-3130,344,955shares184
2022-10-01 to 2022-12-3130,344,954shares92
2022-07-01 to 2022-12-3130,408,018shares184

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
2023-10-01 to 2023-12-3130,344,955shares92
2023-07-01 to 2023-12-3130,344,955shares184
2022-10-01 to 2022-12-3130,344,954shares92
2022-07-01 to 2022-12-3130,408,018shares184

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
2023-10-01 to 2023-12-31-0.09USD/shares92
2023-07-01 to 2023-12-31-0.18USD/shares184
2022-10-01 to 2022-12-31-0.03USD/shares92
2022-07-01 to 2022-12-31-0.06USD/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
2023-10-01 to 2023-12-31-0.09USD/shares92
2023-07-01 to 2023-12-31-0.18USD/shares184
2022-10-01 to 2022-12-31-0.03USD/shares92
2022-07-01 to 2022-12-31-0.06USD/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
2023-10-01 to 2023-12-310USD92
2023-07-01 to 2023-12-310USD184
2022-10-01 to 2022-12-31-131,937USD92
2022-07-01 to 2022-12-31-434,893USD184

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 2023-12-312,638,983USD
At 2023-06-302,491,569USD

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
2023-10-01 to 2023-12-3167,174USD92
2023-07-01 to 2023-12-31118,618USD184
2022-10-01 to 2022-12-3178,493USD92
2022-07-01 to 2022-12-31174,725USD184

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
2023-10-01 to 2023-12-31-2,937,693USD92
2023-07-01 to 2023-12-31-5,569,410USD184
2022-10-01 to 2022-12-31-1,233,292USD92
2022-07-01 to 2022-12-31-2,466,642USD184

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 2023-12-3123,682,986USD
At 2023-06-3024,576,396USD

Interest expense

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

PeriodValueUnitDays
2023-10-01 to 2023-12-315,571USD92
2023-07-01 to 2023-12-315,571USD184
2022-10-01 to 2022-12-310USD92
2022-07-01 to 2022-12-310USD184

Current liabilities

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

PeriodValueUnitDays
At 2023-12-318,345,994USD
At 2023-06-307,061,760USD

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 2023-12-316,049,022USD
At 2023-06-304,786,155USD

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 2023-12-31338,222USD
At 2023-06-30305,703USD

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 2023-12-311,528,476USD
At 2023-06-30380,085USD

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
2023-07-01 to 2023-12-310USD184
2022-07-01 to 2022-12-31451,815USD184

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 2023-12-319,879,556USD
At 2023-06-307,476,046USD

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 2023-12-3130,344,955shares
At 2023-06-3030,523,705shares

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 2023-12-3111,087,187USD
At 2023-06-3015,568,911USD
At 2022-12-3117,025,291USD
At 2022-06-3021,179,340USD

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 2023-12-311,872,832USD
At 2023-06-302,183,232USD

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 2023-12-312,523,871USD

Long-term debt

Long-term borrowings under this concept, which can include the current portion depending on presentation. It is not total liabilities and may exclude leases and other obligations.

PeriodValueUnitDays
At 2023-12-310USD

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 2023-12-3149,658USD
At 2023-06-3049,658USD

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 2023-12-311,404,825USD
At 2023-06-301,395,479USD

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 2023-12-31937,767USD
At 2023-06-30901,354USD

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
2023-10-01 to 2023-12-31-2,865,905USD92
2023-07-01 to 2023-12-31-5,405,362USD184
2022-10-01 to 2022-12-31-1,173,718USD92
2022-07-01 to 2022-12-31-2,366,866USD184

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
2023-10-01 to 2023-12-311,497,061USD92
2023-07-01 to 2023-12-313,351,329USD184
2022-10-01 to 2022-12-311,187,955USD92
2022-07-01 to 2022-12-312,601,431USD184

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
2023-10-01 to 2023-12-31178,729USD92
2023-07-01 to 2023-12-31357,019USD184
2022-10-01 to 2022-12-31171,189USD92
2022-07-01 to 2022-12-31308,900USD184

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
2023-10-01 to 2023-12-3171,788USD92
2023-07-01 to 2023-12-31164,048USD184
2022-10-01 to 2022-12-3159,574USD92
2022-07-01 to 2022-12-3199,776USD184

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
2023-07-01 to 2023-12-310USD184
2022-07-01 to 2022-12-31-434,893USD184

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.

PeriodValueUnitDays
2023-07-01 to 2023-12-312,875USD184
2022-07-01 to 2022-12-310USD184

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
2023-07-01 to 2023-12-310USD184
2022-07-01 to 2022-12-315,900USD184

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
2023-10-01 to 2023-12-31241,000USD92
2023-07-01 to 2023-12-31479,000USD184
2022-10-01 to 2022-12-31235,000USD92
2022-07-01 to 2022-12-31466,000USD184

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
2023-07-01 to 2023-12-311,425,184USD184
2022-07-01 to 2022-12-31292,951USD184

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
2023-07-01 to 2023-12-31-991,141USD184
2022-07-01 to 2022-12-311,601,247USD184

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
2023-07-01 to 2023-12-311,262,867USD184
2022-07-01 to 2022-12-31459,640USD184

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"])))