China Precision Steel, Inc.: 10-Q filed 2014-11-19

Name: China Precision Steel, Inc.: 10-Q filed 2014-11-19
Creator: China Precision Steel, Inc.

What China Precision Steel, Inc. reported in its quarterly report filed 2014-11-19 (fiscal Q1 2015): 38 published measures, 76 facts as tagged in accession 0001493152-14-003880.

This filing

Form: 10-Q (quarterly report)
Filed: 2014-11-19
Fiscal period: fiscal Q1 2015
Accession: 0001493152-14-003880 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 China Precision Steel, 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 2014-09-30	71,523,172	USD
At 2014-06-30	77,854,614	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2014-09-30	8,021,369	USD
At 2014-06-30	14,645,338	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
At 2014-09-30	73,828	USD
At 2014-06-30	485,075	USD
At 2013-09-30	66,496	USD
At 2013-06-30	75,243	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
2014-07-01 to 2014-09-30	-6,798,389	USD	92
2013-07-01 to 2013-09-30	-9,577,140	USD	92

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
2014-07-01 to 2014-09-30	-222,465	USD	92
2013-07-01 to 2013-09-30	55,331	USD	92

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
2014-07-01 to 2014-09-30	20,329	USD	92
2013-07-01 to 2013-09-30	14,633	USD	92

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
2013-07-01 to 2013-09-30	-47,650	USD	92

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
2014-07-01 to 2014-09-30	-20,329	USD	92
2013-07-01 to 2013-09-30	-14,633	USD	92

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 2014-09-30	-89,164,817	USD
At 2014-06-30	-82,366,428	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
2014-07-01 to 2014-09-30	3,930,866	shares	92
2013-07-01 to 2013-09-30	3,880,866	shares	92

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
2014-07-01 to 2014-09-30	3,930,866	shares	92
2013-07-01 to 2013-09-30	3,880,866	shares	92

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
2014-07-01 to 2014-09-30	-1.73	USD/shares	92
2013-07-01 to 2013-09-30	-2.47	USD/shares	92

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
2014-07-01 to 2014-09-30	-1.73	USD/shares	92
2013-07-01 to 2013-09-30	-2.47	USD/shares	92

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 2014-09-30	51,533,953	USD
At 2014-06-30	53,344,143	USD

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
2014-07-01 to 2014-09-30	-5,867,743	USD	92
2013-07-01 to 2013-09-30	-8,642,777	USD	92

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 2014-09-30	17,716,244	USD
At 2014-06-30	22,249,319	USD

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 2014-09-30	63,501,803	USD
At 2014-06-30	63,209,276	USD

Goodwill carrying amount

Recognized goodwill remaining after accumulated impairment. It arises from business combinations and does not measure the current value of the company’s brand.

Period	Value	Unit	Days
At 2014-09-30	99,999	USD
At 2014-06-30	99,999	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 2014-09-30	1,852,237	USD
At 2014-06-30	2,668,263	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
2014-07-01 to 2014-09-30	3,068,572	USD	92
2013-07-01 to 2013-09-30	5,648,518	USD	92

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 2014-09-30	10,050,622	USD
At 2014-06-30	10,344,070	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
2014-07-01 to 2014-09-30	-2,799,171	USD	92
2013-07-01 to 2013-09-30	-2,994,259	USD	92

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 2014-09-30	3,930,866	shares
At 2014-06-30	3,880,866	shares

Additional paid-in capital

Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.

Period	Value	Unit	Days
At 2014-09-30	75,735,016	USD
At 2014-06-30	75,685,066	USD

Accumulated other comprehensive income or loss

Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.

Period	Value	Unit	Days
At 2014-09-30	21,447,240	USD
At 2014-06-30	21,322,820	USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

Period	Value	Unit	Days
At 2014-09-30	107,813,745	USD
At 2014-06-30	106,701,284	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 2014-09-30	-56,279,792	USD
At 2014-06-30	-53,357,141	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 2014-09-30	1,846,329	USD
At 2014-06-30	1,838,763	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
2014-07-01 to 2014-09-30	-6,798,389	USD	92
2013-07-01 to 2013-09-30	-9,577,140	USD	92

Comprehensive income or loss

Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.

Period	Value	Unit	Days
2014-07-01 to 2014-09-30	-6,673,969	USD	92
2013-07-01 to 2013-09-30	-9,430,933	USD	92

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
2014-07-01 to 2014-09-30	-6,798,389	USD	92
2013-07-01 to 2013-09-30	-9,577,140	USD	92

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
2014-07-01 to 2014-09-30	259,573	USD	92
2013-07-01 to 2013-09-30	447,431	USD	92

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
2014-07-01 to 2014-09-30	1,854,364	USD	92
2013-07-01 to 2013-09-30	1,454,038	USD	92

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
2014-07-01 to 2014-09-30	2,377,564	USD	92
2013-07-01 to 2013-09-30	2,258,320	USD	92

Amortization of intangible assets

Amortization recognized on finite-lived intangible assets. It follows acquisition accounting and does not indicate the intangibles are losing usefulness at that rate.

Period	Value	Unit	Days
2014-07-01 to 2014-09-30	37,000	USD	92

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
2014-07-01 to 2014-09-30	-930,646	USD	92
2013-07-01 to 2013-09-30	-934,363	USD	92

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
2014-07-01 to 2014-09-30	605,560	USD	92
2013-07-01 to 2013-09-30	-263,186	USD	92

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
2014-07-01 to 2014-09-30	-399,413	USD	92
2013-07-01 to 2013-09-30	676,357	USD	92

Inspect the source

Entity: China Precision Steel, Inc. / CIK 0001044577
Captured: 2026-09-22 19:37 UTC
SEC response SHA-256: bee976edf2857f644d38739426b1d68064fe6c9fa0d95ec9c28a3b7bda07c309

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import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0001044577.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"])))