Leopard Energy, Inc.: 10-K/A filed 2024-04-17

Name: Leopard Energy, Inc.: 10-K/A filed 2024-04-17
Creator: Leopard Energy, Inc.

What Leopard Energy, Inc. reported in its annual report amendment filed 2024-04-17 (fiscal FY 2023): 26 published measures, 54 facts as tagged in accession 0001477932-24-002208.

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: 2024-04-17
Fiscal period: fiscal FY 2023
Accession: 0001477932-24-002208 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 Leopard Energy, 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 2023-07-31	3	USD
At 2022-07-31	7,972	USD

Total liabilities

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

Period	Value	Unit	Days
At 2023-07-31	315,593	USD
At 2022-07-31	206,667	USD

Stockholders equity

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

Period	Value	Unit
At 2023-07-31	-315,590	USD
At 2022-07-31	-198,695	USD
At 2021-07-31	1,038,568	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 2023-07-31	3	USD
At 2022-07-31	320	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
2022-08-01 to 2023-07-31	-148,894	USD	365
2021-08-01 to 2022-07-31	-1,938,629	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
2022-08-01 to 2023-07-31	-48,360	USD	365
2021-08-01 to 2022-07-31	-181,362	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
2022-08-01 to 2023-07-31	0	USD	365
2021-08-01 to 2022-07-31	0	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
2022-08-01 to 2023-07-31	121,986	USD	365
2021-08-01 to 2022-07-31	486,500	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
2022-08-01 to 2023-07-31	-73,942	USD	365
2021-08-01 to 2022-07-31	-375,000	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 2023-07-31	-11,472,147	USD
At 2022-07-31	-11,323,253	USD

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
2022-08-01 to 2023-07-31	-0.13	USD/shares	365
2021-08-01 to 2022-07-31	-2.97	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
2022-08-01 to 2023-07-31	-0.02	USD/shares	365
2021-08-01 to 2022-07-31	-2.31	USD/shares	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
2022-08-01 to 2023-07-31	-139,430	USD	365
2021-08-01 to 2022-07-31	-1,913,064	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 2023-07-31	3	USD
At 2022-07-31	7,972	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
2022-08-01 to 2023-07-31	9,464	USD	365
2021-08-01 to 2022-07-31	25,565	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 2023-07-31	123,309	USD
At 2022-07-31	117,869	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
2022-08-01 to 2023-07-31	-139,430	USD	365
2021-08-01 to 2022-07-31	-1,913,064	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 2023-07-31	1,272,917	shares
At 2022-07-31	961,448	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 2023-07-31	3	USD
At 2022-07-31	320	USD
At 2021-07-31	70,182	USD

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 2023-07-31	11,155,185	USD
At 2022-07-31	11,123,597	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 2023-07-31	2,409,151	USD
At 2022-07-31	2,377,883	USD

Profit or loss including noncontrolling interests

Net income or loss including the portion attributable to noncontrolling interests. It can differ from the net income attributable to the parent that per-share figures use.

Period	Value	Unit	Days
2022-08-01 to 2023-07-31	-148,894	USD	365
2021-08-01 to 2022-07-31	-1,938,629	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
2022-08-01 to 2023-07-31	65,488	USD	365
2021-08-01 to 2022-07-31	148,311	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
2022-08-01 to 2023-07-31	-9,464	USD	365
2021-08-01 to 2022-07-31	-25,565	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
2022-08-01 to 2023-07-31	0	USD	365
2021-08-01 to 2022-07-31	0	USD	365

Proceeds from issuing common stock

Cash received from issuing common stock during the period. It is gross of costs only where the filer reports it so, and it does not include noncash issuances.

Period	Value	Unit	Days
2022-08-01 to 2023-07-31	8,450	USD	365
2021-08-01 to 2022-07-31	91,000	USD	365

Inspect the source

Entity: Leopard Energy, Inc. / CIK 0001230524
Captured: 2026-09-20T07:46:28.474Z
SEC response SHA-256: 77832fa1dc69800d832fca62a38695fada698e02614609c35c1275679cc5a2c1

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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/0001230524.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"])))