TECHPRECISION CORP: 10-Q filed 2014-02-13

Name: TECHPRECISION CORP: 10-Q filed 2014-02-13
Creator: TECHPRECISION CORP

What TECHPRECISION CORP reported in its quarterly report filed 2014-02-13 (fiscal Q3 2013): 35 published measures, 99 facts as tagged in accession 0000950159-14-000065.

This filing

Form: 10-Q (quarterly report)
Filed: 2014-02-13
Fiscal period: fiscal Q3 2013
Accession: 0000950159-14-000065 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 TECHPRECISION CORP 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 2013-12-31	18,852,141	USD
At 2013-03-31	21,567,349	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2013-12-31	7,548,045	USD
At 2013-03-31	10,097,576	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 2013-12-31	3,746,912	USD
At 2013-03-31	3,075,376	USD
At 2012-12-31	2,013,621	USD
At 2012-03-31	2,823,485	USD

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
2013-04-01 to 2013-12-31	54,343	USD	275
2012-04-01 to 2012-12-31	395,367	USD	275

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 2013-12-31	929,985	USD
At 2013-03-31	3,930,240	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
2013-10-01 to 2013-12-31	20,269,795	shares	92
2013-04-01 to 2013-12-31	20,061,558	shares	275
2012-10-01 to 2012-12-31	19,089,289	shares	92
2012-04-01 to 2012-12-31	18,773,080	shares	275

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
2013-10-01 to 2013-12-31	20,269,795	shares	92
2013-04-01 to 2013-12-31	20,061,558	shares	275
2012-10-01 to 2012-12-31	19,089,289	shares	92
2012-04-01 to 2012-12-31	18,773,080	shares	275

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
2013-10-01 to 2013-12-31	-0.04	USD/shares	92
2013-04-01 to 2013-12-31	-0.15	USD/shares	275
2012-10-01 to 2012-12-31	-0.03	USD/shares	92
2012-04-01 to 2012-12-31	-0.07	USD/shares	275

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

Period	Value	Unit	Days
2013-10-01 to 2013-12-31	0	USD	92
2013-04-01 to 2013-12-31	0	USD	275
2012-10-01 to 2012-12-31	43,224	USD	92
2012-04-01 to 2012-12-31	-235,375	USD	275

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 2013-12-31	6,693,420	USD
At 2013-03-31	7,300,248	USD

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.

Period	Value	Unit	Days
2013-04-01 to 2013-12-31	285,798	USD	275
2012-04-01 to 2012-12-31	448,608	USD	275

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
2013-10-01 to 2013-12-31	-661,480	USD	92
2013-04-01 to 2013-12-31	-2,768,534	USD	275
2012-10-01 to 2012-12-31	-409,703	USD	92
2012-04-01 to 2012-12-31	-1,290,498	USD	275

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 2013-12-31	12,158,721	USD
At 2013-03-31	14,267,101	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
2013-10-01 to 2013-12-31	80,802	USD	92
2013-04-01 to 2013-12-31	218,575	USD	275
2012-10-01 to 2012-12-31	64,919	USD	92
2012-04-01 to 2012-12-31	219,403	USD	275

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 2013-12-31	11,007,509	USD
At 2013-03-31	11,182,900	USD

Current accounts payable

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

Period	Value	Unit	Days
At 2013-12-31	1,022,622	USD
At 2013-03-31	2,537,060	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 2013-12-31	2,404,059	USD
At 2013-03-31	4,330,637	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
2013-10-01 to 2013-12-31	772,671	USD	92
2013-04-01 to 2013-12-31	1,920,186	USD	275
2012-10-01 to 2012-12-31	1,884,107	USD	92
2012-04-01 to 2012-12-31	4,927,911	USD	275

Selling, general and administrative expense

Selling and general administrative costs reported under this concept. It is an expense category, not a substitute for total operating expenses.

Period	Value	Unit	Days
2013-10-01 to 2013-12-31	1,434,151	USD	92
2013-04-01 to 2013-12-31	4,688,720	USD	275
2012-10-01 to 2012-12-31	2,293,810	USD	92
2012-04-01 to 2012-12-31	6,218,409	USD	275

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 2013-12-31	21,656,871	shares
At 2013-03-31	19,956,871	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 2013-12-31	5,645,687	USD
At 2013-03-31	5,076,552	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 2013-12-31	-56,492	USD
At 2013-03-31	-221,418	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 2013-12-31	12,319,232	USD
At 2013-03-31	12,244,221	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 2013-12-31	5,625,812	USD
At 2013-03-31	4,943,973	USD

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.

Period	Value	Unit	Days
At 2013-12-31	638,006	USD
At 2013-03-31	1,604,752	USD

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
2013-10-01 to 2013-12-31	-802,397	USD	92
2013-04-01 to 2013-12-31	-3,165,181	USD	275
2012-10-01 to 2012-12-31	-538,191	USD	92
2012-04-01 to 2012-12-31	-1,323,292	USD	275

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
2013-10-01 to 2013-12-31	-757,680	USD	92
2013-04-01 to 2013-12-31	-3,000,255	USD	275
2012-04-01 to 2013-03-31	-2,400,000	USD	365
2012-10-01 to 2012-12-31	-545,487	USD	92
2012-04-01 to 2012-12-31	-1,296,776	USD	275
2011-04-01 to 2012-03-31	-2,100,000	USD	366

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
2013-10-01 to 2013-12-31	213,382	USD	92
2013-04-01 to 2013-12-31	682,426	USD	275
2012-10-01 to 2012-12-31	194,925	USD	92
2012-04-01 to 2012-12-31	583,574	USD	275

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
2013-04-01 to 2013-12-31	722,525	USD	275
2012-04-01 to 2012-12-31	624,763	USD	275

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
2013-10-01 to 2013-12-31	-16,017	USD	92
2013-04-01 to 2013-12-31	-16,584	USD	275
2012-10-01 to 2012-12-31	-29,095	USD	92
2012-04-01 to 2012-12-31	-26,585	USD	275

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
2013-10-01 to 2013-12-31	-96,200	USD	92
2013-04-01 to 2013-12-31	-231,721	USD	275
2012-10-01 to 2012-12-31	-92,560	USD	92
2012-04-01 to 2012-12-31	-241,653	USD	275

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.

Period	Value	Unit	Days
2012-04-01 to 2012-12-31	103,760	USD	275

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
2013-04-01 to 2013-12-31	-1,930,882	USD	275
2012-04-01 to 2012-12-31	-1,409,395	USD	275

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
2013-04-01 to 2013-12-31	-4,075	USD	275
2012-04-01 to 2012-12-31	100,916	USD	275

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.

Period	Value	Unit	Days
2013-04-01 to 2013-12-31	-1,522,311	USD	275
2012-04-01 to 2012-12-31	1,086,040	USD	275

Inspect the source

Entity: TECHPRECISION CORP / CIK 0001328792
Captured: 2026-09-20T07:53:04.426Z
SEC response SHA-256: f5185cc1ed9901fe9f2d9d62422a98254535e717e8e9a0d4092229cb80294954

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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/0001328792.json") as response:
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print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
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