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VIPER POWERSPORTS INC: 10-Q filed 2011-11-21

What VIPER POWERSPORTS INC reported in its quarterly report filed 2011-11-21 (fiscal Q3 2011): 34 published measures, 106 facts as tagged in accession 0001144204-11-066007.

This filing

Form
10-Q (quarterly report)
Filed
2011-11-21
Fiscal period
fiscal Q3 2011
Accession
0001144204-11-066007 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 VIPER POWERSPORTS INC filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

PeriodValueUnitDays
At 2011-09-301,002,875USD
At 2010-12-31723,720USD

Total liabilities

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

PeriodValueUnitDays
At 2011-09-301,406,385USD
At 2010-12-311,505,348USD

Stockholders equity

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

PeriodValueUnitDays
At 2011-09-30-403,510USD
At 2010-12-31-761,628USD

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
2011-07-01 to 2011-09-30-1,935,015USD92
2011-01-01 to 2011-09-30-3,098,167USD273
2002-11-18 to 2011-09-30-40,134,979USD3239
2010-07-01 to 2010-09-30-644,005USD92
2010-01-01 to 2010-09-30-2,537,474USD273

Operating cash flow

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

PeriodValueUnitDays
2011-01-01 to 2011-09-30-1,525,917USD273
2002-11-18 to 2011-09-30-20,040,023USD3239
2010-01-01 to 2010-09-30-1,861,470USD273

Capital expenditure payments

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

PeriodValueUnitDays
2011-01-01 to 2011-09-30220,796USD273
2002-11-18 to 2011-09-301,047,481USD3239
2010-01-01 to 2010-09-305,977USD273

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

PeriodValueUnitDays
2011-07-01 to 2011-09-30166,166USD92
2011-01-01 to 2011-09-30204,901USD273
2002-11-18 to 2011-09-301,294,763USD3239
2010-07-01 to 2010-09-306,561USD92
2010-01-01 to 2010-09-3029,157USD273

Financing cash flow

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

PeriodValueUnitDays
2011-01-01 to 2011-09-301,748,128USD273
2002-11-18 to 2011-09-3021,228,755USD3239
2010-01-01 to 2010-09-301,777,665USD273

Investing cash flow

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

PeriodValueUnitDays
2011-01-01 to 2011-09-30-220,796USD273
2002-11-18 to 2011-09-30-913,738USD3239
2010-01-01 to 2010-09-30-5,977USD273

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 2011-09-30327,880USD
At 2010-12-3180,610USD

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
2011-07-01 to 2011-09-30-2,195,684USD92
2011-01-01 to 2011-09-30-3,161,702USD273
2002-11-18 to 2011-09-30-37,257,848USD3239
2010-07-01 to 2010-09-30-389,235USD92
2010-01-01 to 2010-09-30-1,737,868USD273

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 2011-09-30226,324USD
At 2010-12-31207,839USD

Interest expense

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

PeriodValueUnitDays
2011-07-01 to 2011-09-305,929USD92
2011-01-01 to 2011-09-3041,349USD273
2002-11-18 to 2011-09-301,560,254USD3239
2010-07-01 to 2010-09-3043,441USD92
2010-01-01 to 2010-09-30121,855USD273

Current liabilities

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

PeriodValueUnitDays
At 2011-09-301,306,385USD
At 2010-12-311,505,348USD

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 2011-09-30200,743USD
At 2010-12-31303,518USD

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 2011-09-306,303USD

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.

PeriodValueUnitDays
2011-07-01 to 2011-09-302,199,063USD92
2011-01-01 to 2011-09-303,157,611USD273
2002-11-18 to 2011-09-3037,297,022USD3239
2010-07-01 to 2010-09-30392,495USD92
2010-01-01 to 2010-09-301,744,169USD273

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 2011-09-30161,154USD
At 2010-12-31190,930USD

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

PeriodValueUnitDays
2011-07-01 to 2011-09-303,379USD92
2011-01-01 to 2011-09-30-4,091USD273
2002-11-18 to 2011-09-3039,174USD3239
2010-07-01 to 2010-09-303,260USD92
2010-01-01 to 2010-09-306,301USD273

Cost of revenue

Costs attributed to goods produced and sold and services provided during the period. This is not the sum of every operating expense.

PeriodValueUnitDays
2011-07-01 to 2011-09-30162,787USD92
2011-01-01 to 2011-09-30208,992USD273
2002-11-18 to 2011-09-301,255,589USD3239
2010-07-01 to 2010-09-303,301USD92
2010-01-01 to 2010-09-3022,856USD273

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.

PeriodValueUnitDays
2011-07-01 to 2011-09-302,184,080USD92
2011-01-01 to 2011-09-303,138,472USD273
2002-11-18 to 2011-09-3023,665,766USD3239
2010-07-01 to 2010-09-30373,885USD92
2010-01-01 to 2010-09-301,211,909USD273

Research and development expense

Research and development costs recognized as expense. Capitalization policies and acquired projects can make this differ from total cash invested in development.

PeriodValueUnitDays
2011-07-01 to 2011-09-3014,983USD92
2011-01-01 to 2011-09-3019,139USD273
2002-11-18 to 2011-09-306,049,939USD3239
2010-07-01 to 2010-09-3018,610USD92
2010-01-01 to 2010-09-30532,260USD273

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 2011-09-3023,236,724shares
At 2010-12-3117,719,280shares

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.

PeriodValueUnitDays
At 2011-09-3039,706,846USD
At 2010-12-3136,237,465USD

Gross property, plant and equipment

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

PeriodValueUnitDays
At 2011-09-30478,006USD
At 2010-12-31588,599USD

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.

PeriodValueUnitDays
At 2011-09-30150,126USD
At 2010-12-31507,989USD

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 2011-09-3082,557USD
At 2010-12-31181,325USD

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 2011-09-3041,873USD
At 2010-12-311,330USD

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.

PeriodValueUnitDays
2011-01-01 to 2011-09-3055,568USD273
2002-11-18 to 2011-09-30633,169USD3239
2010-01-01 to 2010-09-3016,217USD273

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.

PeriodValueUnitDays
2011-01-01 to 2011-09-301,463USD273
2002-11-18 to 2011-09-30348,259USD3239
2010-01-01 to 2010-09-301,746USD273

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
2011-07-01 to 2011-09-30260,669USD92
2011-01-01 to 2011-09-3063,535USD273
2002-11-18 to 2011-09-30-2,877,131USD3239
2010-07-01 to 2010-09-30-254,770USD92
2010-01-01 to 2010-09-30-799,606USD273

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
2011-01-01 to 2011-09-306,303USD273
2002-11-18 to 2011-09-30113,277USD3239
2010-01-01 to 2010-09-30-81,648USD273

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
2011-01-01 to 2011-09-30-29,776USD273
2002-11-18 to 2011-09-30796,538USD3239
2010-01-01 to 2010-09-30384,227USD273

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
2011-01-01 to 2011-09-30-102,773USD273
2002-11-18 to 2011-09-30325,750USD3239
2010-01-01 to 2010-09-30113,532USD273

Inspect the source

Entity
VIPER POWERSPORTS INC / CIK 0001337213
Captured
SEC response SHA-256
d0af71f6144dd7436050fe309507a63420bd0d4a2e6f8635ebe330a4d09b0a61

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.

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Read the published dataset with Python
import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0001337213.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"])))