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VIPER POWERSPORTS INC: 10-Q/A filed 2012-06-22

What VIPER POWERSPORTS INC reported in its quarterly report amendment filed 2012-06-22 (fiscal Q2 2011): 35 published measures, 115 facts as tagged in accession 0001144204-12-036109.

This is an amendment. Values here are as tagged in the amendment; the original filing has its own page.

This filing

Form
10-Q/A (quarterly report amendment)
Filed
2012-06-22
Fiscal period
fiscal Q2 2011
Accession
0001144204-12-036109 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 2011-06-301,211,868USD
At 2010-12-31723,720USD

Total liabilities

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

PeriodValueUnitDays
At 2011-06-30696,214USD
At 2010-12-31747,350USD

Stockholders equity

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

PeriodValueUnitDays
At 2011-06-30515,654USD
At 2010-12-31-23,630USD

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
2011-04-01 to 2011-06-30-1,121,740USD91
2011-01-01 to 2011-06-30-1,667,309USD181
2002-11-18 to 2011-06-30-38,258,527USD3147
2010-04-01 to 2010-06-30-742,671USD91
2010-01-01 to 2010-06-30-1,961,145USD181

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 2011-06-30-910,859USD181
2002-11-18 to 2011-06-30-19,339,805USD3147
2010-01-01 to 2010-06-30-1,172,680USD181

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 2011-06-30129,756USD181
2002-11-18 to 2011-06-30956,441USD3147
2010-01-01 to 2010-06-302,731USD181

Revenue

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

PeriodValueUnitDays
2011-04-01 to 2011-06-302,962USD91
2011-01-01 to 2011-06-3038,735USD181
2002-11-18 to 2011-06-301,128,597USD3147
2010-04-01 to 2010-06-301,621USD91
2010-01-01 to 2010-06-3022,596USD181

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 2011-06-301,136,346USD181
2002-11-18 to 2011-06-3020,491,448USD3147
2010-01-01 to 2010-06-301,082,860USD181

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 2011-06-30-129,756USD181
2002-11-18 to 2011-06-30-822,698USD3147
2010-01-01 to 2010-06-30-2,731USD181

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 2011-06-30197,154USD
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
2011-04-01 to 2011-06-30-632,859USD91
2011-01-01 to 2011-06-30-1,154,752USD181
2002-11-18 to 2011-06-30-35,079,891USD3147
2010-04-01 to 2010-06-30-503,925USD91
2010-01-01 to 2010-06-30-1,231,470USD181

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 2011-06-30566,043USD
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
2011-04-01 to 2011-06-3011,744USD91
2011-01-01 to 2011-06-3035,420USD181
2002-11-18 to 2011-06-301,554,326USD3147
2010-04-01 to 2010-06-3057,101USD91
2010-01-01 to 2010-06-3078,414USD181

Current liabilities

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

PeriodValueUnitDays
At 2011-06-30626,214USD
At 2010-12-31747,350USD

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 2011-06-3090,096USD
At 2010-12-31132,512USD

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 2011-06-306,513USD
At 2010-12-310USD

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
2011-04-01 to 2011-06-30633,103USD91
2011-01-01 to 2011-06-301,147,282USD181
2002-11-18 to 2011-06-3035,115,686USD3147
2010-04-01 to 2010-06-30504,442USD91
2010-01-01 to 2010-06-301,234,511USD181

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 2011-06-30230,585USD
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
2011-04-01 to 2011-06-30244USD91
2011-01-01 to 2011-06-30-7,470USD181
2002-11-18 to 2011-06-3035,795USD3147
2010-04-01 to 2010-06-30517USD91
2010-01-01 to 2010-06-303,041USD181

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
2011-04-01 to 2011-06-302,718USD91
2011-01-01 to 2011-06-3046,205USD181
2002-11-18 to 2011-06-301,092,802USD3147
2010-04-01 to 2010-06-301,104USD91
2010-01-01 to 2010-06-3019,555USD181

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
2011-04-01 to 2011-06-30630,152USD91
2011-01-01 to 2011-06-301,143,126USD181
2002-11-18 to 2011-06-3021,260,629USD3147
2010-04-01 to 2010-06-30307,741USD91
2010-01-01 to 2010-06-30720,861USD181

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
2011-04-01 to 2011-06-302,951USD91
2011-01-01 to 2011-06-304,156USD181
2002-11-18 to 2011-06-306,034,955USD3147
2010-04-01 to 2010-06-30196,701USD91
2010-01-01 to 2010-06-30513,650USD181

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 2011-06-3019,111,724shares
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 2011-06-3039,081,511USD
At 2010-12-3136,549,869USD

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 2011-06-30367,930USD
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 2011-06-30223,685USD
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 2011-06-300USD
At 2010-12-311,330USD

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.

PeriodValueUnitDays
2011-04-01 to 2011-06-30-1,449,534USD91
2011-01-01 to 2011-06-30-1,995,103USD181
2002-11-18 to 2011-06-30-38,586,321USD3147
2010-04-01 to 2010-06-30-742,671USD91
2010-01-01 to 2010-06-30-1,961,145USD181

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 2011-06-3013,212USD181
2002-11-18 to 2011-06-30590,713USD3147
2010-01-01 to 2010-06-3010,811USD181

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
2011-04-01 to 2011-06-301,463USD91
2011-01-01 to 2011-06-301,463USD181
2002-11-18 to 2011-06-30348,259USD3147
2010-04-01 to 2010-06-301,678USD91
2010-01-01 to 2010-06-301,746USD181

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
2011-04-01 to 2011-06-30-488,881USD91
2011-01-01 to 2011-06-30-512,557USD181
2002-11-18 to 2011-06-30-3,178,636USD3147
2010-04-01 to 2010-06-30-238,746USD91
2010-01-01 to 2010-06-30-729,675USD181

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.

PeriodValueUnitDays
2011-01-01 to 2011-06-30435,543USD181
2002-11-18 to 2011-06-3012,353,331USD3147
2010-01-01 to 2010-06-30233,920USD181

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 2011-06-306,513USD181
2002-11-18 to 2011-06-30113,487USD3147
2010-01-01 to 2010-06-30-82,648USD181

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 2011-06-3039,655USD181
2002-11-18 to 2011-06-30865,969USD3147
2010-01-01 to 2010-06-3097,926USD181

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 2011-06-30-83,473USD181
2002-11-18 to 2011-06-30464,064USD3147
2010-01-01 to 2010-06-3026,337USD181

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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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"])))