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VIPER POWERSPORTS INC: 10-Q filed 2012-11-13

What VIPER POWERSPORTS INC reported in its quarterly report filed 2012-11-13 (fiscal Q3 2012): 39 published measures, 102 facts as tagged in accession 0001144204-12-061762.

This filing

Form
10-Q (quarterly report)
Filed
2012-11-13
Fiscal period
fiscal Q3 2012
Accession
0001144204-12-061762 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 2012-09-304,810,281USD
At 2011-12-311,186,028USD

Total liabilities

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

PeriodValueUnitDays
At 2012-09-304,147,972USD
At 2011-12-311,106,142USD

Stockholders equity

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

PeriodValueUnitDays
At 2012-09-30662,309USD
At 2011-12-3179,886USD

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
2012-07-01 to 2012-09-30-1,152,916USD92
2012-01-01 to 2012-09-30-4,428,137USD274
2011-07-01 to 2011-09-30-1,495,352USD92
2011-01-01 to 2011-09-30-3,162,661USD273

Operating cash flow

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

PeriodValueUnitDays
2012-01-01 to 2012-09-30-3,082,243USD274
2011-01-01 to 2011-09-30-1,498,848USD273

Capital expenditure payments

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

PeriodValueUnitDays
2012-01-01 to 2012-09-30300,885USD274
2011-01-01 to 2011-09-30220,796USD273

Revenue

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

PeriodValueUnitDays
2012-07-01 to 2012-09-30370,274USD92
2012-01-01 to 2012-09-30655,073USD274
2011-07-01 to 2011-09-30166,166USD92
2011-01-01 to 2011-09-30204,901USD273

Financing cash flow

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

PeriodValueUnitDays
2012-01-01 to 2012-09-303,811,283USD274
2011-01-01 to 2011-09-301,721,059USD273

Investing cash flow

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

PeriodValueUnitDays
2012-01-01 to 2012-09-30-715,885USD274
2011-01-01 to 2011-09-30-220,796USD273

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

PeriodValueUnitDays
At 2012-09-30-45,190,723USD
At 2011-12-31-40,762,586USD

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 2012-09-30698,491USD
At 2011-12-31511,153USD

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
2012-07-01 to 2012-09-30-817,155USD92
2012-01-01 to 2012-09-30-2,830,666USD274
2011-07-01 to 2011-09-30-1,490,028USD92
2011-01-01 to 2011-09-30-2,644,780USD273

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 2012-09-301,455,765USD
At 2011-12-31661,475USD

Interest expense

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

PeriodValueUnitDays
2012-07-01 to 2012-09-30117,643USD92
2012-01-01 to 2012-09-30436,971USD274
2011-07-01 to 2011-09-305,324USD92
2011-01-01 to 2011-09-3040,744USD273

Current liabilities

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

PeriodValueUnitDays
At 2012-09-30834,189USD
At 2011-12-31936,142USD

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 2012-09-30243,751USD
At 2011-12-31222,319USD

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 2012-09-30196,724USD
At 2011-12-318,803USD

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
2012-07-01 to 2012-09-30842,421USD92
2012-01-01 to 2012-09-302,863,613USD274
2011-07-01 to 2011-09-301,493,407USD92
2011-01-01 to 2011-09-302,640,689USD273

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 2012-09-30938,128USD
At 2011-12-31523,174USD

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
2012-07-01 to 2012-09-3025,266USD92
2012-01-01 to 2012-09-3032,947USD274
2011-07-01 to 2011-09-303,379USD92
2011-01-01 to 2011-09-30-4,091USD273

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
2012-07-01 to 2012-09-30345,008USD92
2012-01-01 to 2012-09-30622,126USD274
2011-07-01 to 2011-09-30162,787USD92
2011-01-01 to 2011-09-30208,992USD273

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
2012-07-01 to 2012-09-30748,665USD92
2012-01-01 to 2012-09-302,691,172USD274
2011-07-01 to 2011-09-301,478,424USD92
2011-01-01 to 2011-09-302,621,550USD273

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
2012-07-01 to 2012-09-3093,756USD92
2012-01-01 to 2012-09-30172,441USD274
2011-07-01 to 2011-09-3014,983USD92
2011-01-01 to 2011-09-3019,139USD273

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 2012-09-3052,182,639shares
At 2011-12-3128,692,252shares

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 2012-09-3045,800,849USD
At 2011-12-3140,812,394USD

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 2012-09-30952,753USD
At 2011-12-31651,868USD

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 2012-09-30254,262USD
At 2011-12-31140,715USD

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.

PeriodValueUnitDays
At 2012-09-30387,940USD
At 2011-12-310USD

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 2012-09-30208,438USD
At 2011-12-31205,091USD

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 2012-09-30279,862USD
At 2011-12-31101,602USD

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
2012-07-01 to 2012-09-30-1,152,916USD92
2012-01-01 to 2012-09-30-4,428,137USD274
2011-07-01 to 2011-09-30-1,495,352USD92
2011-01-01 to 2011-09-30-3,490,455USD273

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.

PeriodValueUnitDays
2012-04-01 to 2012-06-3029,169USD91
2012-01-01 to 2012-03-3131,718USD91

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
2012-01-01 to 2012-09-30140,607USD274
2011-01-01 to 2011-09-3055,568USD273

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
2012-07-01 to 2012-09-300USD92
2012-01-01 to 2012-09-300USD274
2011-07-01 to 2011-09-300USD92
2011-01-01 to 2011-09-301,463USD273

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
2012-07-01 to 2012-09-30-335,761USD92
2012-01-01 to 2012-09-30-1,597,471USD274
2011-07-01 to 2011-09-30-5,324USD92
2011-01-01 to 2011-09-30-517,881USD273

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
2012-01-01 to 2012-09-30443,500USD274
2011-01-01 to 2011-09-30510,543USD273

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
2012-01-01 to 2012-09-30187,921USD274
2011-01-01 to 2011-09-306,303USD273

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
2012-01-01 to 2012-09-30414,954USD274
2011-01-01 to 2011-09-30-29,776USD273

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
2012-01-01 to 2012-09-3021,432USD274
2011-01-01 to 2011-09-3068,231USD273

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"])))