VPR Brands, LP.: 10-K filed 2024-04-19

Name: VPR Brands, LP.: 10-K filed 2024-04-19
Creator: VPR Brands, LP.

What VPR Brands, LP. reported in its annual report filed 2024-04-19 (fiscal FY 2023): 33 published measures, 63 facts as tagged in accession 0001213900-24-034236.

This filing

Form: 10-K (annual report)
Filed: 2024-04-19
Fiscal period: fiscal FY 2023
Accession: 0001213900-24-034236 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 VPR Brands, LP. 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 2023-12-31	3,191,246	USD
At 2022-12-31	1,632,528	USD

Total liabilities

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

Period	Value	Unit	Days
At 2023-12-31	2,576,936	USD
At 2022-12-31	3,951,020	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 2023-12-31	1,767,260	USD
At 2022-12-31	22,421	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
2023-01-01 to 2023-12-31	2,932,802	USD	365
2022-01-01 to 2022-12-31	-203,697	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
2023-01-01 to 2023-12-31	3,481,356	USD	365
2022-01-01 to 2022-12-31	-312,423	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
2023-01-01 to 2023-12-31	9,853,825	USD	365
2022-01-01 to 2022-12-31	4,927,616	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
2023-01-01 to 2023-12-31	-1,706,517	USD	365
2022-01-01 to 2022-12-31	332,254	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
2023-01-01 to 2023-12-31	-30,000	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 2023-12-31	-7,485,894	USD
At 2022-12-31	-10,418,696	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
2023-01-01 to 2023-12-31	88,804,035	shares	365
2022-01-01 to 2022-12-31	88,804,035	shares	365

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
2023-01-01 to 2023-12-31	93,615,935	shares	365
2022-01-01 to 2022-12-31	88,804,035	shares	365

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
2023-01-01 to 2023-12-31	0.03	USD/shares	365
2022-01-01 to 2022-12-31	0	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
2023-01-01 to 2023-12-31	0.03	USD/shares	365
2022-01-01 to 2022-12-31	0	USD/shares	365

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
2023-01-01 to 2023-12-31	879,803	USD	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
2023-01-01 to 2023-12-31	2,671,255	USD	365
2022-01-01 to 2022-12-31	-190,529	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 2023-12-31	3,042,974	USD
At 2022-12-31	1,488,673	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
2023-01-01 to 2023-12-31	281,255	USD	365
2022-01-01 to 2022-12-31	361,074	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 2023-12-31	2,083,630	USD
At 2022-12-31	3,427,149	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 2023-12-31	337,774	USD
At 2022-12-31	355,280	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
2023-01-01 to 2023-12-31	2,210,073	USD	365
2022-01-01 to 2022-12-31	1,828,195	USD	365

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

Period	Value	Unit	Days
At 2023-12-31	563,503	USD
At 2022-12-31	474,883	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
2023-01-01 to 2023-12-31	4,881,328	USD	365
2022-01-01 to 2022-12-31	1,637,666	USD	365

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.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	4,972,497	USD	365
2022-01-01 to 2022-12-31	3,289,950	USD	365

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
2023-01-01 to 2023-12-31	2,210,073	USD	365
2022-01-01 to 2022-12-31	1,828,195	USD	365

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 2023-12-31	1,767,260	USD
At 2022-12-31	22,421	USD
At 2021-12-31	2,590	USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

Period	Value	Unit	Days
At 2023-12-31	118,439	USD
At 2022-12-31	143,855	USD

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.

Period	Value	Unit	Days
At 2023-12-31	29,833	USD

Pre-tax income or loss from continuing operations

Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	3,812,605	USD	365
2022-01-01 to 2022-12-31	-203,697	USD	365

Amortization of intangible assets

Amortization recognized on finite-lived intangible assets. It follows acquisition accounting and does not indicate the intangibles are losing usefulness at that rate.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	167	USD	365

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
2023-01-01 to 2023-12-31	1,141,349	USD	365
2022-01-01 to 2022-12-31	-13,168	USD	365

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

Period	Value	Unit	Days
2023-01-01 to 2023-12-31	507,646	USD	365
2022-01-01 to 2022-12-31	355,702	USD	365

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
2023-01-01 to 2023-12-31	176,756	USD	365
2022-01-01 to 2022-12-31	25,259	USD	365

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
2023-01-01 to 2023-12-31	88,620	USD	365
2022-01-01 to 2022-12-31	-146,108	USD	365

Inspect the source

Entity: VPR Brands, LP. / CIK 0001376231
Captured: 2026-09-20T07:57:33.140Z
SEC response SHA-256: 3393f3828066c83fd9c8695b9a70b74a780155026bbd7b2fed729880f7dab08d

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.

Public company accounting reference, not market prices, returns, an investment recommendation, or ALPHAC performance. Validate a separately constructed return series with the validation API; accounting values are not returns.

Use this in research

A financial period ends before its results become public. Use the filing date as a minimum availability boundary, inspect amendments, and retain the original filing vintage when testing historical signals. This latest-filed selection can contain information unavailable at the time.

These pages do not supply prices, total-return histories, corporate-action adjustments or a tradable universe. Build those inputs separately before evaluating a strategy. A profitable backtest can still reflect selection bias or costs that were left out.

Research methodology · Execution and cost assumptions · Check backtest overfitting

Build with the open-source tools

Use these accounting records as inspectable inputs. When you have constructed a return series, the validation tools can help test its statistical evidence and preserve the result with its limitations.

Read the published dataset with Python

import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0001376231.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"])))