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ColorStars Group: 10-Q filed 2013-11-14

What ColorStars Group reported in its quarterly report filed 2013-11-14 (fiscal Q3 2013): 32 published measures, 99 facts as tagged in accession 0001418780-13-000049.

This filing

Form
10-Q (quarterly report)
Filed
2013-11-14
Fiscal period
fiscal Q3 2013
Accession
0001418780-13-000049 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; a measure with a published history links to it, and the history shows the latest-filed value per period. All ColorStars Group filings.

Reported measures

Total assets

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

PeriodValueUnitDays
At 2013-09-301,876,407USD
At 2012-12-312,273,763USD

Stockholders equity

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

PeriodValueUnitDays
At 2013-09-301,225,876USD
At 2012-12-311,510,373USD

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.

PeriodValueUnitDays
At 2013-09-30244,599USD
At 2013-06-30307,260USD
At 2012-12-31406,100USD
At 2012-09-30449,096USD
At 2012-06-30614,414USD
At 2011-12-31989,078USD

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
2013-07-01 to 2013-09-30-133,275USD92
2013-01-01 to 2013-09-30-327,496USD273
2012-07-01 to 2012-09-30-261,787USD92
2012-01-01 to 2012-09-30-472,491USD274

Retained earnings or deficit

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

PeriodValueUnitDays
At 2013-09-30-2,329,525USD
At 2012-12-31-2,002,028USD

Income tax expense or benefit

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

PeriodValueUnitDays
2013-07-01 to 2013-09-30-611USD92
2013-01-01 to 2013-09-305,014USD273
2012-07-01 to 2012-09-30-1,452USD92
2012-01-01 to 2012-09-30-6,030USD274

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 2013-09-30143,204USD
At 2012-12-31181,945USD

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
2013-07-01 to 2013-09-30-81,945USD92
2013-01-01 to 2013-09-30-262,433USD273
2012-07-01 to 2012-09-30-27,647USD92
2012-01-01 to 2012-09-30-224,620USD274

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 2013-09-301,362,458USD
At 2012-12-311,522,520USD

Interest expense

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

PeriodValueUnitDays
2013-07-01 to 2013-09-303,492USD92
2013-01-01 to 2013-09-309,574USD273
2012-07-01 to 2012-09-302,708USD92
2012-01-01 to 2012-09-308,596USD274

Current liabilities

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

PeriodValueUnitDays
At 2013-09-30650,531USD
At 2012-12-31763,390USD

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 2013-09-30197,716USD
At 2012-12-31305,855USD

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 2013-09-30181,339USD
At 2012-12-31189,468USD

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
2013-07-01 to 2013-09-30194,167USD92
2013-01-01 to 2013-09-30693,419USD273
2012-07-01 to 2012-09-30303,540USD92
2012-01-01 to 2012-09-30990,433USD274

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 2013-09-30825,967USD
At 2012-12-31802,848USD

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
2013-07-01 to 2013-09-30112,222USD92
2013-01-01 to 2013-09-30430,986USD273
2012-07-01 to 2012-09-30275,893USD92
2012-01-01 to 2012-09-30765,813USD274

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
2013-07-01 to 2013-09-30177,146USD92
2013-01-01 to 2013-09-30645,237USD273
2012-07-01 to 2012-09-30281,915USD92
2012-01-01 to 2012-09-30916,660USD274

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
2013-07-01 to 2013-09-3017,021USD92
2013-01-01 to 2013-09-3048,182USD273
2012-07-01 to 2012-09-3021,625USD92
2012-01-01 to 2012-09-3073,773USD274

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 2013-09-3067,448,890shares
At 2012-12-3167,448,890shares

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 2013-09-303,112,230USD
At 2012-12-313,112,230USD

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.

PeriodValueUnitDays
At 2013-09-30375,722USD
At 2013-06-30268,123USD
At 2012-12-31332,722USD

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 2013-09-30349USD
At 2012-12-311,272USD

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 2013-09-3027,840USD
At 2012-12-3127,578USD

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 2013-09-30110,553USD
At 2012-12-31124,104USD

Net deferred tax assets

Deferred tax assets after the valuation allowance. Realization depends on future taxable income, so the balance is not a receivable from tax authorities.

PeriodValueUnitDays
At 2013-09-3089,000USD
At 2012-12-3189,000USD

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.

PeriodValueUnitDays
2013-07-01 to 2013-09-30-133,886USD92
2013-01-01 to 2013-09-30-322,482USD273
2012-07-01 to 2012-09-30-263,239USD92
2012-01-01 to 2012-09-30-478,521USD274

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.

PeriodValueUnitDays
2013-07-01 to 2013-09-30-25,676USD92
2013-01-01 to 2013-09-30-284,496USD273
2012-07-01 to 2012-09-30-286,089USD92
2012-01-01 to 2012-09-30-456,555USD274

Depreciation, depletion and amortization

Combined depreciation, depletion and amortization for the period. A noncash allocation of asset cost, not a measure of maintenance spending.

PeriodValueUnitDays
2013-07-01 to 2013-09-3014,445USD92
2013-01-01 to 2013-09-3036,297USD273
2012-07-01 to 2012-09-3011,279USD92
2012-01-01 to 2012-09-3034,118USD274

Income taxes paid, net

Cash income taxes paid net of refunds during the period. It differs from income tax expense and can reflect prior years and estimated payments.

PeriodValueUnitDays
2013-07-01 to 2013-09-30627USD92
2013-01-01 to 2013-09-305,014USD273
2012-07-01 to 2012-09-3023,484USD92
2012-01-01 to 2012-09-3023,484USD274

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
2013-07-01 to 2013-09-3026,396USD92
2013-01-01 to 2013-09-3018,662USD273
2012-07-01 to 2012-09-30-55,401USD92
2012-01-01 to 2012-09-30-65,442USD274

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
2013-07-01 to 2013-09-3037,479USD92
2013-01-01 to 2013-09-3023,118USD273
2012-07-01 to 2012-09-30-50,702USD92
2012-01-01 to 2012-09-3056,586USD274

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
2013-07-01 to 2013-09-30-41,436USD92
2013-01-01 to 2013-09-30-108,139USD273
2012-07-01 to 2012-09-30-143,529USD92
2012-01-01 to 2012-09-30-187,954USD274

Inspect the source

Entity
ColorStars Group / CIK 0001418780
Captured
SEC response SHA-256
8d7882982e67df818bf0e2a546c1892dd55d40f3ef37a0c02849d4ecb3a721b1

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.

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

with urlopen("https://canlicapital.com/company-data/0001418780.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"])))