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ColorStars Group: 10-Q filed 2015-08-14

What ColorStars Group reported in its quarterly report filed 2015-08-14 (fiscal Q2 2015): 35 published measures, 104 facts as tagged in accession 0001418780-15-000016.

This filing

Form
10-Q (quarterly report)
Filed
2015-08-14
Fiscal period
fiscal Q2 2015
Accession
0001418780-15-000016 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 2015-06-301,198,430USD
At 2014-12-311,483,868USD

Stockholders equity

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

PeriodValueUnitDays
At 2015-06-30357,761USD
At 2014-12-31503,494USD

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 2015-06-30108,000USD
At 2015-03-31143,993USD
At 2014-12-3175,397USD
At 2014-06-30116,335USD
At 2014-03-31192,493USD
At 2013-12-31186,957USD

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
2015-04-01 to 2015-06-30-167,085USD91
2015-01-01 to 2015-06-30-200,684USD181
2014-04-01 to 2014-06-30-73,964USD91
2014-01-01 to 2014-06-30-207,863USD181

Operating cash flow

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

PeriodValueUnitDays
2015-04-01 to 2015-06-30-106,570USD91
2015-01-01 to 2015-06-30-5,086USD181
2014-04-01 to 2014-06-30-100,123USD91
2014-01-01 to 2014-06-30-180,221USD181

Capital expenditure payments

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

PeriodValueUnitDays
2015-04-01 to 2015-06-3010,314USD91
2015-01-01 to 2015-06-3010,175USD181

Financing cash flow

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

PeriodValueUnitDays
2014-01-01 to 2014-06-3099,947USD181

Investing cash flow

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

PeriodValueUnitDays
2015-04-01 to 2015-06-30-10,314USD91
2015-01-01 to 2015-06-30-10,175USD181

Retained earnings or deficit

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

PeriodValueUnitDays
At 2015-06-30-3,075,450USD
At 2014-12-31-2,874,766USD

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
2015-04-01 to 2015-06-30-677USD91
2015-01-01 to 2015-06-30-9,087USD181
2014-04-01 to 2014-06-30-2,027USD91
2014-01-01 to 2014-06-30-3,689USD181

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 2015-06-3080,910USD
At 2014-12-3181,958USD

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
2015-04-01 to 2015-06-30-158,702USD91
2015-01-01 to 2015-06-30-185,630USD181
2014-04-01 to 2014-06-30-57,306USD91
2014-01-01 to 2014-06-30-152,759USD181

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 2015-06-30942,590USD
At 2014-12-311,237,647USD

Interest expense

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

PeriodValueUnitDays
2015-04-01 to 2015-06-302,636USD91
2015-01-01 to 2015-06-305,892USD181
2014-04-01 to 2014-06-302,352USD91
2014-01-01 to 2014-06-304,245USD181

Current liabilities

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

PeriodValueUnitDays
At 2015-06-30840,669USD
At 2014-12-31980,374USD

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 2015-06-30194,085USD
At 2014-12-31404,319USD

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 2015-06-30153,001USD
At 2014-12-31449,703USD

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
2015-04-01 to 2015-06-30125,109USD91
2015-01-01 to 2015-06-30257,942USD181
2014-04-01 to 2014-06-30141,471USD91
2014-01-01 to 2014-06-30294,987USD181

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 2015-06-30619,637USD
At 2014-12-31664,444USD

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
2015-04-01 to 2015-06-30-33,593USD91
2015-01-01 to 2015-06-3072,312USD181
2014-04-01 to 2014-06-3084,165USD91
2014-01-01 to 2014-06-30142,228USD181

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
2015-04-01 to 2015-06-30124,394USD91
2015-01-01 to 2015-06-30257,237USD181
2014-04-01 to 2014-06-30135,488USD91
2014-01-01 to 2014-06-30289,022USD181

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
2015-04-01 to 2015-06-30715USD91
2015-01-01 to 2015-06-30705USD181
2014-04-01 to 2014-06-305,983USD91
2014-01-01 to 2014-06-305,965USD181

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 2015-06-3067,448,890shares
At 2014-12-3167,448,890shares

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 2015-06-303,112,230USD
At 2014-12-313,112,230USD

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 2015-06-30253,532USD
At 2014-12-31198,581USD

Other noncurrent assets

Noncurrent assets the filer does not present separately. The composition differs by filer and is described only in the filing.

PeriodValueUnitDays
At 2015-06-3020,013USD
At 2014-12-3126,496USD

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 2015-06-3016,130USD
At 2014-12-3121,366USD

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 2015-06-3061,952USD
At 2014-12-3148,103USD

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
2015-04-01 to 2015-06-30-167,762USD91
2015-01-01 to 2015-06-30-209,771USD181
2014-04-01 to 2014-06-30-75,991USD91
2014-01-01 to 2014-06-30-211,552USD181

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
2015-04-01 to 2015-06-30-82,734USD91
2015-01-01 to 2015-06-30-145,733USD181
2014-04-01 to 2014-06-30-41,883USD91
2014-01-01 to 2014-06-30-234,159USD181

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
2015-04-01 to 2015-06-308,848USD91
2015-01-01 to 2015-06-3017,312USD181
2014-04-01 to 2014-06-309,621USD91
2014-01-01 to 2014-06-3018,561USD181

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
2015-01-01 to 2015-06-30533USD181
2014-04-01 to 2014-06-30-3,256USD91
2014-01-01 to 2014-06-302,742USD181

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
2015-04-01 to 2015-06-30-89,834USD91
2015-01-01 to 2015-06-30-294,182USD181
2014-04-01 to 2014-06-3018,482USD91
2014-01-01 to 2014-06-30-22,178USD181

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
2015-04-01 to 2015-06-30-114,170USD91
2015-01-01 to 2015-06-30-44,807USD181
2014-04-01 to 2014-06-3014,783USD91
2014-01-01 to 2014-06-30-8,259USD181

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
2015-04-01 to 2015-06-30-147,017USD91
2015-01-01 to 2015-06-30-210,234USD181
2014-04-01 to 2014-06-3021,895USD91
2014-01-01 to 2014-06-30-90,872USD181

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.

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.

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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"])))