ENTEST GROUP, INC.: 10-Q filed 2012-07-16

Name: ENTEST GROUP, INC.: 10-Q filed 2012-07-16
Creator: ENTEST GROUP, INC.
License: https://creativecommons.org/licenses/by/4.0/

What ENTEST GROUP, INC. reported in its quarterly report filed 2012-07-16 (fiscal Q3 2012): 33 published measures, 104 facts as tagged in accession 0001393905-12-000375.

This filing

Form: 10-Q (quarterly report)
Filed: 2012-07-16
Fiscal period: fiscal Q3 2012
Accession: 0001393905-12-000375 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 ENTEST GROUP, INC. 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 2012-05-31	521,485	USD
At 2011-08-31	555,992	USD

Total liabilities

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

Period	Value	Unit	Days
At 2012-05-31	501,600	USD
At 2011-08-31	384,254	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2012-05-31	19,885	USD
At 2011-08-31	171,738	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
At 2012-05-31	14,659	USD
At 2011-08-31	43,901	USD
At 2011-05-31	55,936	USD
At 2010-08-31	209	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
2012-03-01 to 2012-05-31	-386,851	USD	92
2011-09-01 to 2012-05-31	-1,461,035	USD	274
2008-08-22 to 2012-05-31	-3,203,632	USD	1379
2011-03-01 to 2011-05-31	-191,570	USD	92
2010-09-01 to 2011-05-31	-776,567	USD	273

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
2011-09-01 to 2012-05-31	-591,440	USD	274
2008-08-22 to 2012-05-31	-1,922,296	USD	1379
2010-09-01 to 2011-05-31	-891,649	USD	273

Revenue

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

Period	Value	Unit	Days
2012-03-01 to 2012-05-31	99,177	USD	92
2011-09-01 to 2012-05-31	307,881	USD	274
2008-08-22 to 2012-05-31	657,022	USD	1379
2011-03-01 to 2011-05-31	110,455	USD	92
2010-09-01 to 2011-05-31	195,258	USD	273

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
2011-09-01 to 2012-05-31	55,810	USD	274
2008-08-22 to 2012-05-31	1,947,860	USD	1379
2010-09-01 to 2011-05-31	964,847	USD	273

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
2011-09-01 to 2012-05-31	6,388	USD	274
2008-08-22 to 2012-05-31	-10,905	USD	1379
2010-09-01 to 2011-05-31	-17,471	USD	273

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 2012-05-31	-3,235,774	USD
At 2011-08-31	-1,742,597	USD

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.

Period	Value	Unit	Days
At 2012-05-31	10,905	USD
At 2011-08-31	17,293	USD

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
2012-03-01 to 2012-05-31	-251,721	USD	92
2011-09-01 to 2012-05-31	-603,389	USD	274
2008-08-22 to 2012-05-31	-2,298,178	USD	1379
2011-03-01 to 2011-05-31	-186,228	USD	92
2010-09-01 to 2011-05-31	-756,968	USD	273

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 2012-05-31	103,673	USD
At 2011-08-31	121,571	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
2012-03-01 to 2012-05-31	-7,697	USD	92
2011-09-01 to 2012-05-31	-23,174	USD	274
2008-08-22 to 2012-05-31	-54,653	USD	1379
2011-03-01 to 2011-05-31	-5,439	USD	92
2010-09-01 to 2011-05-31	-19,698	USD	273

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 2012-05-31	461,389	USD
At 2011-08-31	305,111	USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

Period	Value	Unit	Days
At 2012-05-31	67,194	USD
At 2011-08-31	27,564	USD

Goodwill carrying amount

Recognized goodwill remaining after accumulated impairment. It arises from business combinations and does not measure the current value of the company’s brand.

Period	Value	Unit	Days
At 2012-05-31	405,000	USD
At 2011-08-31	405,000	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 2012-05-31	2,268	USD
At 2011-08-31	3,135	USD

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 2012-05-31	16,457	USD
At 2011-08-31	7,986	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
2012-03-01 to 2012-05-31	67,763	USD	92
2011-09-01 to 2012-05-31	239,575	USD	274
2008-08-22 to 2012-05-31	499,311	USD	1379
2011-03-01 to 2011-05-31	71,415	USD	92
2010-09-01 to 2011-05-31	141,726	USD	273

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
2012-03-01 to 2012-05-31	33,713	USD	92
2011-09-01 to 2012-05-31	74,098	USD	274
2008-08-22 to 2012-05-31	163,503	USD	1379
2011-03-01 to 2011-05-31	39,040	USD	92
2010-09-01 to 2011-05-31	53,532	USD	273

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.

Period	Value	Unit	Days
2011-09-01 to 2012-05-31	5,798	USD	274
2008-08-22 to 2012-05-31	145,794	USD	1379
2011-03-01 to 2011-05-31	11,144	USD	92
2010-09-01 to 2011-05-31	104,932	USD	273

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.

Period	Value	Unit	Days
At 2012-05-31	200,117,287	shares
At 2011-08-31	20,840,501	shares

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.

Period	Value	Unit	Days
At 2012-05-31	2,700,177	USD
At 2011-08-31	1,619,330	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 2012-05-31	1,246	USD
At 2011-08-31	1,828	USD

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.

Period	Value	Unit	Days
At 2012-05-31	90,319	USD
At 2011-08-31	67,206	USD

Profit or loss including noncontrolling interests

Net income or loss including the portion attributable to noncontrolling interests. It can differ from the net income attributable to the parent that per-share figures use.

Period	Value	Unit	Days
2011-09-01 to 2012-05-31	-1,461,035	USD	274
2008-08-22 to 2012-05-31	-3,203,632	USD	1379
2010-09-01 to 2011-05-31	-776,567	USD	273

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.

Period	Value	Unit	Days
2012-03-01 to 2012-05-31	-418,993	USD	92
2011-09-01 to 2012-05-31	-1,493,177	USD	274
2008-08-22 to 2012-05-31	-3,235,774	USD	1379
2011-03-01 to 2011-05-31	-191,570	USD	92
2010-09-01 to 2011-05-31	-776,567	USD	273

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.

Period	Value	Unit	Days
2012-03-01 to 2012-05-31	130,370	USD	92
2011-09-01 to 2012-05-31	415,796	USD	274
2008-08-22 to 2012-05-31	1,657,855	USD	1379
2011-03-01 to 2011-05-31	178,139	USD	92
2010-09-01 to 2011-05-31	598,923	USD	273

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.

Period	Value	Unit	Days
2012-03-01 to 2012-05-31	-135,130	USD	92
2011-09-01 to 2012-05-31	-857,646	USD	274
2008-08-22 to 2012-05-31	-905,454	USD	1379
2011-03-01 to 2011-05-31	-5,342	USD	92
2010-09-01 to 2011-05-31	-19,599	USD	273

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
2011-09-01 to 2012-05-31	867	USD	274
2008-08-22 to 2012-05-31	-2,268	USD	1379
2010-09-01 to 2011-05-31	-5,395	USD	273

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
2011-09-01 to 2012-05-31	-8,471	USD	274
2008-08-22 to 2012-05-31	-16,457	USD	1379
2010-09-01 to 2011-05-31	-7,986	USD	273

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.

Period	Value	Unit	Days
2011-09-01 to 2012-05-31	39,630	USD	274
2008-08-22 to 2012-05-31	67,194	USD	1379
2010-09-01 to 2011-05-31	-3,405	USD	273

Inspect the source

Entity: ENTEST GROUP, INC. / CIK 0001449447
Captured: 2026-09-22 19:49 UTC
SEC response SHA-256: 4925f0e8a61f1058af4027e8db1ed2fc4e5bfca5281fd883fc95630af2b2e5d9

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import json
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with urlopen("https://canlicapital.com/company-data/0001449447.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"])))