ENTEST GROUP, INC.: 10-Q filed 2013-07-03

Name: ENTEST GROUP, INC.: 10-Q filed 2013-07-03
Creator: ENTEST GROUP, INC.
License: https://creativecommons.org/licenses/by/4.0/

What ENTEST GROUP, INC. reported in its quarterly report filed 2013-07-03 (fiscal Q2 2013): 32 published measures, 83 facts as tagged in accession 0001554795-13-000384.

This filing

Form: 10-Q (quarterly report)
Filed: 2013-07-03
Fiscal period: fiscal Q2 2013
Accession: 0001554795-13-000384 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 2013-02-28	55,689	USD
At 2012-08-31	527,827	USD

Total liabilities

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

Period	Value	Unit	Days
At 2013-02-28	611,848	USD
At 2012-08-31	585,626	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2013-02-28	-556,159	USD
At 2012-08-31	-57,799	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 2012-08-31	42,737	USD
At 2011-08-31	43,901	USD
At 2008-08-21	0	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
2008-08-22 to 2013-02-28	-4,449,329	USD	1652

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
2012-09-01 to 2013-02-28	-655,057	USD	181
2008-08-22 to 2013-02-28	-2,469,416	USD	1652
2011-09-01 to 2012-02-29	-338,983	USD	182

Revenue

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

Period	Unit	Days
2012-12-01 to 2013-02-28	USD	90
2012-09-01 to 2013-02-28	USD	181
2011-12-01 to 2012-02-29	USD	91
2011-09-01 to 2012-02-29	USD	182

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
2012-09-01 to 2013-02-28	652,095	USD	181
2008-08-22 to 2013-02-28	2,533,199	USD	1652
2011-09-01 to 2012-02-29	377,153	USD	182

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 2013-02-28	-4,517,149	USD
At 2012-08-31	-3,664,302	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 2013-02-28	1,919	USD
At 2012-08-31	8,832	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
2012-12-01 to 2013-02-28	-106,925	USD	90
2012-09-01 to 2013-02-28	-273,890	USD	181
2008-08-22 to 2013-02-28	-2,783,676	USD	1652
2011-12-01 to 2012-02-29	-220,442	USD	91
2011-09-01 to 2012-02-29	-365,989	USD	182

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 2013-02-28	53,116	USD
At 2012-08-31	111,792	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
2012-12-01 to 2013-02-28	-7,648	USD	90
2012-09-01 to 2013-02-28	-17,315	USD	181
2008-08-22 to 2013-02-28	-78,194	USD	1652
2011-12-01 to 2012-02-29	-8,375	USD	91
2011-09-01 to 2012-02-29	-15,477	USD	182

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 2013-02-28	611,848	USD
At 2012-08-31	549,157	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 2013-02-28	90,774	USD
At 2012-08-31	74,574	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 2012-08-31	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 2012-08-31	2,268	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 2012-08-31	10,298	USD

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
2008-08-22 to 2013-02-28	145,794	USD	1652
2011-09-01 to 2012-02-29	5,798	USD	182

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 2013-02-28	450,321,089	shares
At 2012-08-31	223,492,927	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 2013-02-28	3,181,902	USD
At 2012-08-31	3,030,642	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 2013-02-28	654	USD
At 2012-08-31	1,052	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 2013-02-28	180,394	USD
At 2012-08-31	119,726	USD

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.

Period	Value	Unit	Days
At 2013-02-28	0	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
2012-09-01 to 2013-02-28	-818,293	USD	181
2008-08-22 to 2013-02-28	-4,449,329	USD	1652
2011-09-01 to 2012-02-29	-1,088,505	USD	182

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
2012-12-01 to 2013-02-28	-167,069	USD	90
2012-09-01 to 2013-02-28	-852,847	USD	181
2008-08-22 to 2013-02-28	-4,517,149	USD	1652
2011-12-01 to 2012-02-29	-886,289	USD	91
2011-09-01 to 2012-02-29	-1,082,655	USD	182

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
2012-12-01 to 2013-02-28	77,321	USD	90
2012-09-01 to 2013-02-28	180,814	USD	181
2008-08-22 to 2013-02-28	1,633,981	USD	1652
2011-12-01 to 2012-02-29	100,134	USD	91
2011-09-01 to 2012-02-29	177,151	USD	182

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.

Period	Value	Unit	Days
2012-09-01 to 2013-02-28	2,073	USD	181
2008-08-22 to 2013-02-28	16,125	USD	1652
2011-09-01 to 2012-02-29	4,193	USD	182

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
2012-12-01 to 2013-02-28	-56,800	USD	90
2012-09-01 to 2013-02-28	-544,403	USD	181
2008-08-22 to 2013-02-28	-1,665,653	USD	1652
2011-12-01 to 2012-02-29	-666,931	USD	91
2011-09-01 to 2012-02-29	-722,516	USD	182

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
2012-09-01 to 2013-02-28	2,268	USD	181
2008-08-22 to 2013-02-28	0	USD	1652
2011-09-01 to 2012-02-29	867	USD	182

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
2012-09-01 to 2013-02-28	10,298	USD	181
2008-08-22 to 2013-02-28	0	USD	1652

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
2012-09-01 to 2013-02-28	16,199	USD	181
2008-08-22 to 2013-02-28	90,773	USD	1652
2011-09-01 to 2012-02-29	50,233	USD	182

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:
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print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
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