ENTEST GROUP, INC.: 10-Q filed 2013-09-04
What ENTEST GROUP, INC. reported in its quarterly report filed 2013-09-04 (fiscal Q3 2013): 33 published measures, 88 facts as tagged in accession 0001554795-13-000539.
This filing
- Form
- 10-Q (quarterly report)
- Filed
- 2013-09-04
- Fiscal period
- fiscal Q3 2013
- Accession
- 0001554795-13-000539 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 2013-05-31 | 56,395 | 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 2013-05-31 | 753,759 | 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 2013-05-31 | -697,364 | 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 | Days |
|---|---|---|---|
| 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 2013-05-31 | -4,847,959 | USD | 1744 |
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 2013-05-31 | -978,948 | USD | 273 |
| 2008-08-22 to 2013-05-31 | -2,793,307 | USD | 1744 |
| 2011-09-01 to 2012-05-31 | -599,591 | USD | 274 |
Revenue
Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2013-03-01 to 2013-05-31 | 0 | USD | 92 |
| 2012-09-01 to 2013-05-31 | 0 | USD | 273 |
| 2008-08-22 to 2013-05-31 | 0 | USD | 1744 |
| 2012-03-01 to 2012-05-31 | 0 | USD | 92 |
| 2011-09-01 to 2012-05-31 | 0 | USD | 274 |
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 2013-05-31 | 976,884 | USD | 273 |
| 2008-08-22 to 2013-05-31 | 2,857,988 | USD | 1744 |
| 2011-09-01 to 2012-05-31 | 555,228 | USD | 274 |
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 |
|---|---|---|---|
| 2012-09-01 to 2013-05-31 | 0 | USD | 273 |
| 2008-08-22 to 2013-05-31 | -22,884 | USD | 1744 |
| 2011-09-01 to 2012-05-31 | 0 | USD | 274 |
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 2013-05-31 | -4,915,779 | 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 2013-05-31 | 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 |
|---|---|---|---|
| 2013-03-01 to 2013-05-31 | -283,432 | USD | 92 |
| 2012-09-01 to 2013-05-31 | -557,322 | USD | 273 |
| 2008-08-22 to 2013-05-31 | -3,067,108 | USD | 1744 |
| 2012-03-01 to 2012-05-31 | -252,521 | USD | 92 |
| 2011-09-01 to 2012-05-31 | -618,510 | USD | 274 |
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 2013-05-31 | 54,014 | 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 |
|---|---|---|---|
| 2013-03-01 to 2013-05-31 | 15,373 | USD | 92 |
| 2012-09-01 to 2013-05-31 | 32,688 | USD | 273 |
| 2008-08-22 to 2013-05-31 | 93,567 | USD | 1744 |
| 2012-03-01 to 2012-05-31 | 7,697 | USD | 92 |
| 2011-09-01 to 2012-05-31 | 23,174 | USD | 274 |
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 2013-05-31 | 753,759 | 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 2013-05-31 | 89,241 | 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 2013-05-31 | 145,794 | USD | 1744 |
| 2011-09-01 to 2012-05-31 | 5,798 | USD | 274 |
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 2013-05-31 | 507,783,341 | 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 2013-05-31 | 3,408,490 | 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 2013-05-31 | 462 | 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 2013-05-31 | 225,674 | 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 2013-05-31 | 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 2013-05-31 | -1,216,923 | USD | 273 |
| 2008-08-22 to 2013-05-31 | -4,847,959 | USD | 1744 |
| 2011-09-01 to 2012-05-31 | -1,476,156 | USD | 274 |
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 |
|---|---|---|---|
| 2013-03-01 to 2013-05-31 | -403,108 | USD | 92 |
| 2012-09-01 to 2013-05-31 | -1,251,477 | USD | 273 |
| 2008-08-22 to 2013-05-31 | -4,915,779 | USD | 1744 |
| 2012-03-01 to 2012-05-31 | -410,522 | USD | 92 |
| 2011-09-01 to 2012-05-31 | -1,493,177 | USD | 274 |
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 |
|---|---|---|---|
| 2013-03-01 to 2013-05-31 | 261,617 | USD | 92 |
| 2012-09-01 to 2013-05-31 | 442,431 | USD | 273 |
| 2008-08-22 to 2013-05-31 | 1,895,598 | USD | 1744 |
| 2012-03-01 to 2012-05-31 | 97,494 | USD | 92 |
| 2011-09-01 to 2012-05-31 | 274,645 | USD | 274 |
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 2013-05-31 | 2,073 | USD | 273 |
| 2008-08-22 to 2013-05-31 | 16,125 | USD | 1744 |
| 2011-09-01 to 2012-05-31 | 6,388 | USD | 274 |
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 |
|---|---|---|---|
| 2013-03-01 to 2013-05-31 | -119,676 | USD | 92 |
| 2012-09-01 to 2013-05-31 | -659,601 | USD | 273 |
| 2008-08-22 to 2013-05-31 | -1,780,851 | USD | 1744 |
| 2012-03-01 to 2012-05-31 | -135,130 | USD | 92 |
| 2011-09-01 to 2012-05-31 | -857,646 | USD | 274 |
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 2013-05-31 | 2,268 | USD | 273 |
| 2008-08-22 to 2013-05-31 | 0 | USD | 1744 |
| 2011-09-01 to 2012-05-31 | 867 | USD | 274 |
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 2013-05-31 | 10,298 | USD | 273 |
| 2008-08-22 to 2013-05-31 | 0 | USD | 1744 |
| 2011-09-01 to 2012-05-31 | -8,471 | USD | 274 |
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 2013-05-31 | 14,666 | USD | 273 |
| 2008-08-22 to 2013-05-31 | 89,240 | USD | 1744 |
| 2011-09-01 to 2012-05-31 | 39,630 | USD | 274 |
Inspect the source
- Entity
- ENTEST GROUP, INC. / CIK 0001449447
- Captured
- SEC response SHA-256
4925f0e8a61f1058af4027e8db1ed2fc4e5bfca5281fd883fc95630af2b2e5d9
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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"]:
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