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YAPPN CORP.: 10-Q filed 2016-04-14

What YAPPN CORP. reported in its quarterly report filed 2016-04-14 (fiscal Q3 2016): 35 published measures, 105 facts as tagged in accession 0001213900-16-012561.

This filing

Form
10-Q (quarterly report)
Filed
2016-04-14
Fiscal period
fiscal Q3 2016
Accession
0001213900-16-012561 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All YAPPN CORP. filings.

Reported measures

Total assets

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

PeriodValueUnitDays
At 2016-02-296,514,175USD
At 2015-05-311,470,823USD

Total liabilities

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

PeriodValueUnitDays
At 2016-02-299,273,324USD
At 2015-05-318,114,106USD

Stockholders equity

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

PeriodValueUnitDays
At 2016-02-29-2,759,149USD
At 2015-05-31-6,643,283USD
At 2014-05-31-6,054,299USD

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 2016-02-2916,623USD
At 2015-05-3119,496USD
At 2015-02-2810,131USD
At 2014-05-31988,692USD

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
2015-12-01 to 2016-02-29-1,779,583USD91
2015-06-01 to 2016-02-29-3,668,594USD274
2014-06-01 to 2015-05-31-4,624,744USD365
2014-12-01 to 2015-02-28-1,355,598USD90
2014-06-01 to 2015-02-28-2,980,494USD273

Operating cash flow

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

PeriodValueUnitDays
2015-06-01 to 2016-02-29-2,255,415USD274
2014-06-01 to 2015-02-28-2,994,143USD273

Financing cash flow

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

PeriodValueUnitDays
2015-06-01 to 2016-02-292,268,846USD274
2014-06-01 to 2015-02-282,017,175USD273

Investing cash flow

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

PeriodValueUnitDays
2015-06-01 to 2016-02-29-16,304USD274
2014-06-01 to 2015-02-28-1,593USD273

Retained earnings or deficit

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

PeriodValueUnitDays
At 2016-02-29-18,431,446USD
At 2015-05-31-14,762,852USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

PeriodValueUnitDays
2015-12-01 to 2016-02-2926,433,163shares91
2015-06-01 to 2016-02-2919,269,659shares274
2014-12-01 to 2015-02-2813,105,881shares90
2014-06-01 to 2015-02-2812,825,886shares273

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

PeriodValueUnitDays
2015-12-01 to 2016-02-2926,433,163shares91
2015-06-01 to 2016-02-2919,269,659shares274
2014-12-01 to 2015-02-2813,105,881shares90
2014-06-01 to 2015-02-2812,825,886shares273

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

PeriodValueUnitDays
2015-12-01 to 2016-02-29-0.07USD/shares91
2015-06-01 to 2016-02-29-0.19USD/shares274
2014-12-01 to 2015-02-28-0.1USD/shares90
2014-06-01 to 2015-02-28-0.23USD/shares273

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

PeriodValueUnitDays
2015-12-01 to 2016-02-29-0.07USD/shares91
2015-06-01 to 2016-02-29-0.19USD/shares274
2014-12-01 to 2015-02-28-0.1USD/shares90
2014-06-01 to 2015-02-28-0.23USD/shares273

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 2016-02-291,349USD
At 2015-05-311,250USD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

PeriodValueUnitDays
2015-12-01 to 2016-02-2964,772USD91
2015-06-01 to 2016-02-29478,289USD274
2014-12-01 to 2015-02-2870,378USD90
2014-06-01 to 2015-02-28679,179USD273

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
2015-12-01 to 2016-02-29-1,203,207USD91
2015-06-01 to 2016-02-29-2,691,894USD274
2014-12-01 to 2015-02-28-460,695USD90
2014-06-01 to 2015-02-28-3,524,567USD273

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 2016-02-291,559,721USD
At 2015-05-311,469,573USD

Interest expense

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

PeriodValueUnitDays
2015-12-01 to 2016-02-29268,222USD91
2015-06-01 to 2016-02-29616,609USD274
2014-12-01 to 2015-02-28105,007USD90
2014-06-01 to 2015-02-28253,973USD273

Current liabilities

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

PeriodValueUnitDays
At 2016-02-294,653,249USD
At 2015-05-317,801,620USD

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 2016-02-29472,820USD
At 2015-05-31340,041USD

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 2016-02-291,431,489USD
At 2015-05-311,444,009USD

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
2015-12-01 to 2016-02-291,295,610USD91
2015-06-01 to 2016-02-293,457,744USD274
2014-12-01 to 2015-02-28849,358USD90
2014-06-01 to 2015-02-283,990,999USD273

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
2015-12-01 to 2016-02-2992,403USD91
2015-06-01 to 2016-02-29765,850USD274
2014-12-01 to 2015-02-28388,663USD90
2014-06-01 to 2015-02-28466,432USD273

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.

PeriodValueUnitDays
2015-12-01 to 2016-02-299,134USD91
2015-06-01 to 2016-02-29146,068USD274
2014-12-01 to 2015-02-28140,183USD90
2014-06-01 to 2015-02-28140,389USD273

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
2015-12-01 to 2016-02-29109,203USD91
2015-06-01 to 2016-02-29301,168USD274
2014-12-01 to 2015-02-28100,759USD90
2014-06-01 to 2015-02-28597,490USD273

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 2016-02-2926,433,163shares
At 2015-05-3113,422,814shares

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 2016-02-2912,893,924USD
At 2015-05-317,981,579USD

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 2016-02-294,953,105USD

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 2016-02-291,241,162USD
At 2015-05-31543,535USD

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
2015-12-01 to 2016-02-29-1,779,583USD91
2015-06-01 to 2016-02-29-3,668,594USD274
2014-12-01 to 2015-02-28-1,355,598USD90
2014-06-01 to 2015-02-28-2,980,494USD273

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.

PeriodValueUnitDays
2015-12-01 to 2016-02-29497,826USD91
2015-06-01 to 2016-02-291,272,484USD274
2014-12-01 to 2015-02-28300,435USD90
2014-06-01 to 2015-02-281,020,468USD273

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.

PeriodValueUnitDays
2015-12-01 to 2016-02-29102USD91
2015-06-01 to 2016-02-29300USD274
2014-12-01 to 2015-02-2857USD90
2014-06-01 to 2015-02-28176USD273

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
2015-06-01 to 2016-02-29300USD274
2014-06-01 to 2015-02-28176USD273

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
2015-12-01 to 2016-02-2911,077USD91
2015-06-01 to 2016-02-2927,843USD274
2014-12-01 to 2015-02-2867,224USD90
2014-06-01 to 2015-02-28143,780USD273

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
2015-06-01 to 2016-02-29-12,520USD274
2014-06-01 to 2015-02-28601,821USD273

Inspect the source

Entity
YAPPN CORP. / CIK 0001511735
Captured
SEC response SHA-256
d92463570cedd8d3cf144e4668cb169f7c1019c4535ef5278d8b789b2aeefe81

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.

These pages do not supply prices, total-return histories, corporate-action adjustments or a tradable universe. Build those inputs separately before evaluating a strategy. A profitable backtest can still reflect selection bias or costs that were left out.

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

with urlopen("https://canlicapital.com/company-data/0001511735.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"])))