YAPPN CORP.: 10-Q filed 2017-01-17
What YAPPN CORP. reported in its quarterly report filed 2017-01-17 (fiscal Q2 2017): 33 published measures, 96 facts as tagged in accession 0001213900-17-000402.
This filing
- Form
- 10-Q (quarterly report)
- Filed
- 2017-01-17
- Fiscal period
- fiscal Q2 2017
- Accession
- 0001213900-17-000402 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.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2016-11-30 | 4,741,610 | USD | |
| At 2016-05-31 | 6,405,223 | USD |
Total liabilities
Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2016-11-30 | 9,205,513 | USD | |
| At 2016-05-31 | 9,631,891 | USD |
Stockholders equity
The reported residual interest after liabilities. It is an accounting amount, not market capitalization.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2016-11-30 | -4,463,903 | USD | |
| At 2016-05-31 | -3,226,668 | USD | |
| At 2015-05-31 | -6,643,283 | 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 2016-11-30 | 441,363 | USD | |
| At 2016-05-31 | 448,575 | USD | |
| At 2015-11-30 | 93,710 | USD | |
| At 2015-08-31 | 5,797 | USD | |
| At 2015-05-31 | 19,496 | 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 |
|---|---|---|---|
| 2016-09-01 to 2016-11-30 | -2,521,734 | USD | 91 |
| 2016-06-01 to 2016-11-30 | -4,305,008 | USD | 183 |
| 2015-06-01 to 2016-05-31 | -6,901,573 | USD | 366 |
| 2015-09-01 to 2015-11-30 | -2,055,659 | USD | 91 |
| 2015-06-01 to 2015-11-30 | -1,889,011 | USD | 183 |
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 |
|---|---|---|---|
| 2016-06-01 to 2016-11-30 | -1,252,280 | USD | 183 |
| 2015-06-01 to 2015-11-30 | -1,364,949 | USD | 183 |
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 |
|---|---|---|---|
| 2016-06-01 to 2016-11-30 | 1,262,228 | USD | 183 |
| 2015-06-01 to 2015-11-30 | 1,447,069 | USD | 183 |
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 |
|---|---|---|---|
| 2016-06-01 to 2016-11-30 | -17,160 | USD | 183 |
| 2015-06-01 to 2015-11-30 | -7,906 | USD | 183 |
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 2016-11-30 | -25,969,433 | USD | |
| At 2016-05-31 | -21,664,425 | 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 2016-11-30 | 14,411 | USD | |
| At 2016-05-31 | 14,632 | USD |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2016-09-01 to 2016-11-30 | 335,675 | USD | 91 |
| 2016-06-01 to 2016-11-30 | 809,663 | USD | 183 |
| 2015-09-01 to 2015-11-30 | 300,875 | USD | 91 |
| 2015-06-01 to 2015-11-30 | 413,517 | USD | 183 |
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 |
|---|---|---|---|
| 2016-09-01 to 2016-11-30 | -1,199,840 | USD | 91 |
| 2016-06-01 to 2016-11-30 | -2,514,528 | USD | 183 |
| 2015-09-01 to 2015-11-30 | -1,261,676 | USD | 91 |
| 2015-06-01 to 2015-11-30 | -1,488,278 | USD | 183 |
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 2016-11-30 | 567,779 | USD | |
| At 2016-05-31 | 1,714,370 | 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 |
|---|---|---|---|
| 2016-09-01 to 2016-11-30 | 235,239 | USD | 91 |
| 2016-06-01 to 2016-11-30 | 522,291 | USD | 183 |
| 2015-09-01 to 2015-11-30 | 194,402 | USD | 91 |
| 2015-06-01 to 2015-11-30 | 348,387 | USD | 183 |
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 2016-11-30 | 2,079,478 | USD | |
| At 2016-05-31 | 4,128,993 | 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 2016-11-30 | 407,193 | USD | |
| At 2016-05-31 | 533,030 | USD |
Net finite-lived intangible assets
Finite-lived intangible assets after amortization. This excludes goodwill and should not be combined with indefinite-lived intangible assets without checking scope.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2016-11-30 | 4,159,420 | USD | |
| At 2016-05-31 | 4,676,221 | USD | |
| At 2015-09-13 | 5,421,067 | 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 2016-11-30 | 2,250 | USD | |
| At 2016-05-31 | 29,244 | USD |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2016-09-01 to 2016-11-30 | 1,261,964 | USD | 91 |
| 2016-06-01 to 2016-11-30 | 2,670,177 | USD | 183 |
| 2015-09-01 to 2015-11-30 | 1,305,434 | USD | 91 |
| 2015-06-01 to 2015-11-30 | 2,161,724 | USD | 183 |
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 |
|---|---|---|---|
| 2016-09-01 to 2016-11-30 | 62,124 | USD | 91 |
| 2016-06-01 to 2016-11-30 | 155,649 | USD | 183 |
| 2015-09-01 to 2015-11-30 | 43,758 | USD | 91 |
| 2015-06-01 to 2015-11-30 | 673,446 | USD | 183 |
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 |
|---|---|---|---|
| 2016-09-01 to 2016-11-30 | 44,874 | USD | 91 |
| 2016-06-01 to 2016-11-30 | 51,417 | USD | 183 |
| 2015-09-01 to 2015-11-30 | 8,464 | USD | 91 |
| 2015-06-01 to 2015-11-30 | 136,935 | USD | 183 |
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 |
|---|---|---|---|
| 2016-09-01 to 2016-11-30 | 166,368 | USD | 91 |
| 2016-06-01 to 2016-11-30 | 286,572 | USD | 183 |
| 2015-09-01 to 2015-11-30 | 96,782 | USD | 91 |
| 2015-06-01 to 2015-11-30 | 191,852 | USD | 183 |
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 2016-11-30 | 40,322,314 | shares | |
| At 2016-05-31 | 30,081,163 | 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 2016-11-30 | 18,850,335 | USD | |
| At 2016-05-31 | 15,353,712 | 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 2016-11-30 | 4,159,420 | USD | |
| At 2016-05-31 | 4,676,221 | 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 2016-11-30 | 282,339 | USD | |
| At 2016-05-31 | 430,754 | USD |
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.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2016-09-01 to 2016-11-30 | -2,521,734 | USD | 91 |
| 2016-06-01 to 2016-11-30 | -4,305,008 | USD | 183 |
| 2015-09-01 to 2015-11-30 | -2,055,659 | USD | 91 |
| 2015-06-01 to 2015-11-30 | -1,889,011 | USD | 183 |
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 |
|---|---|---|---|
| 2016-09-01 to 2016-11-30 | 400,834 | USD | 91 |
| 2016-06-01 to 2016-11-30 | 801,349 | USD | 183 |
| 2015-09-01 to 2015-11-30 | 414,728 | USD | 91 |
| 2015-06-01 to 2015-11-30 | 766,861 | USD | 183 |
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 |
|---|---|---|---|
| 2016-09-01 to 2016-11-30 | 1,407 | USD | 91 |
| 2016-06-01 to 2016-11-30 | 2,432 | USD | 183 |
| 2015-09-01 to 2015-11-30 | 107 | USD | 91 |
| 2015-06-01 to 2015-11-30 | 198 | USD | 183 |
Depreciation, depletion and amortization
Combined depreciation, depletion and amortization for the period. A noncash allocation of asset cost, not a measure of maintenance spending.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2016-06-01 to 2016-11-30 | 2,432 | USD | 183 |
| 2015-06-01 to 2015-11-30 | 198 | USD | 183 |
Amortization of intangible assets
Amortization recognized on finite-lived intangible assets. It follows acquisition accounting and does not indicate the intangibles are losing usefulness at that rate.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2016-06-01 to 2016-11-30 | -531,750 | USD | 183 |
| 2015-09-14 to 2016-05-31 | -747,830 | USD | 261 |
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 |
|---|---|---|---|
| 2016-09-01 to 2016-11-30 | 5,562 | USD | 91 |
| 2016-06-01 to 2016-11-30 | -3,712 | USD | 183 |
| 2015-09-01 to 2015-11-30 | 4,039 | USD | 91 |
| 2015-06-01 to 2015-11-30 | 16,357 | USD | 183 |
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 |
|---|---|---|---|
| 2016-06-01 to 2016-11-30 | -26,994 | USD | 183 |
| 2015-06-01 to 2015-11-30 | -12,520 | USD | 183 |
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.
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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"])))