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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.

PeriodValueUnitDays
At 2016-11-304,741,610USD
At 2016-05-316,405,223USD

Total liabilities

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

PeriodValueUnitDays
At 2016-11-309,205,513USD
At 2016-05-319,631,891USD

Stockholders equity

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

PeriodValueUnitDays
At 2016-11-30-4,463,903USD
At 2016-05-31-3,226,668USD
At 2015-05-31-6,643,283USD

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 2016-11-30441,363USD
At 2016-05-31448,575USD
At 2015-11-3093,710USD
At 2015-08-315,797USD
At 2015-05-3119,496USD

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
2016-09-01 to 2016-11-30-2,521,734USD91
2016-06-01 to 2016-11-30-4,305,008USD183
2015-06-01 to 2016-05-31-6,901,573USD366
2015-09-01 to 2015-11-30-2,055,659USD91
2015-06-01 to 2015-11-30-1,889,011USD183

Operating cash flow

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

PeriodValueUnitDays
2016-06-01 to 2016-11-30-1,252,280USD183
2015-06-01 to 2015-11-30-1,364,949USD183

Financing cash flow

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

PeriodValueUnitDays
2016-06-01 to 2016-11-301,262,228USD183
2015-06-01 to 2015-11-301,447,069USD183

Investing cash flow

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

PeriodValueUnitDays
2016-06-01 to 2016-11-30-17,160USD183
2015-06-01 to 2015-11-30-7,906USD183

Retained earnings or deficit

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

PeriodValueUnitDays
At 2016-11-30-25,969,433USD
At 2016-05-31-21,664,425USD

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 2016-11-3014,411USD
At 2016-05-3114,632USD

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
2016-09-01 to 2016-11-30335,675USD91
2016-06-01 to 2016-11-30809,663USD183
2015-09-01 to 2015-11-30300,875USD91
2015-06-01 to 2015-11-30413,517USD183

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
2016-09-01 to 2016-11-30-1,199,840USD91
2016-06-01 to 2016-11-30-2,514,528USD183
2015-09-01 to 2015-11-30-1,261,676USD91
2015-06-01 to 2015-11-30-1,488,278USD183

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 2016-11-30567,779USD
At 2016-05-311,714,370USD

Interest expense

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

PeriodValueUnitDays
2016-09-01 to 2016-11-30235,239USD91
2016-06-01 to 2016-11-30522,291USD183
2015-09-01 to 2015-11-30194,402USD91
2015-06-01 to 2015-11-30348,387USD183

Current liabilities

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

PeriodValueUnitDays
At 2016-11-302,079,478USD
At 2016-05-314,128,993USD

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 2016-11-30407,193USD
At 2016-05-31533,030USD

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.

PeriodValueUnitDays
At 2016-11-304,159,420USD
At 2016-05-314,676,221USD
At 2015-09-135,421,067USD

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 2016-11-302,250USD
At 2016-05-3129,244USD

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
2016-09-01 to 2016-11-301,261,964USD91
2016-06-01 to 2016-11-302,670,177USD183
2015-09-01 to 2015-11-301,305,434USD91
2015-06-01 to 2015-11-302,161,724USD183

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
2016-09-01 to 2016-11-3062,124USD91
2016-06-01 to 2016-11-30155,649USD183
2015-09-01 to 2015-11-3043,758USD91
2015-06-01 to 2015-11-30673,446USD183

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
2016-09-01 to 2016-11-3044,874USD91
2016-06-01 to 2016-11-3051,417USD183
2015-09-01 to 2015-11-308,464USD91
2015-06-01 to 2015-11-30136,935USD183

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
2016-09-01 to 2016-11-30166,368USD91
2016-06-01 to 2016-11-30286,572USD183
2015-09-01 to 2015-11-3096,782USD91
2015-06-01 to 2015-11-30191,852USD183

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 2016-11-3040,322,314shares
At 2016-05-3130,081,163shares

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 2016-11-3018,850,335USD
At 2016-05-3115,353,712USD

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 2016-11-304,159,420USD
At 2016-05-314,676,221USD

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 2016-11-30282,339USD
At 2016-05-31430,754USD

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
2016-09-01 to 2016-11-30-2,521,734USD91
2016-06-01 to 2016-11-30-4,305,008USD183
2015-09-01 to 2015-11-30-2,055,659USD91
2015-06-01 to 2015-11-30-1,889,011USD183

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
2016-09-01 to 2016-11-30400,834USD91
2016-06-01 to 2016-11-30801,349USD183
2015-09-01 to 2015-11-30414,728USD91
2015-06-01 to 2015-11-30766,861USD183

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
2016-09-01 to 2016-11-301,407USD91
2016-06-01 to 2016-11-302,432USD183
2015-09-01 to 2015-11-30107USD91
2015-06-01 to 2015-11-30198USD183

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
2016-06-01 to 2016-11-302,432USD183
2015-06-01 to 2015-11-30198USD183

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.

PeriodValueUnitDays
2016-06-01 to 2016-11-30-531,750USD183
2015-09-14 to 2016-05-31-747,830USD261

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
2016-09-01 to 2016-11-305,562USD91
2016-06-01 to 2016-11-30-3,712USD183
2015-09-01 to 2015-11-304,039USD91
2015-06-01 to 2015-11-3016,357USD183

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
2016-06-01 to 2016-11-30-26,994USD183
2015-06-01 to 2015-11-30-12,520USD183

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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Use these accounting records as inspectable inputs. When you have constructed a return series, the validation tools can help test its statistical evidence and preserve the result with its limitations.

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"])))