Grand Perfecta, Inc.: 10-Q filed 2015-06-15

Name: Grand Perfecta, Inc.: 10-Q filed 2015-06-15
Creator: Grand Perfecta, Inc.

What Grand Perfecta, Inc. reported in its quarterly report filed 2015-06-15 (fiscal Q3 2015): 34 published measures, 89 facts as tagged in accession 0001019687-15-002420.

This filing

Form: 10-Q (quarterly report)
Filed: 2015-06-15
Fiscal period: fiscal Q3 2015
Accession: 0001019687-15-002420 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 Grand Perfecta, 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 2015-04-30	13,335,036	USD
At 2014-07-31	15,897,561	USD

Total liabilities

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

Period	Value	Unit	Days
At 2015-04-30	11,111,821	USD
At 2014-07-31	13,819,373	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2015-04-30	2,184,855	USD
At 2014-07-31	2,033,057	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
2015-02-01 to 2015-04-30	31,063	USD	89
2014-08-01 to 2015-04-30	484,155	USD	273
2014-02-01 to 2014-04-30	-124,083	USD	89
2013-08-01 to 2014-04-30	972,950	USD	273

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

Period	Value	Unit	Days
2014-08-01 to 2015-04-30	41,802	USD	273
2013-08-01 to 2014-04-30	73,475	USD	273

Revenue

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

Period	Value	Unit	Days
2015-02-01 to 2015-04-30	4,305,535	USD	89
2014-08-01 to 2015-04-30	13,817,621	USD	273
2014-02-01 to 2014-04-30	4,881,671	USD	89
2013-08-01 to 2014-04-30	16,651,792	USD	273

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 2015-04-30	-2,092,381	USD
At 2014-07-31	-2,576,536	USD

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

Period	Value	Unit	Days
2015-02-01 to 2015-04-30	117,359	USD	89
2014-08-01 to 2015-04-30	483,832	USD	273
2014-02-01 to 2014-04-30	-108,211	USD	89
2013-08-01 to 2014-04-30	1,017,123	USD	273

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 2015-04-30	281,391	USD
At 2014-07-31	374,257	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
2015-02-01 to 2015-04-30	379,006	USD	89
2014-08-01 to 2015-04-30	1,745,266	USD	273
2014-02-01 to 2014-04-30	114,424	USD	89
2013-08-01 to 2014-04-30	2,967,054	USD	273

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 2015-04-30	3,752,024	USD
At 2014-07-31	6,498,926	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
2015-02-01 to 2015-04-30	262,653	USD	89
2014-08-01 to 2015-04-30	881,040	USD	273
2014-02-01 to 2014-04-30	371,924	USD	89
2013-08-01 to 2014-04-30	1,010,069	USD	273

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 2015-04-30	9,675,253	USD
At 2014-07-31	13,090,527	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 2015-04-30	6,485,169	USD
At 2014-07-31	7,549,434	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 2015-04-30	869,698	USD
At 2014-07-31	635,450	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
2015-02-01 to 2015-04-30	3,926,529	USD	89
2014-08-01 to 2015-04-30	12,072,355	USD	273
2014-02-01 to 2014-04-30	4,767,247	USD	89
2013-08-01 to 2014-04-30	13,684,738	USD	273

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
2015-02-01 to 2015-04-30	1,047,822	USD	89
2014-08-01 to 2015-04-30	3,510,942	USD	273
2014-02-01 to 2014-04-30	1,611,285	USD	89
2013-08-01 to 2014-04-30	4,672,498	USD	273

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 2015-04-30	30,500,000	shares
At 2014-07-31	30,500,000	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 2015-04-30	4,121,034	USD
At 2014-07-31	4,121,034	USD

Accumulated other comprehensive income or loss

Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.

Period	Value	Unit	Days
At 2015-04-30	125,602	USD
At 2014-07-31	457,959	USD

Total equity including noncontrolling interests

Equity including the portion attributable to noncontrolling interests. It is larger than or equal to parent stockholders equity and is not market capitalization.

Period	Value	Unit	Days
At 2015-04-30	2,223,215	USD
At 2014-07-31	2,078,188	USD

Long-term debt

Long-term borrowings under this concept, which can include the current portion depending on presentation. It is not total liabilities and may exclude leases and other obligations.

Period	Value	Unit	Days
At 2015-04-30	4,668,068	USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

Period	Value	Unit	Days
At 2015-04-30	2,437,649	USD
At 2014-07-31	2,797,371	USD

Accumulated depreciation on property, plant and equipment

Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.

Period	Value	Unit	Days
At 2015-04-30	2,156,258	USD
At 2014-07-31	2,423,114	USD

Other noncurrent assets

Noncurrent assets the filer does not present separately. The composition differs by filer and is described only in the filing.

Period	Value	Unit	Days
At 2015-04-30	531,703	USD
At 2014-07-31	610,063	USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

Period	Value	Unit	Days
At 2015-04-30	79,714	USD
At 2014-07-31	66,661	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
2015-02-01 to 2015-04-30	148,098	USD	89
2014-08-01 to 2015-04-30	967,663	USD	273
2014-02-01 to 2014-04-30	-232,294	USD	89
2013-08-01 to 2014-04-30	1,990,073	USD	273

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
2015-02-01 to 2015-04-30	30,739	USD	89
2014-08-01 to 2015-04-30	483,831	USD	273
2014-02-01 to 2014-04-30	-124,083	USD	89
2013-08-01 to 2014-04-30	972,950	USD	273

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
2015-02-01 to 2015-04-30	26,435	USD	89
2014-08-01 to 2015-04-30	83,080	USD	273
2014-02-01 to 2014-04-30	57,387	USD	89
2013-08-01 to 2014-04-30	175,238	USD	273

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
2014-08-01 to 2015-04-30	83,080	USD	273
2013-08-01 to 2014-04-30	175,238	USD	273

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
2015-02-01 to 2015-04-30	-230,908	USD	89
2014-08-01 to 2015-04-30	-777,603	USD	273
2014-02-01 to 2014-04-30	-346,718	USD	89
2013-08-01 to 2014-04-30	-976,981	USD	273

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

Period	Value	Unit	Days
2014-08-01 to 2015-04-30	881,040	USD	273
2013-08-01 to 2014-04-30	1,010,069	USD	273

Income taxes paid, net

Cash income taxes paid net of refunds during the period. It differs from income tax expense and can reflect prior years and estimated payments.

Period	Value	Unit	Days
2014-08-01 to 2015-04-30	150,182	USD	273
2013-08-01 to 2014-04-30	156,293	USD	273

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
2014-08-01 to 2015-04-30	340,470	USD	273
2013-08-01 to 2014-04-30	283,522	USD	273

Inspect the source

Entity: Grand Perfecta, Inc. / CIK 0001550053
Captured: 2026-09-22 19:51 UTC
SEC response SHA-256: 151cc8bdc0b2dc1880eb73662ee2d2b206613c4dc6f86a439fcaba58025c151e

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with urlopen("https://canlicapital.com/company-data/0001550053.json") as response:
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print(record["policy"])
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