Grand Perfecta, Inc.: 10-Q filed 2016-03-16

Name: Grand Perfecta, Inc.: 10-Q filed 2016-03-16
Creator: Grand Perfecta, Inc.

What Grand Perfecta, Inc. reported in its quarterly report filed 2016-03-16 (fiscal Q2 2016): 34 published measures, 92 facts as tagged in accession 0001019687-16-005491.

This filing

Form: 10-Q (quarterly report)
Filed: 2016-03-16
Fiscal period: fiscal Q2 2016
Accession: 0001019687-16-005491 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 2016-01-31	12,087,619	USD
At 2015-07-31	12,702,405	USD

Total liabilities

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

Period	Value	Unit	Days
At 2016-01-31	11,517,384	USD
At 2015-07-31	10,538,233	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2016-01-31	346,061	USD
At 2015-07-31	1,945,026	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
2015-11-01 to 2016-01-31	-1,497,943	USD	92
2015-08-01 to 2016-01-31	-1,592,205	USD	184
2014-11-01 to 2015-01-31	400,905	USD	92
2014-08-01 to 2015-01-31	490,781	USD	184

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
2015-08-01 to 2016-01-31	65,971	USD	184
2014-08-01 to 2015-01-31	10,800	USD	184

Revenue

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

Period	Value	Unit	Days
2015-11-01 to 2016-01-31	3,671,863	USD	92
2015-08-01 to 2016-01-31	7,248,175	USD	184
2014-11-01 to 2015-01-31	4,908,922	USD	92
2014-08-01 to 2015-01-31	9,512,086	USD	184

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 2016-01-31	-4,238,078	USD
At 2015-07-31	-2,645,873	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
2015-11-01 to 2016-01-31	-185,682	USD	92
2015-08-01 to 2016-01-31	-279,944	USD	184
2014-11-01 to 2015-01-31	400,906	USD	92
2014-08-01 to 2015-01-31	490,782	USD	184

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 2016-01-31	309,664	USD
At 2015-07-31	273,263	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
2015-08-01 to 2016-01-31	3,956	USD	184
2014-08-01 to 2015-01-31	0	USD	184

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
2015-11-01 to 2016-01-31	-241,807	USD	92
2015-08-01 to 2016-01-31	-288,574	USD	184
2014-11-01 to 2015-01-31	972,942	USD	92
2014-08-01 to 2015-01-31	1,366,258	USD	184

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 2016-01-31	3,852,033	USD
At 2015-07-31	3,377,901	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
2015-11-01 to 2016-01-31	150,669	USD	92
2015-08-01 to 2016-01-31	298,771	USD	184
2014-11-01 to 2015-01-31	206,782	USD	92
2014-08-01 to 2015-01-31	456,387	USD	184

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 2016-01-31	9,732,884	USD
At 2015-07-31	9,363,733	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 2016-01-31	6,408,764	USD
At 2015-07-31	6,257,112	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 2016-01-31	1,361,211	USD
At 2015-07-31	612,553	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
2015-11-01 to 2016-01-31	3,913,670	USD	92
2015-08-01 to 2016-01-31	7,536,749	USD	184
2014-11-01 to 2015-01-31	3,935,980	USD	92
2014-08-01 to 2015-01-31	8,145,828	USD	184

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
2015-11-01 to 2016-01-31	1,280,896	USD	92
2015-08-01 to 2016-01-31	2,371,682	USD	184
2014-11-01 to 2015-01-31	1,197,191	USD	92
2014-08-01 to 2015-01-31	2,463,120	USD	184

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 2016-01-31	29,100,000	shares
At 2015-07-31	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 2016-01-31	3,926,434	USD
At 2015-07-31	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 2016-01-31	508,505	USD
At 2015-07-31	439,265	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 2016-01-31	570,235	USD
At 2015-07-31	2,164,172	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 2016-01-31	2,415,353	USD
At 2015-07-31	2,292,771	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 2016-01-31	2,105,689	USD
At 2015-07-31	2,019,508	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 2016-01-31	595,116	USD
At 2015-07-31	552,402	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 2016-01-31	458,157	USD
At 2015-07-31	360,825	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
2015-11-01 to 2016-01-31	-1,683,640	USD	92
2015-08-01 to 2016-01-31	-1,872,164	USD	184
2014-11-01 to 2015-01-31	801,811	USD	92
2014-08-01 to 2015-01-31	981,563	USD	184

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
2015-11-01 to 2016-01-31	-1,497,958	USD	92
2015-08-01 to 2016-01-31	-1,592,220	USD	184
2014-11-01 to 2015-01-31	400,905	USD	92
2014-08-01 to 2015-01-31	490,781	USD	184

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
2015-11-01 to 2016-01-31	16,448	USD	92
2015-08-01 to 2016-01-31	36,318	USD	184
2014-11-01 to 2015-01-31	27,064	USD	92
2014-08-01 to 2015-01-31	56,645	USD	184

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
2015-11-01 to 2016-01-31	18,695	USD	92
2015-08-01 to 2016-01-31	38,565	USD	184
2014-11-01 to 2015-01-31	27,064	USD	92
2014-08-01 to 2015-01-31	56,645	USD	184

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
2015-11-01 to 2016-01-31	-1,441,833	USD	92
2015-08-01 to 2016-01-31	-1,583,590	USD	184
2014-11-01 to 2015-01-31	-171,131	USD	92
2014-08-01 to 2015-01-31	-384,695	USD	184

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
2015-08-01 to 2016-01-31	23,290,263	USD	184
2014-08-01 to 2015-01-31	456,387	USD	184

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
2015-08-01 to 2016-01-31	225,014	USD	184
2014-08-01 to 2015-01-31	153,833	USD	184

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
2015-08-01 to 2016-01-31	711,335	USD	184
2014-08-01 to 2015-01-31	533,577	USD	184

Inspect the source

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

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.

Research methodology · Execution and cost assumptions · Check backtest overfitting

Build with the open-source tools

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/0001550053.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"])))