Grand Perfecta, Inc.: 10-Q filed 2018-06-08
What Grand Perfecta, Inc. reported in its quarterly report filed 2018-06-08 (fiscal Q3 2018): 35 published measures, 92 facts as tagged in accession 0001683168-18-001626.
This filing
- Form
- 10-Q (quarterly report)
- Filed
- 2018-06-08
- Fiscal period
- fiscal Q3 2018
- Accession
- 0001683168-18-001626 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 2018-04-30 | 12,572,668 | USD | |
| At 2017-07-31 | 11,973,978 | USD |
Total liabilities
Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2018-04-30 | 13,223,918 | USD | |
| At 2017-07-31 | 13,364,789 | USD |
Stockholders equity
The reported residual interest after liabilities. It is an accounting amount, not market capitalization.
| Period | Value | Unit | Days |
|---|---|---|---|
| At 2018-04-30 | -858,250 | USD | |
| At 2017-07-31 | -1,595,561 | USD |
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 |
|---|---|---|---|
| 2017-08-01 to 2018-04-30 | 736,659 | USD | 273 |
| 2016-08-01 to 2017-04-30 | -914,606 | 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 |
|---|---|---|---|
| 2017-08-01 to 2018-04-30 | 4,259 | USD | 273 |
| 2016-08-01 to 2017-04-30 | 0 | 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 |
|---|---|---|---|
| 2018-02-01 to 2018-04-30 | 3,331,699 | USD | 89 |
| 2017-08-01 to 2018-04-30 | 9,279,915 | USD | 273 |
| 2017-02-01 to 2017-04-30 | 2,977,714 | USD | 89 |
| 2016-08-01 to 2017-04-30 | 9,700,382 | USD | 273 |
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 |
|---|---|---|---|
| 2017-08-01 to 2018-04-30 | -886,340 | USD | 273 |
| 2016-08-01 to 2017-04-30 | 860,420 | USD | 273 |
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 |
|---|---|---|---|
| 2017-08-01 to 2018-04-30 | 156,832 | USD | 273 |
| 2016-08-01 to 2017-04-30 | 30,027 | 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 2018-04-30 | -6,958,820 | USD | |
| At 2017-07-31 | -7,705,687 | 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 |
|---|---|---|---|
| 2018-02-01 to 2018-04-30 | 244,056 | USD | 89 |
| 2017-08-01 to 2018-04-30 | 402,159 | USD | 273 |
| 2017-02-01 to 2017-04-30 | 17,084 | USD | 89 |
| 2016-08-01 to 2017-04-30 | -306,697 | 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 2018-04-30 | 158,960 | USD | |
| At 2017-07-31 | 174,311 | 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 |
|---|---|---|---|
| 2018-02-01 to 2018-04-30 | 890,473 | USD | 89 |
| 2017-08-01 to 2018-04-30 | 1,784,925 | USD | 273 |
| 2017-02-01 to 2017-04-30 | 124,955 | USD | 89 |
| 2016-08-01 to 2017-04-30 | -279,550 | 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 2018-04-30 | 4,048,461 | USD | |
| At 2017-07-31 | 3,509,854 | 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 |
|---|---|---|---|
| 2018-02-01 to 2018-04-30 | 197,106 | USD | 89 |
| 2017-08-01 to 2018-04-30 | 653,576 | USD | 273 |
| 2017-02-01 to 2017-04-30 | 207,516 | USD | 89 |
| 2016-08-01 to 2017-04-30 | 638,347 | 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 2018-04-30 | 13,223,918 | USD | |
| At 2017-07-31 | 12,627,689 | 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 2018-04-30 | 6,993,741 | USD | |
| At 2017-07-31 | 6,917,722 | 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 2018-04-30 | 1,754,313 | USD | |
| At 2017-07-31 | 1,085,276 | 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 |
|---|---|---|---|
| 2018-02-01 to 2018-04-30 | 2,441,226 | USD | 89 |
| 2017-08-01 to 2018-04-30 | 7,494,990 | USD | 273 |
| 2017-02-01 to 2017-04-30 | 2,852,759 | USD | 89 |
| 2016-08-01 to 2017-04-30 | 9,979,932 | 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 |
|---|---|---|---|
| 2018-02-01 to 2018-04-30 | 727,652 | USD | 89 |
| 2017-08-01 to 2018-04-30 | 2,102,483 | USD | 273 |
| 2017-02-01 to 2017-04-30 | 748,942 | USD | 89 |
| 2016-08-01 to 2017-04-30 | 2,839,543 | 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 2018-04-30 | 31,800,000 | shares | |
| At 2017-07-31 | 31,800,000 | 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 2018-04-30 | 5,752,362 | USD | |
| At 2017-07-31 | 5,752,362 | 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 2018-04-30 | 316,308 | USD | |
| At 2017-07-31 | 325,864 | 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 2018-04-30 | -651,250 | USD | |
| At 2017-07-31 | -1,390,811 | 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 2018-04-30 | 2,273,685 | USD | |
| At 2017-07-31 | 2,244,712 | 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 2018-04-30 | 2,114,725 | USD | |
| At 2017-07-31 | 2,070,401 | 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 2018-04-30 | 189,425 | USD | |
| At 2017-07-31 | 183,590 | 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 2018-04-30 | 36,439 | USD | |
| At 2017-07-31 | 30,803 | 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 |
|---|---|---|---|
| 2018-02-01 to 2018-04-30 | 697,303 | USD | 89 |
| 2017-08-01 to 2018-04-30 | 1,149,026 | USD | 273 |
| 2017-02-01 to 2017-04-30 | 42,611 | USD | 89 |
| 2016-08-01 to 2017-04-30 | -766,841 | 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 |
|---|---|---|---|
| 2018-02-01 to 2018-04-30 | 453,247 | USD | 89 |
| 2017-08-01 to 2018-04-30 | 746,867 | USD | 273 |
| 2017-02-01 to 2017-04-30 | 25,527 | USD | 89 |
| 2016-08-01 to 2017-04-30 | -460,144 | 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 |
|---|---|---|---|
| 2018-02-01 to 2018-04-30 | 7,339 | USD | 89 |
| 2017-08-01 to 2018-04-30 | 21,338 | USD | 273 |
| 2017-02-01 to 2017-04-30 | 13,595 | USD | 89 |
| 2016-08-01 to 2017-04-30 | 41,692 | 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 |
|---|---|---|---|
| 2018-02-01 to 2018-04-30 | 7,339 | USD | 89 |
| 2017-08-01 to 2018-04-30 | 21,338 | USD | 273 |
| 2017-02-01 to 2017-04-30 | 21,959 | USD | 89 |
| 2016-08-01 to 2017-04-30 | 67,451 | USD | 273 |
Nonoperating income or expense
Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.
| Period | Value | Unit | Days |
|---|---|---|---|
| 2018-02-01 to 2018-04-30 | -193,170 | USD | 89 |
| 2017-08-01 to 2018-04-30 | -635,899 | USD | 273 |
| 2017-02-01 to 2017-04-30 | -82,344 | USD | 89 |
| 2016-08-01 to 2017-04-30 | -487,291 | 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 |
|---|---|---|---|
| 2017-08-01 to 2018-04-30 | 546,896 | USD | 273 |
| 2016-08-01 to 2017-04-30 | 596,826 | 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 |
|---|---|---|---|
| 2017-08-01 to 2018-04-30 | 0 | USD | 273 |
| 2016-08-01 to 2017-04-30 | 0 | 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 |
|---|---|---|---|
| 2017-08-01 to 2018-04-30 | 660,494 | USD | 273 |
| 2016-08-01 to 2017-04-30 | 634,993 | USD | 273 |
Inspect the source
- Entity
- Grand Perfecta, Inc. / CIK 0001550053
- Captured
- SEC response SHA-256
151cc8bdc0b2dc1880eb73662ee2d2b206613c4dc6f86a439fcaba58025c151e
Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON
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