Paragon Offshore plc: 10-Q filed 2016-11-09

Name: Paragon Offshore plc: 10-Q filed 2016-11-09
Creator: Paragon Offshore plc

What Paragon Offshore plc reported in its quarterly report filed 2016-11-09 (fiscal Q3 2016): 38 published measures, 102 facts as tagged in accession 0001594590-16-000270.

This filing

Form: 10-Q (quarterly report)
Filed: 2016-11-09
Fiscal period: fiscal Q3 2016
Accession: 0001594590-16-000270 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 Paragon Offshore plc 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 2016-09-30	2,168,708,000	USD
At 2015-12-31	2,362,847,000	USD

Total liabilities

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

Period	Value	Unit	Days
At 2016-09-30	2,762,612,000	USD
At 2015-12-31	2,869,437,000	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
At 2016-09-30	879,963,000	USD
At 2015-12-31	773,571,000	USD
At 2015-09-30	732,960,000	USD
At 2014-12-31	56,772,000	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
2016-07-01 to 2016-09-30	-63,618,000	USD	92
2016-01-01 to 2016-09-30	-93,937,000	USD	274
2015-07-01 to 2015-09-30	-1,084,838,000	USD	92
2015-01-01 to 2015-09-30	-976,380,000	USD	273

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
2016-01-01 to 2016-09-30	244,636,000	USD	274
2015-01-01 to 2015-09-30	386,751,000	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
2016-01-01 to 2016-09-30	36,201,000	USD	274
2015-01-01 to 2015-09-30	156,753,000	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
2016-07-01 to 2016-09-30	125,078,000	USD	92
2016-01-01 to 2016-09-30	575,133,000	USD	274
2015-07-01 to 2015-09-30	368,973,000	USD	92
2015-01-01 to 2015-09-30	1,192,865,000	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
2016-01-01 to 2016-09-30	-59,165,000	USD	274
2015-01-01 to 2015-09-30	448,124,000	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
2016-01-01 to 2016-09-30	-79,079,000	USD	274
2015-01-01 to 2015-09-30	-158,687,000	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 2016-09-30	-1,988,829,000	USD
At 2015-12-31	-1,894,892,000	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
2016-07-01 to 2016-09-30	1,256,000	USD	92
2016-01-01 to 2016-09-30	956,000	USD	274
2015-07-01 to 2015-09-30	-55,389,000	USD	92
2015-01-01 to 2015-09-30	-67,301,000	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 2016-09-30	972,557,000	USD
At 2015-12-31	1,111,098,000	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
2016-01-01 to 2016-09-30	7,973,000	USD	274
2015-01-01 to 2015-09-30	12,937,000	USD	273

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
2016-07-01 to 2016-09-30	-29,509,000	USD	92
2016-01-01 to 2016-09-30	20,408,000	USD	274
2015-07-01 to 2015-09-30	-1,105,344,000	USD	92
2015-01-01 to 2015-09-30	-951,964,000	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 2016-09-30	1,117,861,000	USD
At 2015-12-31	1,152,923,000	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
2016-07-01 to 2016-09-30	18,446,000	USD	92
2016-01-01 to 2016-09-30	58,299,000	USD	274
2015-07-01 to 2015-09-30	33,900,000	USD	92
2015-01-01 to 2015-09-30	93,107,000	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 2016-09-30	204,024,000	USD
At 2015-12-31	283,889,000	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 2016-09-30	69,665,000	USD
At 2015-12-31	85,374,000	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 2016-09-30	0	USD
At 2015-12-31	0	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 2016-09-30	138,121,000	USD
At 2015-12-31	266,325,000	USD

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 2016-09-30	87,894,997	shares
At 2015-12-31	86,026,247	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 2016-09-30	1,436,373,000	USD
At 2015-12-31	1,429,456,000	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 2016-09-30	-42,327,000	USD
At 2015-12-31	-42,014,000	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
At 2016-09-30	-593,904,000	USD
At 2015-12-31	-506,590,000	USD
At 2015-09-30	-488,003,000	USD
At 2014-12-31	494,249,000	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 2016-09-30	209,159,000	USD
At 2015-12-31	2,579,073,000	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 2016-09-30	2,687,308,000	USD
At 2015-12-31	2,652,537,000	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 2016-09-30	1,714,751,000	USD
At 2015-12-31	1,541,439,000	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 2016-09-30	42,041,000	USD
At 2015-12-31	73,796,000	USD

Other noncurrent liabilities

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

Period	Value	Unit	Days
At 2016-09-30	30,937,000	USD
At 2015-12-31	37,731,000	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 2016-09-30	73,730,000	USD
At 2015-12-31	110,027,000	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
2016-07-01 to 2016-09-30	-62,362,000	USD	92
2016-01-01 to 2016-09-30	-92,981,000	USD	274
2015-07-01 to 2015-09-30	-1,140,227,000	USD	92
2015-01-01 to 2015-09-30	-1,043,650,000	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
2016-07-01 to 2016-09-30	-63,618,000	USD	92
2016-01-01 to 2016-09-30	-93,937,000	USD	274
2015-07-01 to 2015-09-30	-1,084,838,000	USD	92
2015-01-01 to 2015-09-30	-976,349,000	USD	273

Net income available to common stockholders

Net income after preferred dividends and similar adjustments, the numerator for basic earnings per share. It can be lower than reported net income.

Period	Value	Unit	Days
2016-07-01 to 2016-09-30	-63,618,000	USD	92
2016-01-01 to 2016-09-30	-93,937,000	USD	274
2015-07-01 to 2015-09-30	-1,084,838,000	USD	92
2015-01-01 to 2015-09-30	-976,380,000	USD	273

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
2016-07-01 to 2016-09-30	11,464,000	USD	92
2016-01-01 to 2016-09-30	33,459,000	USD	274
2015-07-01 to 2015-09-30	12,800,000	USD	92
2015-01-01 to 2015-09-30	41,901,000	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
2016-07-01 to 2016-09-30	50,270,000	USD	92
2016-01-01 to 2016-09-30	181,732,000	USD	274
2015-07-01 to 2015-09-30	95,826,000	USD	92
2015-01-01 to 2015-09-30	280,574,000	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
2016-07-01 to 2016-09-30	2,804,000	USD	92
2016-01-01 to 2016-09-30	1,512,000	USD	274
2015-07-01 to 2015-09-30	-983,000	USD	92
2015-01-01 to 2015-09-30	1,421,000	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
2016-01-01 to 2016-09-30	134,082,000	USD	274
2015-01-01 to 2015-09-30	177,765,000	USD	273

Change in accounts payable

The cash flow adjustment for the change in payables during the period. A positive value under this concept means payables grew and added to operating cash flow.

Period	Value	Unit	Days
2016-01-01 to 2016-09-30	33,694,000	USD	274
2015-01-01 to 2015-09-30	25,003,000	USD	273

Inspect the source

Entity: Paragon Offshore plc / CIK 0001594590
Captured: 2026-09-22 19:53 UTC
SEC response SHA-256: 04dd6936c7d6ea3ce8e8ea7f3f21b1047efc5bda306708cd495dbdc8c008c14e

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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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with urlopen("https://canlicapital.com/company-data/0001594590.json") as response:
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print(record["policy"])
for concept in record["concepts"]:
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