Rocky Mountain Chocolate Factory, Inc.: 10-Q filed 2016-01-14

Name: Rocky Mountain Chocolate Factory, Inc.: 10-Q filed 2016-01-14
Creator: Rocky Mountain Chocolate Factory, Inc.

What Rocky Mountain Chocolate Factory, Inc. reported in its quarterly report filed 2016-01-14 (fiscal Q3 2016): 40 published measures, 109 facts as tagged in accession 0001437749-16-023677.

This filing

Form: 10-Q (quarterly report)
Filed: 2016-01-14
Fiscal period: fiscal Q3 2016
Accession: 0001437749-16-023677 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 Rocky Mountain Chocolate Factory, 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
At 2015-11-30	31,533,772	USD
At 2015-02-28	34,138,213	USD
At 2014-11-30	37,870,449	USD

Stockholders equity

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

Period	Value	Unit	Days
At 2015-11-30	18,172,961	USD
At 2015-02-28	19,737,855	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 2015-11-30	5,153,920	USD
At 2015-02-28	7,157,371	USD
At 2014-11-30	7,860,305	USD
At 2014-02-28	5,859,729	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
2015-09-01 to 2015-11-30	440,801	USD	91
2015-03-01 to 2015-11-30	1,983,556	USD	275
2014-09-01 to 2014-11-30	962,378	USD	91
2014-03-01 to 2014-11-30	2,551,068	USD	275

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
2015-03-01 to 2015-11-30	625,180	USD	275
2014-03-01 to 2014-11-30	446,166	USD	275

Revenue

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

Period	Value	Unit	Days
2015-09-01 to 2015-11-30	9,807,313	USD	91
2015-03-01 to 2015-11-30	29,445,889	USD	275
2014-09-01 to 2014-11-30	10,561,562	USD	91
2014-03-01 to 2014-11-30	30,341,216	USD	275

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 2015-11-30	11,391,255	USD
At 2015-02-28	11,524,708	USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

Period	Value	Unit	Days
2015-09-01 to 2015-11-30	5,840,407	shares	91
2015-03-01 to 2015-11-30	5,911,561	shares	275
2014-09-01 to 2014-11-30	6,162,829	shares	91
2014-03-01 to 2014-11-30	6,171,327	shares	275

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

Period	Value	Unit	Days
2015-09-01 to 2015-11-30	6,022,149	shares	91
2015-03-01 to 2015-11-30	6,120,734	shares	275
2014-09-01 to 2014-11-30	6,380,856	shares	91
2014-03-01 to 2014-11-30	6,436,480	shares	275

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

Period	Value	Unit	Days
2015-09-01 to 2015-11-30	0.08	USD/shares	91
2015-03-01 to 2015-11-30	0.34	USD/shares	275
2014-09-01 to 2014-11-30	0.16	USD/shares	91
2014-03-01 to 2014-11-30	0.41	USD/shares	275

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

Period	Value	Unit	Days
2015-09-01 to 2015-11-30	0.07	USD/shares	91
2015-03-01 to 2015-11-30	0.32	USD/shares	275
2014-09-01 to 2014-11-30	0.15	USD/shares	91
2014-03-01 to 2014-11-30	0.4	USD/shares	275

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
2015-09-01 to 2015-11-30	439,355	USD	91
2015-03-01 to 2015-11-30	1,286,400	USD	275
2014-09-01 to 2014-11-30	554,500	USD	91
2014-03-01 to 2014-11-30	1,368,165	USD	275

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 2015-11-30	6,564,819	USD
At 2015-02-28	6,797,536	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
2015-03-01 to 2015-11-30	615,740	USD	275
2014-03-01 to 2014-11-30	700,526	USD	275

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
2015-09-01 to 2015-11-30	1,251,765	USD	91
2015-03-01 to 2015-11-30	4,360,225	USD	275
2014-09-01 to 2014-11-30	1,553,622	USD	91
2014-03-01 to 2014-11-30	4,329,523	USD	275

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 2015-11-30	15,509,403	USD
At 2015-02-28	17,657,887	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
2015-09-01 to 2015-11-30	52,553	USD	91
2015-03-01 to 2015-11-30	167,424	USD	275
2014-09-01 to 2014-11-30	60,666	USD	91
2014-03-01 to 2014-11-30	183,333	USD	275

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 2015-11-30	8,140,109	USD
At 2015-02-28	8,287,372	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 2015-11-30	1,851,747	USD
At 2015-02-28	1,675,746	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 2015-11-30	2,977,473	USD
At 2015-02-28	2,977,473	USD

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.

Period	Value	Unit	Days
At 2015-11-30	5,663,112	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 2015-11-30	4,107,459	USD
At 2015-02-28	4,291,470	USD

Common-stock repurchase payments

Cash paid to reacquire common stock during the period. This is not an authorization limit or a direct measure of the net change in share count.

Period	Value	Unit	Days
2015-03-01 to 2015-11-30	3,030,708	USD	275
2014-03-01 to 2014-11-30	1,904,829	USD	275

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

Period	Value	Unit	Days
At 2015-11-30	5,071,320	USD
At 2015-02-28	4,785,376	USD

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
2015-09-01 to 2015-11-30	5,202,953	USD	91
2015-03-01 to 2015-11-30	14,448,327	USD	275
2014-09-01 to 2014-11-30	5,527,876	USD	91
2014-03-01 to 2014-11-30	14,229,018	USD	275

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 2015-11-30	5,390,807	USD
At 2015-02-28	6,292,367	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 2015-11-30	18,502,468	USD
At 2015-02-28	18,827,072	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 2015-11-30	11,937,649	USD
At 2015-02-28	12,029,536	USD

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.

Period	Value	Unit	Days
At 2015-11-30	424,599	USD
At 2015-02-28	440,428	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 2015-11-30	149,890	USD
At 2015-02-28	157,127	USD

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
2015-09-01 to 2015-11-30	773,636	USD	91
2015-03-01 to 2015-11-30	2,947,215	USD	275
2014-09-01 to 2014-11-30	954,664	USD	91
2014-03-01 to 2014-11-30	2,821,299	USD	275

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
2015-09-01 to 2015-11-30	1,087,633	USD	91
2015-03-01 to 2015-11-30	3,550,781	USD	275
2014-09-01 to 2014-11-30	1,230,495	USD	91
2014-03-01 to 2014-11-30	3,816,996	USD	275

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
2015-09-01 to 2015-11-30	343,548	USD	91
2015-03-01 to 2015-11-30	1,064,211	USD	275
2014-09-01 to 2014-11-30	357,865	USD	91
2014-03-01 to 2014-11-30	1,097,404	USD	275

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.

Period	Value	Unit	Days
2015-03-01 to 2015-11-30	277,839	USD	275
2014-03-01 to 2014-11-30	275,790	USD	275

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
2015-09-01 to 2015-11-30	-38,774	USD	91
2015-03-01 to 2015-11-30	-126,610	USD	275
2014-09-01 to 2014-11-30	-44,458	USD	91
2014-03-01 to 2014-11-30	-140,059	USD	275

Deferred income tax expense or benefit

The deferred portion of income tax expense or benefit, arising from timing differences. It is not tax paid in the period.

Period	Value	Unit	Days
2015-03-01 to 2015-11-30	100,108	USD	275
2014-03-01 to 2014-11-30	-250,075	USD	275

Proceeds from issuing common stock

Cash received from issuing common stock during the period. It is gross of costs only where the filer reports it so, and it does not include noncash issuances.

Period	Value	Unit	Days
2014-03-01 to 2014-11-30	69,599	USD	275

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
2015-03-01 to 2015-11-30	-50,028	USD	275
2014-03-01 to 2014-11-30	-307,530	USD	275

Change in inventories

The cash flow adjustment for the change in inventories during the period. A positive value under this concept means inventory grew and reduced operating cash flow.

Period	Value	Unit	Days
2015-03-01 to 2015-11-30	-121,220	USD	275
2014-03-01 to 2014-11-30	208,403	USD	275

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
2015-03-01 to 2015-11-30	-321,489	USD	275
2014-03-01 to 2014-11-30	-190,245	USD	275

Inspect the source

Entity: Rocky Mountain Chocolate Factory, Inc. / CIK 0001616262
Captured: 2026-09-21T17:21:28.723Z
SEC response SHA-256: d7bdf128dc4644c588b56f2c024cd2f294d7bdccb36af832fc2209e9ae410c8e

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

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with urlopen("https://canlicapital.com/company-data/0001616262.json") as response:
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print(record["policy"])
for concept in record["concepts"]:
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