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BRAIN SCIENTIFIC INC.: 10-Q filed 2021-05-24

What BRAIN SCIENTIFIC INC. reported in its quarterly report filed 2021-05-24 (fiscal Q1 2021): 36 published measures, 70 facts as tagged in accession 0001213900-21-028684.

This filing

Form
10-Q (quarterly report)
Filed
2021-05-24
Fiscal period
fiscal Q1 2021
Accession
0001213900-21-028684 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 BRAIN SCIENTIFIC INC. filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

PeriodValueUnitDays
At 2021-03-31197,647USD
At 2020-12-31440,218USD

Total liabilities

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

PeriodValueUnitDays
At 2021-03-317,984,052USD
At 2020-12-315,237,042USD

Stockholders equity

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

PeriodValueUnitDays
At 2021-03-31-7,786,405USD
At 2020-12-31-4,796,824USD
At 2020-03-31-1,832,329USD
At 2019-12-31-895,532USD

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.

PeriodValueUnitDays
At 2021-03-3195,184USD
At 2020-12-31272,856USD
At 2020-03-3127,947USD
At 2019-12-31261,436USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

PeriodValueUnitDays
2021-01-01 to 2021-03-31-3,197,829USD90
2020-01-01 to 2020-03-31-951,660USD91

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

PeriodValueUnitDays
2021-01-01 to 2021-03-31-577,787USD90
2020-01-01 to 2020-03-31-252,319USD91

Revenue

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

PeriodValueUnitDays
2021-01-01 to 2021-03-31117,229USD90
2020-01-01 to 2020-03-31133,845USD91

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

PeriodValueUnitDays
2021-01-01 to 2021-03-31400,000USD90
2020-01-01 to 2020-03-3120,000USD91

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

PeriodValueUnitDays
At 2021-03-31-11,154,691USD
At 2020-12-31-7,956,862USD

Income tax expense or benefit

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

PeriodValueUnitDays
2021-01-01 to 2021-03-31622USD90

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.

PeriodValueUnitDays
At 2021-03-31126USD
At 2020-12-31302USD

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.

PeriodValueUnitDays
2020-01-01 to 2020-03-315,914USD91

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.

PeriodValueUnitDays
2021-01-01 to 2021-03-31-800,409USD90
2020-01-01 to 2020-03-31-451,992USD91

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.

PeriodValueUnitDays
At 2021-03-31197,521USD
At 2020-12-31439,916USD

Interest expense

Borrowing costs recognized as interest expense. This is distinct from cash interest paid and may not include every capitalized borrowing cost.

PeriodValueUnitDays
2021-01-01 to 2021-03-31393,848USD90
2020-12-01 to 2020-12-2811,000USD28
2020-01-01 to 2020-03-31453,616USD91

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

PeriodValueUnitDays
At 2021-03-317,964,214USD
At 2020-12-315,205,766USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

PeriodValueUnitDays
At 2020-12-311,460USD

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.

PeriodValueUnitDays
2021-01-01 to 2021-03-31826,692USD90
2020-01-01 to 2020-03-31480,855USD91

Net inventory

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

PeriodValueUnitDays
At 2021-03-311,814USD
At 2020-12-311,461USD

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

PeriodValueUnitDays
2021-01-01 to 2021-03-3126,283USD90
2020-01-01 to 2020-03-3128,863USD91

Research and development expense

Research and development costs recognized as expense. Capitalization policies and acquired projects can make this differ from total cash invested in development.

PeriodValueUnitDays
2021-01-01 to 2021-03-31100,844USD90
2020-01-01 to 2020-03-3196,390USD91

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.

PeriodValueUnitDays
At 2021-03-3119,706,086shares
At 2020-12-3119,628,258shares

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.

PeriodValueUnitDays
At 2021-03-313,352,538USD
At 2020-12-313,144,490USD

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.

PeriodValueUnitDays
At 2021-03-31-3,958USD
At 2020-12-31-4,080USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

PeriodValueUnitDays
At 2021-03-3160,087USD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

PeriodValueUnitDays
At 2021-03-3163,258USD

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.

PeriodValueUnitDays
At 2021-03-3139,736USD
At 2020-12-3193,807USD

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.

PeriodValueUnitDays
2021-01-01 to 2021-03-31-3,197,829USD90
2020-01-01 to 2020-03-31-951,660USD91

Comprehensive income or loss

Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.

PeriodValueUnitDays
2021-01-01 to 2021-03-31-3,197,707USD90
2020-01-01 to 2020-03-31-952,713USD91

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.

PeriodValueUnitDays
2021-01-01 to 2021-03-31511,653USD90
2020-01-01 to 2020-03-31208,635USD91

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.

PeriodValueUnitDays
2021-01-01 to 2021-03-31176USD90
2020-01-01 to 2020-03-31341USD91

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.

PeriodValueUnitDays
2021-01-01 to 2021-03-31-2,396,798USD90
2020-01-01 to 2020-03-31-499,668USD91

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.

PeriodValueUnitDays
2021-01-01 to 2021-03-312,250USD90

Operating lease payments

Cash paid for operating lease liabilities during the period. It differs from lease expense recognized and excludes variable payments in some presentations.

PeriodValueUnitDays
2021-01-01 to 2021-03-3111,905USD90

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.

PeriodValueUnitDays
2021-01-01 to 2021-03-31-1,460USD90
2020-01-01 to 2020-03-311,151USD91

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.

PeriodValueUnitDays
2021-01-01 to 2021-03-31353USD90
2020-01-01 to 2020-03-31371USD91

Inspect the source

Entity
BRAIN SCIENTIFIC INC. / CIK 0001662382
Captured
SEC response SHA-256
65e17d0e702756b77c9b53df1319f658664a8db70c1434c3f7959f007a39e761

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.

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Read the published dataset with Python
import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0001662382.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"])))