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LEADER CAPITAL HOLDINGS CORP.: 10-Q filed 2022-04-21

What LEADER CAPITAL HOLDINGS CORP. reported in its quarterly report filed 2022-04-21 (fiscal Q2 2022): 44 published measures, 117 facts as tagged in accession 0001493152-22-010635.

This filing

Form
10-Q (quarterly report)
Filed
2022-04-21
Fiscal period
fiscal Q2 2022
Accession
0001493152-22-010635 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 LEADER CAPITAL HOLDINGS CORP. filings.

Reported measures

Total assets

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

PeriodValueUnitDays
At 2022-02-283,184,041USD
At 2021-08-313,924,771USD

Total liabilities

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

PeriodValueUnitDays
At 2022-02-283,512,176USD
At 2021-08-313,610,516USD

Stockholders equity

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

PeriodValueUnitDays
At 2022-02-28-328,135USD
At 2021-11-30-328,780USD
At 2021-08-31314,255USD
At 2021-02-2839,415USD
At 2020-11-30678,639USD
At 2020-08-311,978,646USD

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 2022-02-28157,571USD
At 2021-08-31787,154USD

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
2021-12-01 to 2022-02-28-2,377,399USD90
2021-09-01 to 2022-02-28-4,496,286USD181
2020-12-01 to 2021-02-28-2,570,347USD90
2020-09-01 to 2021-02-28-6,227,407USD181

Operating cash flow

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

PeriodValueUnitDays
2021-09-01 to 2022-02-28-1,940,530USD181
2020-09-01 to 2021-02-28-1,711,187USD181

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

PeriodValueUnitDays
2021-09-01 to 2022-02-2827,787USD181
2020-09-01 to 2021-02-2858,609USD181

Contract revenue excluding tax

Revenue from customer contracts excluding assessed taxes under this specific taxonomy concept. It is not automatically comparable to older revenue tags.

PeriodValueUnitDays
2021-12-01 to 2022-02-287,631USD90
2021-09-01 to 2022-02-2822,436USD181
2020-12-01 to 2021-02-2832,389USD90
2020-09-01 to 2021-02-2855,252USD181

Financing cash flow

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

PeriodValueUnitDays
2021-09-01 to 2022-02-281,340,646USD181
2020-09-01 to 2021-02-281,449,707USD181

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

PeriodValueUnitDays
2021-09-01 to 2022-02-28-29,224USD181
2020-09-01 to 2021-02-28-59,632USD181

Retained earnings or deficit

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

PeriodValueUnitDays
At 2022-02-28-27,497,353USD
At 2021-08-31-23,001,067USD

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
2021-12-01 to 2022-02-28-4,482USD90
2021-09-01 to 2022-02-28-8,964USD181
2020-12-01 to 2021-02-28-5,115USD90
2020-09-01 to 2021-02-28-10,229USD181

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 2022-02-2876,081USD
At 2021-08-3169,760USD

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
2021-09-01 to 2022-02-281,060,813USD181
2020-09-01 to 2021-02-283,834,592USD181

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
2021-12-01 to 2022-02-28-1,251,961USD90
2021-09-01 to 2022-02-28-3,267,701USD181
2020-12-01 to 2021-02-28-2,710,993USD90
2020-09-01 to 2021-02-28-5,897,970USD181

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 2022-02-28421,926USD
At 2021-08-311,021,564USD

Interest expense

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

PeriodValueUnitDays
2021-12-01 to 2022-02-2822,196USD90
2021-09-01 to 2022-02-2850,596USD181
2020-12-01 to 2021-02-2816,957USD90
2020-09-01 to 2021-02-2832,403USD181

Current liabilities

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

PeriodValueUnitDays
At 2022-02-283,308,977USD
At 2021-08-312,542,683USD

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.

PeriodValueUnitDays
At 2022-02-281,747,945USD
At 2021-08-311,747,945USD

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.

PeriodValueUnitDays
At 2022-02-28587,238USD

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 2022-02-282,527USD
At 2021-08-311,567USD

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 2022-02-2811,186USD
At 2021-08-311,128USD

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
2021-12-01 to 2022-02-28114,896USD90
2021-09-01 to 2022-02-28261,179USD181
2020-12-01 to 2021-02-28157,594USD90
2020-09-01 to 2021-02-28304,565USD181

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 2022-02-28167,959,219shares
At 2021-08-31157,949,219shares

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 2022-02-2827,312,453USD
At 2021-08-3123,470,641USD

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 2022-02-28-160,031USD
At 2021-08-31-171,114USD

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 2022-02-28324,928USD
At 2021-08-31352,354USD

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 2022-02-28324,928USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

PeriodValueUnitDays
At 2022-02-28191,536USD
At 2021-08-31180,712USD

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.

PeriodValueUnitDays
At 2022-02-28115,455USD
At 2021-08-31110,952USD

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.

PeriodValueUnitDays
At 2022-02-28587,238USD
At 2021-08-31630,809USD

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 2022-02-28250,642USD
At 2021-08-31231,715USD

Current contract liabilities

Consideration received before performance obligations are satisfied, often called deferred revenue. It is an obligation to deliver, not earned revenue or cash available.

PeriodValueUnitDays
At 2022-02-282,853USD
At 2021-08-3116,225USD
At 2021-02-289,962USD
At 2020-08-312,896USD

Net deferred tax liabilities

Deferred tax liabilities net of related assets under this concept. The amount reflects timing differences and is not tax currently due.

PeriodValueUnitDays
At 2022-02-28116,538USD
At 2021-08-31125,502USD

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.

PeriodValueUnitDays
2021-12-01 to 2022-02-28-2,381,881USD90
2021-09-01 to 2022-02-28-4,505,250USD181
2020-12-01 to 2021-02-28-2,575,462USD90
2020-09-01 to 2021-02-28-6,237,636USD181

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
2021-12-01 to 2022-02-28-2,377,399USD90
2021-09-01 to 2022-02-28-4,485,203USD181
2020-12-01 to 2021-02-28-2,534,556USD90
2020-09-01 to 2021-02-28-6,191,823USD181

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
2021-12-01 to 2022-02-281,110,932USD90
2021-09-01 to 2022-02-282,781,422USD181
2020-12-01 to 2021-02-282,524,760USD90
2020-09-01 to 2021-02-285,477,927USD181

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
2021-12-01 to 2022-02-2811,217USD90
2021-09-01 to 2022-02-2821,072USD181
2020-12-01 to 2021-02-289,308USD90
2020-09-01 to 2021-02-2819,535USD181

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.

PeriodValueUnitDays
2021-12-01 to 2022-02-2822,509USD90
2021-09-01 to 2022-02-2845,008USD181
2020-12-01 to 2021-02-2825,583USD90
2020-09-01 to 2021-02-2851,178USD181

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
2021-12-01 to 2022-02-28-30,894USD90
2021-09-01 to 2022-02-28-5,523USD181
2020-12-01 to 2021-02-281,733USD90
2020-09-01 to 2021-02-2823,025USD181

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.

PeriodValueUnitDays
2021-12-01 to 2022-02-28-4,482USD90
2021-09-01 to 2022-02-28-8,964USD181
2020-12-01 to 2021-02-28-5,115USD90
2020-09-01 to 2021-02-28-10,229USD181

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
2021-09-01 to 2022-02-2842,000USD181
2020-09-01 to 2021-02-2836,666USD181

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
2021-09-01 to 2022-02-28991USD181

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
2021-09-01 to 2022-02-2810,164USD181
2020-09-01 to 2021-02-281,774USD181

Inspect the source

Entity
LEADER CAPITAL HOLDINGS CORP. / CIK 0001715433
Captured
SEC response SHA-256
4d54d937811453efcf8d18e30d2a9bd6dd08873d3163ad19a5ce74da52b0c854

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.

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

with urlopen("https://canlicapital.com/company-data/0001715433.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"])))