LEADER CAPITAL HOLDINGS CORP.: 10-Q filed 2023-08-25

Name: LEADER CAPITAL HOLDINGS CORP.: 10-Q filed 2023-08-25
Creator: LEADER CAPITAL HOLDINGS CORP.

What LEADER CAPITAL HOLDINGS CORP. reported in its quarterly report filed 2023-08-25 (fiscal Q3 2023): 48 published measures, 128 facts as tagged in accession 0001493152-23-030120.

This filing

Form: 10-Q (quarterly report)
Filed: 2023-08-25
Fiscal period: fiscal Q3 2023
Accession: 0001493152-23-030120 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.

Period	Value	Unit	Days
At 2023-05-31	284,838	USD
At 2022-08-31	718,818	USD

Total liabilities

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

Period	Value	Unit	Days
At 2023-05-31	2,956,037	USD
At 2022-08-31	2,918,925	USD

Stockholders equity

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

Period	Value	Unit
At 2023-05-31	-2,671,199	USD
At 2023-02-28	-2,851,104	USD
At 2022-08-31	-2,200,107	USD
At 2022-05-31	-122,500	USD
At 2022-02-28	-328,135	USD
At 2021-08-31	314,255	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	Days
At 2023-05-31	162,802	USD
At 2022-08-31	213,270	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
2023-03-01 to 2023-05-31	-734,695	USD	92
2022-09-01 to 2023-05-31	-2,180,698	USD	273
2022-03-01 to 2022-05-31	-4,774,115	USD	92
2021-09-01 to 2022-05-31	-9,270,401	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
2022-09-01 to 2023-05-31	-1,200,436	USD	273
2021-09-01 to 2022-05-31	-2,367,049	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
2022-09-01 to 2023-05-31	1,102	USD	273
2021-09-01 to 2022-05-31	38,419	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
2022-09-01 to 2023-05-31	300,000	USD	273

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.

Period	Value	Unit	Days
2023-03-01 to 2023-05-31	15,721	USD	92
2022-09-01 to 2023-05-31	364,182	USD	273
2022-03-01 to 2022-05-31	134,091	USD	92
2021-09-01 to 2022-05-31	156,527	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
2022-09-01 to 2023-05-31	1,156,372	USD	273
2021-09-01 to 2022-05-31	1,930,446	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
2022-09-01 to 2023-05-31	-1,102	USD	273
2021-09-01 to 2022-05-31	-39,856	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 2023-05-31	-37,101,862	USD
At 2022-08-31	-34,921,164	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
2023-03-01 to 2023-05-31	209,052,870	shares	92
2022-09-01 to 2023-05-31	203,769,902	shares	273
2022-03-01 to 2022-05-31	184,072,180	shares	92
2021-09-01 to 2022-05-31	171,713,173	shares	273

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
2023-03-01 to 2023-05-31	209,052,870	shares	92
2022-09-01 to 2023-05-31	203,769,902	shares	273
2022-03-01 to 2022-05-31	184,072,180	shares	92
2021-09-01 to 2022-05-31	171,713,173	shares	273

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
2023-03-01 to 2023-05-31	0	USD/shares	92
2022-09-01 to 2023-05-31	-0.01	USD/shares	273
2022-03-01 to 2022-05-31	-0.02	USD/shares	92
2021-09-01 to 2022-05-31	-0.05	USD/shares	273

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
2023-03-01 to 2023-05-31	0	USD/shares	92
2022-09-01 to 2023-05-31	-0.01	USD/shares	273
2022-03-01 to 2022-05-31	-0.02	USD/shares	92
2021-09-01 to 2022-05-31	-0.05	USD/shares	273

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
2022-03-01 to 2022-05-31	-4,483	USD	92
2021-09-01 to 2022-05-31	-13,447	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 2023-05-31	15,060	USD
At 2022-08-31	71,004	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
2022-09-01 to 2023-05-31	655,144	USD	273
2021-09-01 to 2022-05-31	2,259,025	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
2023-03-01 to 2023-05-31	-630,814	USD	92
2022-09-01 to 2023-05-31	-1,983,714	USD	273
2022-03-01 to 2022-05-31	-1,805,406	USD	92
2021-09-01 to 2022-05-31	-5,073,107	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 2023-05-31	230,878	USD
At 2022-08-31	401,958	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
2023-03-01 to 2023-05-31	33,187	USD	92
2022-09-01 to 2023-05-31	94,788	USD	273
2022-03-01 to 2022-05-31	11,642	USD	92
2021-09-01 to 2022-05-31	62,338	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 2023-05-31	2,756,037	USD
At 2022-08-31	2,650,503	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 2023-05-31	3,935	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 2023-05-31	2,700	USD
At 2022-08-31	4,413	USD

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 2022-08-31	8,074	USD

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.

Period	Value	Unit	Days
2023-03-01 to 2023-05-31	26,781	USD	92
2022-09-01 to 2023-05-31	243,469	USD	273
2022-03-01 to 2022-05-31	104,861	USD	92
2021-09-01 to 2022-05-31	366,040	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 2023-05-31	206,470,825	shares
At 2022-08-31	191,770,825	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 2023-05-31	33,917,106	USD
At 2022-08-31	32,339,182	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 2023-05-31	492,910	USD
At 2022-08-31	362,698	USD

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.

Period	Value	Unit	Days
At 2023-05-31	32,734	USD
At 2022-08-31	227,230	USD

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.

Period	Value	Unit	Days
At 2023-05-31	28,093	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 2023-05-31	128,455	USD
At 2022-08-31	203,321	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 2023-05-31	113,395	USD
At 2022-08-31	132,317	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 2023-05-31	3,935	USD
At 2022-08-31	4,304	USD

Accrued current liabilities

Current obligations accrued for goods and services received but not yet invoiced or paid. This is one component of current liabilities, not all short-term obligations.

Period	Value	Unit	Days
At 2023-05-31	289,392	USD
At 2022-08-31	197,428	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 2023-05-31	65,376	USD
At 2022-08-31	176,201	USD

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.

Period	Value	Unit
At 2023-05-31	50,000	USD
At 2022-08-31	169,951	USD
At 2022-05-31	188,508	USD
At 2021-08-31	16,225	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
2023-03-01 to 2023-05-31	-734,695	USD	92
2022-09-01 to 2023-05-31	-2,180,698	USD	273
2022-03-01 to 2022-05-31	-4,778,598	USD	92
2021-09-01 to 2022-05-31	-9,283,848	USD	273

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.

Period	Value	Unit	Days
2023-03-01 to 2023-05-31	-657,264	USD	92
2022-09-01 to 2023-05-31	-2,050,486	USD	273
2022-03-01 to 2022-05-31	-4,532,577	USD	92
2021-09-01 to 2022-05-31	-9,017,780	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
2023-03-01 to 2023-05-31	687,606	USD	92
2022-09-01 to 2023-05-31	2,155,333	USD	273
2022-03-01 to 2022-05-31	1,809,371	USD	92
2021-09-01 to 2022-05-31	4,590,793	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
2023-03-01 to 2023-05-31	8,883	USD	92
2022-09-01 to 2023-05-31	30,999	USD	273
2022-03-01 to 2022-05-31	11,666	USD	92
2021-09-01 to 2022-05-31	32,738	USD	273

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
2023-03-01 to 2023-05-31	123	USD	92
2022-09-01 to 2023-05-31	369	USD	273
2022-03-01 to 2022-05-31	22,534	USD	92
2021-09-01 to 2022-05-31	67,542	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
2023-03-01 to 2023-05-31	-70,694	USD	92
2022-09-01 to 2023-05-31	-102,196	USD	273
2022-03-01 to 2022-05-31	-159,003	USD	92
2021-09-01 to 2022-05-31	-164,526	USD	273

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
2022-03-01 to 2022-05-31	-4,483	USD	92
2021-09-01 to 2022-05-31	-13,447	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
2022-09-01 to 2023-05-31	55,958	USD	273
2021-09-01 to 2022-05-31	78,092	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
2022-09-01 to 2023-05-31	-1,655	USD	273
2021-09-01 to 2022-05-31	2,415	USD	273

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
2022-09-01 to 2023-05-31	-7,948	USD	273
2021-09-01 to 2022-05-31	8,799	USD	273

Inspect the source

Entity: LEADER CAPITAL HOLDINGS CORP. / CIK 0001715433
Captured: 2026-09-22 19:54 UTC
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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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"])))