LIQUIDIA CORPORATION: 10-K filed 2024-03-13

Name: LIQUIDIA CORPORATION: 10-K filed 2024-03-13
Creator: LIQUIDIA CORPORATION

What LIQUIDIA CORPORATION reported in its annual report filed 2024-03-13 (fiscal FY 2023): 42 published measures, 84 facts as tagged in accession 0001558370-24-003051.

This filing

Form: 10-K (annual report)
Filed: 2024-03-13
Fiscal period: fiscal FY 2023
Accession: 0001558370-24-003051 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 LIQUIDIA CORPORATION 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 2023-12-31	118,332,000	USD
At 2022-12-31	129,198,000	USD

Total liabilities

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

Period	Value	Unit	Days
At 2023-12-31	71,039,000	USD
At 2022-12-31	38,776,000	USD

Stockholders equity

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

Period	Value	Unit
At 2023-12-31	47,293,000	USD
At 2022-12-31	90,422,000	USD
At 2021-12-31	65,265,000	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	Days
At 2023-12-31	83,679,000	USD
At 2022-12-31	93,283,000	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
2023-01-01 to 2023-12-31	-78,502,000	USD	365
2022-01-01 to 2022-12-31	-41,015,000	USD	365

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
2023-01-01 to 2023-12-31	-41,564,000	USD	365
2022-01-01 to 2022-12-31	-28,588,000	USD	365

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
2023-01-01 to 2023-12-31	1,290,000	USD	365
2022-01-01 to 2022-12-31	592,000	USD	365

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
2023-01-01 to 2023-12-31	17,488,000	USD	365
2022-01-01 to 2022-12-31	15,935,000	USD	365

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
2023-01-01 to 2023-12-31	43,248,000	USD	365
2022-01-01 to 2022-12-31	64,964,000	USD	365

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
2023-01-01 to 2023-12-31	-11,288,000	USD	365
2022-01-01 to 2022-12-31	-587,000	USD	365

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 2023-12-31	-429,098,000	USD
At 2022-12-31	-350,596,000	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
2023-01-01 to 2023-12-31	64,993,476	shares	365
2022-01-01 to 2022-12-31	60,958,862	shares	365

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
2023-01-01 to 2023-12-31	64,993,476	shares	365
2022-01-01 to 2022-12-31	60,958,862	shares	365

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
2023-01-01 to 2023-12-31	-1.21	USD/shares	365
2022-01-01 to 2022-12-31	-0.67	USD/shares	365

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
2023-01-01 to 2023-12-31	-1.21	USD/shares	365
2022-01-01 to 2022-12-31	-0.67	USD/shares	365

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
2023-01-01 to 2023-12-31	0	USD	365
2022-01-01 to 2022-12-31	0	USD	365

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 2023-12-31	4,480,000	USD
At 2022-12-31	4,151,000	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
2023-01-01 to 2023-12-31	10,089,000	USD	365
2022-01-01 to 2022-12-31	9,298,000	USD	365

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
2023-01-01 to 2023-12-31	-73,384,000	USD	365
2022-01-01 to 2022-12-31	-38,770,000	USD	365

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 2023-12-31	89,899,000	USD
At 2022-12-31	99,811,000	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
2023-01-01 to 2023-12-31	6,273,000	USD	365
2022-01-01 to 2022-12-31	2,338,000	USD	365

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 2023-12-31	18,550,000	USD
At 2022-12-31	8,800,000	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 2023-12-31	1,396,000	USD
At 2022-12-31	2,197,000	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 2023-12-31	3,903,000	USD
At 2022-12-31	3,903,000	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 2023-12-31	4,061,000	USD
At 2022-12-31	5,017,000	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
2023-01-01 to 2023-12-31	43,242,000	USD	365
2022-01-01 to 2022-12-31	19,435,000	USD	365

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 2023-12-31	68,629,575	shares
At 2022-12-31	64,517,912	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 2023-12-31	476,322,000	USD
At 2022-12-31	440,954,000	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 2023-12-31	1,704,000	USD
At 2022-12-31	2,101,000	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 2023-12-31	3,332,000	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 2023-12-31	19,794,000	USD
At 2022-12-31	18,265,000	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 2023-12-31	15,314,000	USD
At 2022-12-31	14,114,000	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 2023-12-31	3,430,000	USD
At 2022-12-31	3,726,000	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 2023-12-31	2,159,000	USD
At 2022-12-31	1,511,000	USD

Net deferred tax assets

Deferred tax assets after the valuation allowance. Realization depends on future taxable income, so the balance is not a receivable from tax authorities.

Period	Value	Unit	Days
At 2023-12-31	2,099,000	USD
At 2022-12-31	2,149,000	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
2023-01-01 to 2023-12-31	-78,502,000	USD	365
2022-01-01 to 2022-12-31	-41,015,000	USD	365

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
2023-01-01 to 2023-12-31	44,742,000	USD	365
2022-01-01 to 2022-12-31	32,411,000	USD	365

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
2023-01-01 to 2023-12-31	2,178,000	USD	365
2022-01-01 to 2022-12-31	3,647,000	USD	365

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
2023-01-01 to 2023-12-31	300,000	USD	365
2022-01-01 to 2022-12-31	700,000	USD	365

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
2023-01-01 to 2023-12-31	-5,118,000	USD	365
2022-01-01 to 2022-12-31	-2,245,000	USD	365

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
2023-01-01 to 2023-12-31	360,000	USD	365
2022-01-01 to 2022-12-31	1,626,000	USD	365

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
2023-01-01 to 2023-12-31	-1,152,000	USD	365
2022-01-01 to 2022-12-31	814,000	USD	365

Inspect the source

Entity: LIQUIDIA CORPORATION / CIK 0001819576
Captured: 2026-09-21T17:29:05.153Z
SEC response SHA-256: 8f1d77561a1f9b9fff559416f61f924ce9608a44172ffb889dcc4a7b29d54a6f

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

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import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0001819576.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"])))