ACAT · XBRL financial data

NP Life Sciences Health Industry Group financial statements, every quarter

The same tables from 12 filings, lined up. Matched by XBRL tag: renamed lines keep their history.

How these numbers work

Every number comes from the company's XBRL financial data filed with the SEC, and each one links to its filing.
Lines are matched by XBRL tag, so a line renamed between filings keeps its history.
* marks a quarter worked out from the filing totals: the 10-K year minus the first three quarters, or a year-to-date total minus the earlier one. Fourth-quarter earnings per share is fourth-quarter net income over the fourth-quarter weighted shares.
0 means a filing states zero; a dash (—) means no filing states that number.
“year only” means the 10-K gives the full year but not the quarters needed to work out the fourth. A worked-out quarter of revenue, cost of revenue or operating cash flow more than twice the company's largest quarter of the two years before is shown this way too.
Gross profit is shown as the company reports it; a worked-out quarter must equal revenue less cost of revenue for that quarter, or it is a dash.
Operating income can be above gross profit when the company books other operating income between the two, shown on its own line.
Shares outstanding come from each filing's cover page, as of the date printed there.
Quarters are fiscal: Q2 FY27 is the second quarter of the company's fiscal 2027.

Income statement

Fiscal quarters (ACAT's year ends in late December)

In thousands of dollars	Q1 FY21Mar 31, 2021	Q2 FY21Jun 30, 2021	Q3 FY21Sep 30, 2021	Q4 FY21Dec 31, 2021	Q1 FY22Mar 31, 2022	Q2 FY22Jun 30, 2022	Q3 FY22Sep 30, 2022	Q4 FY22Dec 31, 2022	Q1 FY23Mar 31, 2023	Q2 FY23Jun 30, 2023	Q3 FY23Sep 30, 2023	Q4 FY23Dec 31, 2023
Revenue from contracts with customers	—	—	—	year only	—	15	41	46*	30	107	18	10*
General and administrative	24	53	21	3*	31	14	46	29*	29	36	55	46*
Operating income (loss)	(24)	(53)	(21)	32*	(31)	1	(5)	17*	1	71	(37)	(36)*
Interest expense	—	—	—	—	—	—	—	year only	—	—	—	year only
Other income (expense)	—	—	—	—	—	(0)	0*	—	—	(0)	(0)	—
Income tax expense (benefit)	—	—	—	—	—	—	—	—	—	—	(2)*	(21)*
Net income (loss)	(24)	(53)	(21)	32*	(31)	1	(5)	17*	1	71	(38)	(15)*
Earnings per share, basic USD per share	0.00	—	—	—	0.00	—	—	0.00*	0.00	—	—	0.00*
Weighted average shares, basic thousands of shares	42,960	42,960	42,960	42,960*	42,960	42,960	42,960	42,960*	42,960	42,960	42,960	42,960*
Weighted average shares, diluted thousands of shares	—	—	—	—	—	42,960	42,960	—	—	42,960	42,960	—

Fiscal quarters (ACAT's year ends in late December)

In thousands of dollars	Q1 FY21Mar 31, 2021	Q2 FY21Jun 30, 2021	Q3 FY21Sep 30, 2021	Q4 FY21Dec 31, 2021	Q1 FY22Mar 31, 2022	Q2 FY22Jun 30, 2022	Q3 FY22Sep 30, 2022	Q4 FY22Dec 31, 2022	Q1 FY23Mar 31, 2023	Q2 FY23Jun 30, 2023	Q3 FY23Sep 30, 2023	Q4 FY23Dec 31, 2023
Cash and cash equivalents	89	41	25	28	23	1	7	122	140	125	85	71
Total assets	90	41	25	38	25	17	17	128	142	144	95	77
Accounts payable	—	—	—	—	—	4	9	6	6	6	6	6
Accrued liabilities	10	14	19	0	3	5	5	3	3	3	3	25
Total current liabilities	—	—	—	—	—	—	—	108	—	—	—	38
Total liabilities	10	14	19	0	18	9	14	108	122	77	64	60
Accumulated deficit	(285)	(338)	(359)	(326)	(358)	(356)	(362)	(345)	(344)	(298)	(333)	(348)
Total stockholders' equity	80	27	6	38	7	8	3	19	21	67	32	—
Total liabilities and equity	90	41	25	38	25	17	17	128	142	144	95	77
Common shares outstanding (cover page) thousands of shares	42,960	42,960	42,960	42,960	42,960	42,960	42,960	42,960	42,960	42,960	42,960	42,960

Fiscal quarters (ACAT's year ends in late December)

In thousands of dollars	Q1 FY21Mar 31, 2021	Q2 FY21Jun 30, 2021	Q3 FY21Sep 30, 2021	Q4 FY21Dec 31, 2021	Q1 FY22Mar 31, 2022	Q2 FY22Jun 30, 2022	Q3 FY22Sep 30, 2022	Q4 FY22Dec 31, 2022	Q1 FY23Mar 31, 2023	Q2 FY23Jun 30, 2023	Q3 FY23Sep 30, 2023	Q4 FY23Dec 31, 2023
Net income (loss)	(24)	(53)	(21)	32*	(31)	1	(5)	17*	1	71	(38)	(15)*
Net cash from operating activities	(29)	(49)*	(16)*	3*	(5)	(23)*	6*	year only	18	(37)*	(41)*	(14)*
Proceeds from long-term debt	—	—	—	—	—	—	—	—	—	—	—	year only
Net cash from financing activities	—	—	—	—	—	—	—	—	—	—	0*	0*
Net change in cash	(29)	(49)*	(16)*	3*	(5)	(23)*	6*	115*	18	(15)*	(41)*	(14)*

SIC 8200 and related industry codes, similar size. Each row is the latest quarter reported.

How peers are chosen

SIC 8200 and related industry codes with public float (or, where float is missing, quarterly revenue) between 0.2x and 5x the company's.
Each row is the latest quarter the company has reported, named in the Quarter column; when that filing is a 10-K, it is the fourth quarter, never the full year.
Runway shows only for companies burning cash with under $10B of public float.
* marks a quarter worked out from the filing totals: for a 10-K, the year less the first three quarters; for a 10-Q, the year-to-date total less the earlier one.
A cell reading “year only” links to a 10-K that gives only the full year: without all three earlier quarters there is no fourth quarter to work out, and the year total is never shown as a quarter.

Company	Cash ($K)	Revenue, quarter ($K)	Operating cash flow, quarter ($K)	Shares outstanding	Runway	Quarter
NP Life Sciences Health Industry Group	71	10*	(14)*	43.0M	5.1 quarters	Q4 FY23 10-KDec 31, 2023
ATA Creativity Global	85,236	year only	year only	63.9M	—	Q4 FY25 20-FDec 31, 2025
Afya	1,125,381	year only	year only	not reported	—	Q4 FY25 20-FDec 31, 2025
Ambow Education Holding	4,469	2,393	1,067*	not reported	—	Q2 FY26 10-QJun 30, 2026
American Public Education	146,548	171,731	12,137*	18.3M	—	Q2 FY26 10-QJun 30, 2026
Aspen Group	1,604	15,574	(1,830)*	25.5M	0.9 quarters	Q3 FY23 10-QJan 31, 2023
Covista	222,223	511,534	114,038	33.3M	—	Q1 FY27 10-QSep 30, 2026
Bright Scholar Education Holdings	493,377	year only	year only	118.7M	—	Q4 FY24 20-FAug 31, 2024
Boxlight	4,302	25,918	(2,423)*	667,393	1.8 quarters	Q2 FY26 10-QJun 30, 2026

Not investment advice. Not affiliated with the U.S. SEC.