2023 Q3 Form 10-Q Financial Statement

#000121390023088759 Filed on November 20, 2023

View on sec.gov

Income Statement

Concept 2023 Q3 2023 Q2 2022 Q3
Revenue $22.40M $26.74M $27.60M
YoY Change -18.84% -23.84% -26.17%
Cost Of Revenue $17.75M $21.90M $22.41M
YoY Change -20.81% -24.47% -25.61%
Gross Profit $4.650M $4.843M $5.185M
YoY Change -10.32% -20.85% -28.52%
Gross Profit Margin 20.76% 18.11% 18.79%
Selling, General & Admin $6.436M $14.42M $5.722M
YoY Change 12.46% -33.15% -74.21%
% of Gross Profit 138.41% 297.8% 110.37%
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization $657.0K $590.3K $662.2K
YoY Change -0.79% -17.23% -18.51%
% of Gross Profit 14.13% 12.19% 12.77%
Operating Expenses $6.436M $14.42M $5.722M
YoY Change 12.46% -33.15% -74.21%
Operating Profit -$1.786M -$9.579M -$537.7K
YoY Change 232.16% -38.02% -96.4%
Interest Expense $67.55K -$21.02K $82.24K
YoY Change -17.86% -280.58% -407.91%
% of Operating Profit
Other Income/Expense, Net -$2.699K $155.7K $9.546K
YoY Change -128.27% -21.06% -428.04%
Pretax Income -$1.789M -$9.445M -$528.1K
YoY Change 238.68% -38.05% -96.47%
Income Tax -$4.413K -$97.82K
% Of Pretax Income
Net Earnings -$1.784M -$9.347M -$528.1K
YoY Change 237.84% -29.33% -96.5%
Net Earnings / Revenue -7.97% -34.95% -1.91%
Basic Earnings Per Share -$0.13 -$0.04
Diluted Earnings Per Share -$0.13 -$0.70 -$0.04
COMMON SHARES
Basic Shares Outstanding 13.38M shares 13.38M shares 12.93M shares
Diluted Shares Outstanding 13.38M shares 12.93M shares

Balance Sheet

Concept 2023 Q3 2023 Q2 2022 Q3
SHORT-TERM ASSETS
Cash & Short-Term Investments $67.29M $71.14M $69.83M
YoY Change -3.65% 23.15% 217.1%
Cash & Equivalents $67.29M $71.14M $69.83M
Short-Term Investments
Other Short-Term Assets $600.8K $591.3K $18.34M
YoY Change -96.72% -97.63% -37.58%
Inventory $42.60M $46.46M $45.35M
Prepaid Expenses
Receivables $19.91M $16.46M $27.37M
Other Receivables $0.00 $27.56K $17.23K
Total Short-Term Assets $147.2M $151.2M $160.9M
YoY Change -8.53% -1.65% -20.78%
LONG-TERM ASSETS
Property, Plant & Equipment $17.52M $16.69M $17.36M
YoY Change 0.92% -11.55% -19.83%
Goodwill
YoY Change
Intangibles $13.44M $13.56M $13.97M
YoY Change -3.79% -9.19%
Long-Term Investments
YoY Change
Other Assets $4.605M $5.093M $6.597M
YoY Change -30.19% -32.34% -33.04%
Total Long-Term Assets $35.68M $35.45M $37.94M
YoY Change -5.95% -14.25% -20.65%
TOTAL ASSETS
Total Short-Term Assets $147.2M $151.2M $160.9M
Total Long-Term Assets $35.68M $35.45M $37.94M
Total Assets $182.9M $186.7M $198.8M
YoY Change -8.04% -4.32% -20.75%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $1.979M $2.100M $1.651M
YoY Change 19.93% 25.73% -91.22%
Accrued Expenses $10.14M $9.805M $8.512M
YoY Change 19.08% 28.4% -9.3%
Deferred Revenue
YoY Change
Short-Term Debt $3.757M $5.347M $3.785M
YoY Change -0.76% 32.63% -9.61%
Long-Term Debt Due $3.785M
YoY Change
Total Short-Term Liabilities $59.18M $60.38M $57.64M
YoY Change 2.67% 0.05% -26.12%
LONG-TERM LIABILITIES
Long-Term Debt $932.3K $937.0K $1.122M
YoY Change -16.88%
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities $932.3K $937.0K $1.122M
YoY Change -16.88%
TOTAL LIABILITIES
Total Short-Term Liabilities $59.18M $60.38M $57.64M
Total Long-Term Liabilities $932.3K $937.0K $1.122M
Total Liabilities $60.11M $61.31M $58.76M
YoY Change 2.3% 1.61% -24.69%
SHAREHOLDERS EQUITY
Retained Earnings -$118.3M -$116.5M -$104.0M
YoY Change 13.73% 12.71%
Common Stock $13.38K $13.38K $241.4M
YoY Change -99.99% -99.99%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $122.7M $125.4M $140.1M
YoY Change
Total Liabilities & Shareholders Equity $182.9M $186.7M $198.8M
YoY Change -8.04% -4.32% -20.75%

Cashflow Statement

Concept 2023 Q3 2023 Q2 2022 Q3
OPERATING ACTIVITIES
Net Income -$1.784M -$9.347M -$528.1K
YoY Change 237.84% -29.33% -96.5%
Depreciation, Depletion And Amortization $657.0K $590.3K $662.2K
YoY Change -0.79% -17.23% -18.51%
Cash From Operating Activities -$626.5K $4.481M -$2.996M
YoY Change -79.09% -82.64% -297.73%
INVESTING ACTIVITIES
Capital Expenditures $1.507M $1.062M -$228.5K
YoY Change -759.42% -1588.27% 227.47%
Acquisitions
YoY Change
Other Investing Activities $0.00 -$2.440K $912.4K
YoY Change -100.0% -100.11% -51.02%
Cash From Investing Activities -$1.507M -$1.064M $683.9K
YoY Change -320.36% -151.26% -61.86%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net $0.00 $16.76M
YoY Change -100.0%
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities -$1.384M -131.4K $18.03M
YoY Change -107.68% -99.2%
NET CHANGE
Cash From Operating Activities -$626.5K 4.481M -$2.996M
Cash From Investing Activities -$1.507M -1.064M $683.9K
Cash From Financing Activities -$1.384M -131.4K $18.03M
Net Change In Cash -$3.856M 3.286M $12.06M
YoY Change -131.97% -71.25%
FREE CASH FLOW
Cash From Operating Activities -$626.5K $4.481M -$2.996M
Capital Expenditures $1.507M $1.062M -$228.5K
Free Cash Flow -$2.134M $3.420M -$2.767M
YoY Change -22.89% -86.79% -274.6%

Facts In Submission

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CY2022Q3 us-gaap Increase Decrease In Accrued Taxes Payable
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CY2023Q3 us-gaap Increase Decrease In Other Accrued Liabilities
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CY2022Q3 us-gaap Increase Decrease In Other Accrued Liabilities
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CY2022Q3 us-gaap Increase Decrease In Interest Payable Net
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CY2023Q3 us-gaap Net Cash Provided By Used In Operating Activities
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CY2022Q3 us-gaap Net Cash Provided By Used In Operating Activities
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CY2023Q3 us-gaap Payments To Acquire Other Property Plant And Equipment
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CY2022Q3 us-gaap Payments To Acquire Other Property Plant And Equipment
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CY2022Q3 us-gaap Cash Provided By Used In Investing Activities Discontinued Operations
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CY2023Q3 us-gaap Net Cash Provided By Used In Investing Activities
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CY2022Q3 us-gaap Net Cash Provided By Used In Investing Activities
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CY2022Q3 us-gaap Proceeds From Issuance Of Common Stock
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CY2022Q3 us-gaap Payments For Proceeds From Deposit On Loan
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CY2023Q3 us-gaap Repayments Of Debt
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CY2023Q3 us-gaap Proceeds From Related Party Debt
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191000 usd
CY2022Q3 us-gaap Proceeds From Related Party Debt
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100000 usd
CY2023Q3 us-gaap Net Cash Provided By Used In Financing Activities
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CY2022Q3 us-gaap Net Cash Provided By Used In Financing Activities
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CY2023Q3 us-gaap Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
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CY2022Q3 us-gaap Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
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CY2023Q3 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
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CY2022Q3 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
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12062232 usd
CY2023Q2 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
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CY2022Q2 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
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CY2023Q3 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
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CY2022Q3 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
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CY2023Q3 us-gaap Interest Paid Net
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CY2022Q3 us-gaap Interest Paid Net
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CY2023Q3 us-gaap Income Taxes Paid Net
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CY2022Q3 us-gaap Income Taxes Paid Net
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CY2023Q3 us-gaap Use Of Estimates
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Use of estimates</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the amount of revenues and expenses during the reporting periods. Management makes these estimates using the best information available at the time the estimates are made. However, actual results and outcomes may differ from management’s estimates and assumptions due to risks and uncertainties.</p>
CY2023Q3 us-gaap Cash And Due From Banks
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CY2023Q2 us-gaap Cash And Due From Banks
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CY2023Q2 us-gaap Accounts Receivable Net
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16455734 usd
CY2023Q3 us-gaap Allowance For Doubtful Accounts Receivable Current
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CY2023Q3 us-gaap Increase Decrease In Inventories And Other Operating Assets
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2400000 usd
CY2022Q3 us-gaap Increase Decrease In Inventories And Other Operating Assets
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1700000 usd
CY2023Q3 us-gaap Proceeds From Deposits From Customers
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5669071 usd
CY2023 us-gaap Proceeds From Deposits From Customers
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CY2023Q3 us-gaap Net Income Loss
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CY2022Q3 us-gaap Net Income Loss
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CY2023Q3 us-gaap Weighted Average Number Of Shares Outstanding Basic
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13380914 shares
CY2022Q3 us-gaap Weighted Average Number Of Shares Outstanding Basic
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12930752 shares
CY2023Q3 us-gaap Earnings Per Share Basic
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-0.13
CY2022Q3 us-gaap Earnings Per Share Basic
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-0.04
CY2023Q3 us-gaap Net Income Loss Available To Common Stockholders Diluted
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-1784193 usd
CY2022Q3 us-gaap Net Income Loss Available To Common Stockholders Diluted
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CY2023Q3 us-gaap Weighted Average Number Of Diluted Shares Outstanding
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CY2022Q3 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
12930752 shares
CY2023Q3 us-gaap Earnings Per Share Diluted
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-0.13
CY2022Q3 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.04
CY2023Q3 us-gaap Inventory Raw Materials
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CY2023Q2 us-gaap Inventory Raw Materials
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CY2023Q3 us-gaap Other Inventory Supplies
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CY2023Q2 us-gaap Other Inventory Supplies
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CY2023Q3 us-gaap Inventory Work In Process
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CY2023Q2 us-gaap Inventory Work In Process
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CY2023Q3 us-gaap Inventory Finished Goods
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CY2023Q2 us-gaap Inventory Finished Goods
InventoryFinishedGoods
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CY2023Q3 us-gaap Inventory Net
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42595553 usd
CY2023Q2 us-gaap Inventory Net
InventoryNet
46455131 usd
CY2023Q3 us-gaap Inventory Firm Purchase Commitment Loss
InventoryFirmPurchaseCommitmentLoss
2400000 usd
CY2022Q3 us-gaap Inventory Firm Purchase Commitment Loss
InventoryFirmPurchaseCommitmentLoss
1700000 usd
CY2023Q3 us-gaap Property Plant And Equipment Gross
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59606108 usd
CY2023Q2 us-gaap Property Plant And Equipment Gross
PropertyPlantAndEquipmentGross
58390650 usd
CY2023Q3 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
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42086290 usd
CY2023Q2 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
41700404 usd
CY2023Q3 us-gaap Property Plant And Equipment Other Net
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17519818 usd
CY2023Q2 us-gaap Property Plant And Equipment Other Net
PropertyPlantAndEquipmentOtherNet
16690246 usd
CY2023Q3 us-gaap Cost Of Goods And Services Sold Depreciation
CostOfGoodsAndServicesSoldDepreciation
601458 usd
CY2023Q3 us-gaap Depreciation Expense On Reclassified Assets
DepreciationExpenseOnReclassifiedAssets
2072 usd
CY2022Q3 us-gaap Effective Income Tax Rate Reconciliation Nondeductible Expense Depreciation
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0.003 pure
CY2022Q3 us-gaap Depreciation Expense On Reclassified Assets
DepreciationExpenseOnReclassifiedAssets
603530 usd
CY2023Q3 us-gaap Finite Lived Intangible Assets Net
FiniteLivedIntangibleAssetsNet
13439658 usd
CY2023Q2 us-gaap Finite Lived Intangible Assets Net
FiniteLivedIntangibleAssetsNet
13563635 usd
CY2009Q3 us-gaap Area Of Land
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353000 sqm
CY2009Q3 us-gaap Costs And Expenses Related Party
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73184895 cny
CY2009Q3 us-gaap Costs And Expenses Related Party
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CY2009Q3 us-gaap Finite Lived Intangible Assets Remaining Amortization Period1
FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1
P50Y
CY2003Q3 us-gaap Area Of Land
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42726 sqm
CY2003Q3 us-gaap Area Of Land
AreaOfLand
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CY2023Q3 us-gaap Finite Lived Intangible Assets Amortization Expense Next Twelve Months
FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths
286798 usd
CY2023Q3 us-gaap Finite Lived Intangible Assets Amortization Expense Year Two
FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo
247300 usd
CY2023Q3 us-gaap Finite Lived Intangible Assets Amortization Expense Year Three
FiniteLivedIntangibleAssetsAmortizationExpenseYearThree
228983 usd
CY2023Q3 us-gaap Finite Lived Intangible Assets Amortization Expense Year Four
FiniteLivedIntangibleAssetsAmortizationExpenseYearFour
220306 usd
CY2023Q3 us-gaap Finite Lived Intangible Assets Amortization Expense Year Five
FiniteLivedIntangibleAssetsAmortizationExpenseYearFive
220306 usd
CY2023Q1 us-gaap Fair Value Of Assets Acquired
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41564 usd
CY2023Q3 us-gaap Other Assets Noncurrent
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4605489 usd
CY2023Q3 cga Schedule Of Estimated Amortization Expenses Of Lease Advance Payments
ScheduleOfEstimatedAmortizationExpensesOfLeaseAdvancePayments
Estimated amortization expenses of the lease advance payments for the next four twelve-month periods ended September 30 and thereafter are as follows:<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify; border-bottom: Black 1.5pt solid">Twelve months ending September 30,</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: justify">2024</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,840,568</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,840,568</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,840,568</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; "> <td style="text-align: justify">2027</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">924,354</td><td style="text-align: left"> </td></tr> </table>
CY2023Q3 cga Future Minimum Sublease Rental Sale Leaseback Transactions Due In Rolling Year Two
FutureMinimumSubleaseRentalSaleLeasebackTransactionsDueInRollingYearTwo
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CY2023Q3 cga Future Minimum Sublease Rental Sale Leaseback Transactions Due In Rolling Year Three
FutureMinimumSubleaseRentalSaleLeasebackTransactionsDueInRollingYearThree
1840568 usd
CY2023Q3 cga Future Minimum Sublease Rental Sale Leaseback Transactions Due In Rolling Year Four
FutureMinimumSubleaseRentalSaleLeasebackTransactionsDueInRollingYearFour
1840568 usd
CY2023Q3 cga Future Minimum Sublease Rental Sale Leaseback Transactions Due In Rolling Year Five
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CY2023Q3 us-gaap Accrued Payroll Taxes Current
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CY2023Q2 us-gaap Accrued Payroll Taxes Current
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CY2023Q3 us-gaap Accrued Liabilities Current
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CY2023Q2 us-gaap Accrued Liabilities Current
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CY2023Q2 us-gaap Accounts Payable Other Current
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CY2023Q3 us-gaap Accrual For Taxes Other Than Income Taxes Current
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114981 usd
CY2023Q2 us-gaap Accrual For Taxes Other Than Income Taxes Current
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CY2023Q3 us-gaap Accounts Payable And Other Accrued Liabilities Current
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15117943 usd
CY2023Q2 us-gaap Accounts Payable And Other Accrued Liabilities Current
AccountsPayableAndOtherAccruedLiabilitiesCurrent
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CY2023Q3 us-gaap Other Liabilities
OtherLiabilities
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CY2023Q2 us-gaap Other Liabilities
OtherLiabilities
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CY2023Q3 us-gaap Loans Payable To Bank Current
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CY2023Q3 us-gaap Interest Expense Short Term Borrowings
InterestExpenseShortTermBorrowings
67554 usd
CY2022Q3 us-gaap Interest Expense Short Term Borrowings
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CY2023Q3 us-gaap Income Tax Holiday Description
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The two-year tax exemption and three-year 50% tax reduction tax holiday for production-oriented FIEs was eliminated.
CY2007Q4 us-gaap Effective Income Tax Rate Continuing Operations
EffectiveIncomeTaxRateContinuingOperations
0.15 pure
CY2023Q3 us-gaap General Fair Value Hedge Information Minimum R Square Percentage
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0.13 pure
CY2023Q3 us-gaap Tax Credit Carryforward Description
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“Reinstatement of VAT for Fertilizer Products”, and Notice #97, “Supplementary Reinstatement of VAT for Fertilizer Products”, which restore the VAT of 13% of the gross sales price on certain fertilizer products includes non-organic fertilizer products starting from September 1, 2015, but granted taxpayers a reduced rate of 3% from September 1, 2015 through June 30, 2016.
CY2023Q3 us-gaap Value Added Tax Receivable
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CY2023Q2 us-gaap Value Added Tax Receivable
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CY2023Q3 us-gaap Accrued Income Taxes Current
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2121569 usd
CY2023Q2 us-gaap Accrued Income Taxes Current
AccruedIncomeTaxesCurrent
2132400 usd
CY2023Q3 us-gaap Other Assets Current
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600789 usd
CY2023Q2 us-gaap Other Assets Current
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591325 usd
CY2023Q3 cga Repatriation Taxes
RepatriationTaxes
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CY2023Q2 cga Repatriation Taxes
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CY2023Q3 us-gaap Taxes Payable Current
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CY2023Q2 us-gaap Taxes Payable Current
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CY2023Q3 us-gaap Current Foreign Tax Expense Benefit
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CY2023Q3 us-gaap Income Tax Expense Benefit
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CY2023Q2 us-gaap Deferred Tax Assets Valuation Allowance
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CY2023Q3 us-gaap Deferred Tax Assets Net
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CY2023Q2 us-gaap Deferred Tax Assets Net
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CY2023Q3 us-gaap Effective Income Tax Rate Continuing Operations
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CY2022Q3 us-gaap Effective Income Tax Rate Continuing Operations
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CY2023Q3 cga Income Tax Reconciliation Pretax Incomeloss
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CY2023Q3 cga Income Tax Reconciliation Expected Income Tax Expense Benefit
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CY2023Q3 cga Income Tax Reconciliation Unrecognized Equity In Earnings Losses Of Subsidiary
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CY2023Q3 us-gaap Income Tax Reconciliation Change In Deferred Tax Assets Valuation Allowance
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CY2023Q3 us-gaap Current Income Tax Expense Benefit
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CY2023Q3 cga Actual Tax Expenses Percentage
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CY2022Q3 cga Income Tax Reconciliation Pretax Incomeloss
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528114 usd
CY2022Q3 cga Income Tax Reconciliation Expected Income Tax Expense Benefit
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CY2022Q3 cga Income Tax Reconciliation Change In Enacted Tax Rate Income Tax Reconciliation High Tech Income Benefits
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CY2022Q3 cga Income Tax Reconciliation Unrecognized Equity In Earnings Losses Of Subsidiary
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CY2022Q3 us-gaap Income Tax Reconciliation Change In Deferred Tax Assets Valuation Allowance
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CY2022Q3 cga Actual Tax Expenses Percentage
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0 pure
CY2022Q1 us-gaap Common Stock Capital Shares Reserved For Future Issuance
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1117142 shares
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16757130 usd
CY2023Q3 us-gaap Preferred Stock Shares Authorized
PreferredStockSharesAuthorized
20000000 shares
CY2023Q3 us-gaap Preferred Stock Par Or Stated Value Per Share
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0.001
CY2023Q3 us-gaap Preferred Stock Shares Issued
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CY2023Q3 us-gaap Preferred Stock Shares Outstanding
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CY2023Q3 cga Number Of Vendors
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3 pure
CY2023Q3 us-gaap Inventory Raw Materials And Purchased Parts Net Of Reserves
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6878429 usd
CY2022Q3 cga Number Of Vendors
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CY2023Q3 cga Number Of Customers
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10 pure
CY2022Q3 cga Number Of Customers
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10 pure
CY2023Q3 cga Number Of Business Segments
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CY2023Q3 us-gaap Number Of Operating Segments
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CY2023Q3 us-gaap Revenue From Contract With Customer Including Assessed Tax
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22397862 usd
CY2022Q3 us-gaap Revenue From Contract With Customer Including Assessed Tax
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27597325 usd
CY2023Q3 us-gaap Operating Income Loss
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CY2022Q3 us-gaap Operating Income Loss
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CY2023Q3 us-gaap Profit Loss
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CY2022Q3 us-gaap Profit Loss
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CY2023Q3 us-gaap Depreciation And Amortization
DepreciationAndAmortization
656959 usd
CY2022Q3 us-gaap Depreciation And Amortization
DepreciationAndAmortization
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CY2023Q3 us-gaap Interest Expense
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67554 usd
CY2022Q3 us-gaap Interest Expense
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CY2023Q3 us-gaap Payments To Acquire Productive Assets
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1507027 usd
CY2022Q3 us-gaap Payments To Acquire Productive Assets
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228541 usd
CY2023Q3 cga Identifiable Asset
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CY2023Q2 cga Identifiable Asset
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186681364 usd
CY2023Q2 us-gaap Net Rentable Area
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404 sqm
CY2023Q2 us-gaap Area Of Land
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4348 sqft
CY2023Q3 us-gaap Payments For Rent
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13783 usd
CY2022Q3 us-gaap Payments For Rent
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13021 usd
CY2023Q3 us-gaap Lessee Operating Lease Liability Payments Due Next Twelve Months
LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths
55132 usd
CY2023Q3 us-gaap Lessee Operating Lease Liability Payments Due Year Two
LesseeOperatingLeaseLiabilityPaymentsDueYearTwo
55132 usd
CY2023Q3 us-gaap Lessee Operating Lease Liability Payments Due Year Three
LesseeOperatingLeaseLiabilityPaymentsDueYearThree
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CY2023Q3 us-gaap Lessee Operating Lease Liability Payments Due Year Four
LesseeOperatingLeaseLiabilityPaymentsDueYearFour
55132 usd
CY2023Q3 us-gaap Lessee Operating Lease Liability Payments Due Year Five
LesseeOperatingLeaseLiabilityPaymentsDueYearFive
55132 usd
CY2023Q3 us-gaap Stock Issued During Period Value New Issues
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CY2022Q3 us-gaap Stock Issued During Period Value Other
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CY2022Q3 us-gaap Provision For Other Losses
ProvisionForOtherLosses
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CY2022Q3 us-gaap Increase Decrease In Contract With Customer Asset
IncreaseDecreaseInContractWithCustomerAsset
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CY2022Q3 us-gaap Increase Decrease In Deferred Income Taxes
IncreaseDecreaseInDeferredIncomeTaxes
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CY2023Q3 us-gaap Increase Decrease In Due To Related Parties
IncreaseDecreaseInDueToRelatedParties
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CY2023Q3 us-gaap Increase Decrease In Interest Payable Net
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CY2023Q3 us-gaap Cash Provided By Used In Investing Activities Discontinued Operations
CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations
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CY2022Q3 us-gaap Repayments Of Debt
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CY2022Q3 us-gaap Current Foreign Tax Expense Benefit
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CY2023Q3 us-gaap Deferred Income Tax Expense Benefit
DeferredIncomeTaxExpenseBenefit
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CY2022Q3 us-gaap Deferred Income Tax Expense Benefit
DeferredIncomeTaxExpenseBenefit
usd
CY2022Q3 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
usd
CY2023Q3 cga Income Tax Reconciliation Change In Enacted Tax Rate Income Tax Reconciliation High Tech Income Benefits
IncomeTaxReconciliationChangeInEnactedTaxRateIncomeTaxReconciliationHighTechIncomeBenefits
usd
CY2022Q3 us-gaap Current Income Tax Expense Benefit
CurrentIncomeTaxExpenseBenefit
usd
CY2023Q3 dei Amendment Flag
AmendmentFlag
false
CY2023Q3 dei Current Fiscal Year End Date
CurrentFiscalYearEndDate
--06-30
CY2023Q3 dei Document Fiscal Period Focus
DocumentFiscalPeriodFocus
Q1
CY2023Q3 dei Document Fiscal Year Focus
DocumentFiscalYearFocus
2024
CY2023Q3 dei Entity Central Index Key
EntityCentralIndexKey
0000857949

Files In Submission

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0001213900-23-088759-index.html Edgar Link pending
0001213900-23-088759.txt Edgar Link pending
0001213900-23-088759-xbrl.zip Edgar Link pending
cga-20230930.xsd Edgar Link pending
f10q0923ex21-1_chinagreen.htm Edgar Link pending
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f10q0923ex31-2_chinagreen.htm Edgar Link pending
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cga-20230930_cal.xml Edgar Link unprocessable
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