SMID Expense Breakdown
SMID Expense Breakdown summary
SMITH MIDLAND CORP (SMID). Quarter ended 2018-09-30 · every identified expense is compared with declared total expense. Share-based compensation is disclosed as a non-additive memo item because it is already allocated within functional expenses.
| Date | Component | Amount | Accounting treatment |
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| 2018-09-30 | Cost of revenue | Not separately disclosed | Counted expense |
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| 2018-09-30 | Selling and marketing | $624,000.00 (6.54%) | Counted operating expense |
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| 2018-09-30 | General and administrative | $1.31M (13.67%) | Counted operating expense |
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| 2018-09-30 | Other expense, including interest expense | $44,000.00 (0.46%) | Separately reported non-operating expense, including interest expense |
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| 2018-09-30 | Income tax | $172,000.00 (1.80%) | Counted expense |
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| 2018-09-30 | Share-based compensation | Not separately disclosed | Included in reported functional expense categories; shown as a non-additive memo item. |
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| 2018-09-30 | Expenses unaccounted for | $6.88M (72.08%) | Signed difference between declared total expense and every additive identified expense; always shown |
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| 2018-09-30 | Total identified expense | $2.15M (22.47%) | Sum of additive identified expenses; excludes non-additive share-based compensation memo |
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| 2018-09-30 | Declared total expense | $9.02M (94.55%) | Declared revenue less declared net income |
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Complete retained expense history
| Date | Cost of revenue | Selling and marketing | General and administrative | Other expense, including interest expense | Income tax | Share-based compensation | Expenses unaccounted for | Total identified expense | Declared total expense |
|---|
| 2018-09-30 | — | $624,000.00 (6.54%) | $1.31M (13.67%) | $44,000.00 (0.46%) | $172,000.00 (1.80%) | — | $6.88M (72.08%) | $2.15M (22.47%) | $9.02M (94.55%) |
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| 2018-06-30 | — | $613,000.00 (6.23%) | $1.45M (14.77%) | $44,000.00 (0.45%) | $225,000.00 (2.29%) | $69,000.00 (0.70%) | $6.81M (69.23%) | $2.33M (23.74%) | $9.14M (92.96%) |
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| 2017-09-30 | — | $564,000.00 (4.91%) | $1.38M (12.05%) | $44,000.00 (0.38%) | $474,000.00 (4.13%) | — | $8.27M (72.01%) | $2.47M (21.47%) | $10.73M (93.48%) |
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| 2017-06-30 | — | $651,000.00 (6.07%) | $1.13M (10.56%) | $45,000.00 (0.42%) | $363,000.00 (3.38%) | — | $7.83M (72.94%) | $2.19M (20.43%) | $10.02M (93.37%) |
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