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Eaco Corp. – ‘10-Q’ for 2/28/21 – ‘R21’

On:  Wednesday, 4/14/21, at 3:53pm ET   ·   For:  2/28/21   ·   Accession #:  1104659-21-50184   ·   File #:  0-14311

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/14/21  Eaco Corp.                        10-Q        2/28/21   39:2.1M                                   Toppan Merrill/FA

Quarterly Report   —   Form 10-Q
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    213K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     17K 
 3: EX-32.1     Certification -- §906 - SOA'02                      HTML     13K 
10: R1          Document And Entity Information                     HTML     41K 
11: R2          Condensed Consolidated Statements of Income         HTML     77K 
12: R3          Condensed Consolidated Statements of Comprehensive  HTML     30K 
13: R4          Condensed Consolidated Balance Sheets               HTML    108K 
14: R5          Condensed Consolidated Balance Sheets               HTML     27K 
                (Parenthetical)                                                  
15: R6          Condensed Consolidated Statement of Shareholders'   HTML     53K 
                Equity                                                           
16: R7          Condensed Consolidated Statements of Cash Flows     HTML     96K 
17: R8          Organization and Basis of Presentation              HTML     16K 
18: R9          Significant Accounting Policies and Significant     HTML     33K 
                Recent Accounting Pronouncements                                 
19: R10         Accrued Liabilities                                 HTML     36K 
20: R11         Debt                                                HTML     18K 
21: R12         Earnings per Share                                  HTML     57K 
22: R13         Related Party Transactions                          HTML     17K 
23: R14         Income Taxes                                        HTML     20K 
24: R15         Commitments and Contingencies                       HTML     17K 
25: R16         Subsequent Events                                   HTML     15K 
26: R17         Significant Accounting Policies and Significant     HTML     74K 
                Recent Accounting Pronouncements (Policies)                      
27: R18         Accrued Liabilities (Tables)                        HTML     36K 
28: R19         Earnings per Share (Tables)                         HTML     56K 
29: R20         Organization and Basis of Presentation (Details)    HTML     16K 
30: R21         Significant Accounting Policies and Significant     HTML     40K 
                Recent Accounting Pronouncements (Details)                       
31: R22         Accrued Liabilities (Details)                       HTML     23K 
32: R23         Debt (Details)                                      HTML     57K 
33: R24         Earnings per Share (Details)                        HTML     32K 
34: R25         Earnings per Share - Additional Information         HTML     21K 
                (Details)                                                        
35: R26         Related Party Transactions (Details)                HTML     31K 
36: R27         Income Taxes (Details)                              HTML     21K 
38: XML         IDEA XML File -- Filing Summary                      XML     65K 
37: EXCEL       IDEA Workbook of Financial Reports                  XLSX     44K 
 4: EX-101.INS  XBRL Instance -- eaco-20210228                       XML    522K 
 6: EX-101.CAL  XBRL Calculations -- eaco-20210228_cal               XML     99K 
 7: EX-101.DEF  XBRL Definitions -- eaco-20210228_def                XML    119K 
 8: EX-101.LAB  XBRL Labels -- eaco-20210228_lab                     XML    491K 
 9: EX-101.PRE  XBRL Presentations -- eaco-20210228_pre              XML    349K 
 5: EX-101.SCH  XBRL Schema -- eaco-20210228                         XSD     64K 
39: ZIP         XBRL Zipped Folder -- 0001104659-21-050184-xbrl      Zip     59K 


‘R21’   —   Significant Accounting Policies and Significant Recent Accounting Pronouncements (Details)


This is an IDEA Financial Report.  [ Alternative Formats ]



 
v3.21.1
Significant Accounting Policies and Significant Recent Accounting Pronouncements (Details) - USD ($)
3 Months Ended 6 Months Ended
Significant Accounting Policies [Line Items]          
Allowance for Doubtful Accounts Receivable $ 136,000   $ 136,000   $ 174,000
Inventory Valuation Reserves $ 1,706,000   $ 1,706,000   1,764,000
Restricted Cash and Cash Equivalents, Current [1]         $ 2,916,000
Exchange Rate On Foreign Currency Translation And Transactions $ 0.76 $ 0.77 $ 0.76 $ 0.77  
Percentage of Revenue Per Entity, Maximum     10.00% 10.00%  
Sales Revenue, Net          
Significant Accounting Policies [Line Items]          
Concentration Risk, Percentage     10.00% 9.00%  
Sales Revenue, Net | Canada          
Significant Accounting Policies [Line Items]          
Concentration Risk, Percentage     33.00% 33.00%  
Sales Revenue, Net | Asia          
Significant Accounting Policies [Line Items]          
Concentration Risk, Percentage     42.00% 41.00%  
Accounts Receivable          
Significant Accounting Policies [Line Items]          
Concentration Risk, Percentage     14.00% 12.00%  
[1] *      Derived from the Company’s audited financial statements included in its Form 10K for the year ended August 31, 2020 filed with the U. S. Securities and Exchange Commission on November 30, 2020.

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-Q’ Filing    Date    Other Filings
Filed on:4/14/21
For Period end:2/28/21
11/30/2010-K,  10-Q
8/31/2010-K
2/29/2010-Q
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Filing Submission 0001104659-21-050184   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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