Annual-Transition Report — Form 10-K — Rule 13a-10 / 15d-10
Filing Table of Contents
Document/Exhibit Description Pages Size
1: 10-KT Annual-Transition Report HTML 1.05M
4: EX-10.11 Material Contract HTML 48K
2: EX-10.4 Material Contract HTML 110K
3: EX-10.5 Material Contract HTML 87K
5: EX-21.1 Subsidiaries List HTML 24K
6: EX-23.1 Consent of Experts or Counsel HTML 25K
7: EX-31.1 Certification -- §302 - SOA'02 HTML 34K
8: EX-31.2 Certification -- §302 - SOA'02 HTML 34K
9: EX-32.1 Certification -- §906 - SOA'02 HTML 29K
10: EX-32.2 Certification -- §906 - SOA'02 HTML 28K
17: R1 Document and Entity Information HTML 53K
18: R2 Consolidated Balance Sheets HTML 110K
19: R3 Consolidated Balance Sheets (Parenthetical) HTML 35K
20: R4 Consolidated Statements of Operations HTML 135K
21: R5 Consolidated Statements of Shareholders' Equity HTML 61K
22: R6 Consolidated Statements of Cash Flows HTML 125K
23: R7 Description of Business HTML 32K
24: R8 Basis of Presentation and Significant Accounting HTML 222K
Policies
25: R9 Segment Information and Geographic Data HTML 210K
26: R10 Fair Value Measurements HTML 32K
27: R11 Inventories HTML 87K
28: R12 Property and Equipment HTML 46K
29: R13 Intangible Assets HTML 50K
30: R14 Accrued Expenses and Other Liabilities HTML 40K
31: R15 Commitments and Contingencies HTML 40K
32: R16 Line of Credit HTML 44K
33: R17 Shareholders' Equity and Stock-Based Compensation HTML 115K
34: R18 Income Taxes HTML 124K
35: R19 Discontinued Operations HTML 43K
36: R20 Major Customers and Concentration of Credit Risk HTML 52K
37: R21 Employee Benefit Plan HTML 29K
38: R22 Subsequent Event HTML 28K
39: R23 Basis of Presentation and Significant Accounting HTML 296K
Policies (Policies)
40: R24 Basis of Presentation and Significant Accounting HTML 178K
Policies (Tables)
41: R25 Segment Information and Geographic Data (Tables) HTML 212K
42: R26 Inventories (Tables) HTML 76K
43: R27 Property and Equipment (Tables) HTML 44K
44: R28 Intangible Assets (Tables) HTML 48K
45: R29 Accrued Expenses and Other Liabilities (Tables) HTML 40K
46: R30 Commitments and Contingencies (Tables) HTML 31K
47: R31 Shareholders' Equity and Stock-Based Compensation HTML 115K
(Tables)
48: R32 Income Taxes (Tables) HTML 118K
49: R33 Discontinued Operations (Tables) HTML 43K
50: R34 Major Customers and Concentration of Credit Risk HTML 53K
(Tables)
51: R35 Description of Business (Details) HTML 29K
52: R36 BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING HTML 42K
POLICIES, Concentration of Credit Risk (Details)
53: R37 BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING HTML 41K
POLICIES, Accounts Receivable Reserves (Details)
54: R38 BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING HTML 43K
POLICIES, Property and Equipment (Details)
55: R39 BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING HTML 28K
POLICIES, Intangible Assets (Details)
56: R40 BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING HTML 38K
POLICIES, Revenue Recognition (Details)
57: R41 BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING HTML 30K
POLICIES, Returns Asset and Refund Liabilities
(Details)
58: R42 BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING HTML 79K
POLICIES, Consolidated Balance Sheets (Details)
59: R43 BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING HTML 52K
POLICIES, Condensed Consolidated Statements of
Operations (Details)
60: R44 BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING HTML 89K
POLICIES, Condensed Consolidated Statement of Cash
Flows (Details)
61: R45 BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING HTML 34K
POLICIES, Advertising Costs (Details)
62: R46 BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING HTML 27K
POLICIES, Stock-Based Compensation (Details)
63: R47 BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING HTML 28K
POLICIES, Income Taxes (Details)
64: R48 BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING HTML 94K
POLICIES, Net Loss per Common Share (Details)
65: R49 SEGMENT INFORMATION AND GEOGRAPHIC DATA, Product HTML 92K
Line (Details)
66: R50 SEGMENT INFORMATION AND GEOGRAPHIC DATA, Data by HTML 38K
Geographic Area (Details)
67: R51 Inventories (Details) HTML 89K
68: R52 Property and Equipment (Details) HTML 53K
69: R53 Intangible Assets (Details) HTML 64K
70: R54 Accrued Expenses and Other Liabilities (Details) HTML 43K
71: R55 Commitments and Contingencies (Details) HTML 72K
72: R56 LINE OF CREDIT, White Oak Credit Facility HTML 78K
(Details)
73: R57 LINE OF CREDIT, Wells Fargo Credit Facility HTML 71K
(Details)
74: R58 SHAREHOLDERS' EQUITY AND STOCK-BASED COMPENSATION, HTML 54K
Shareholders' Equity (Details)
75: R59 SHAREHOLDERS' EQUITY AND STOCK-BASED COMPENSATION, HTML 61K
Equity Compensation Plans and Stock-Based
Compensation (Details)
76: R60 SHAREHOLDERS' EQUITY AND STOCK-BASED COMPENSATION, HTML 122K
Stock Options (Details)
77: R61 SHAREHOLDERS' EQUITY AND STOCK-BASED COMPENSATION, HTML 60K
Restricted Stock (Details)
78: R62 INCOME TAXES, Income Tax Net Benefit (Expense) HTML 60K
(Details)
79: R63 INCOME TAXES, Deferred Income Tax Assets (Details) HTML 73K
80: R64 INCOME TAXES, Income Tax Reconciliation (Details) HTML 61K
81: R65 INCOME TAXES, Tax Credits and Net Operating Loss HTML 61K
Carryforwards (Details)
82: R66 INCOME TAXES, Uncertain Tax Positions (Details) HTML 45K
83: R67 Discontinued Operations (Details) HTML 87K
84: R68 Major Customers and Concentration of Credit Risk HTML 52K
(Details)
85: R69 Employee Benefit Plan (Details) HTML 29K
87: XML IDEA XML File -- Filing Summary XML 153K
86: EXCEL IDEA Workbook of Financial Reports XLSX 101K
11: EX-101.INS XBRL Instance -- cthr-20180630 XML 3.23M
13: EX-101.CAL XBRL Calculations -- cthr-20180630_cal XML 263K
14: EX-101.DEF XBRL Definitions -- cthr-20180630_def XML 889K
15: EX-101.LAB XBRL Labels -- cthr-20180630_lab XML 2.08M
16: EX-101.PRE XBRL Presentations -- cthr-20180630_pre XML 1.37M
12: EX-101.SCH XBRL Schema -- cthr-20180630 XSD 200K
88: ZIP XBRL Zipped Folder -- 0001140361-18-037984-xbrl Zip 255K
‘EX-23.1’ — Consent of Experts or Counsel
This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]
Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Charles & Colvard, Ltd.
Morrisville, North Carolina
We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (No.
333-225042) and on Forms S-8 (No.
333-151255, No.
333-204496 and No.
333-212265) of Charles & Colvard, Ltd., of our report dated
September 6, 2018, relating to the consolidated financial statements, which appear in this Form 10-KT.
Raleigh, North Carolina
