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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 5/14/21 A-Mark Precious Metals, Inc. 10-Q 3/31/21 118:26M ActiveDisclosure/FA |
Document/Exhibit Description Pages Size
1: 10-Q Quarterly Report HTML 2.05M
2: EX-10.1 Material Contract HTML 45K
3: EX-10.2 Material Contract HTML 45K
4: EX-10.3 Material Contract HTML 59K
5: EX-10.4 Material Contract HTML 60K
6: EX-31.1 Certification -- §302 - SOA'02 HTML 40K
7: EX-31.2 Certification -- §302 - SOA'02 HTML 40K
8: EX-32.1 Certification -- §906 - SOA'02 HTML 37K
9: EX-32.2 Certification -- §906 - SOA'02 HTML 37K
16: R1 Document and Entity Information HTML 88K
17: R2 Condensed Consolidated Balance Sheets (Unaudited) HTML 152K
18: R3 Condensed Consolidated Balance Sheets (Unaudited) HTML 51K
(Parenthetical)
19: R4 Condensed Consolidated Balance Sheets (Vie) HTML 77K
(Unaudited)
20: R5 Condensed Consolidated Balance Sheets (Vie) HTML 46K
(Unaudited) (Parenthetical)
21: R6 Condensed Consolidated Statements of Income HTML 111K
22: R7 Condensed Consolidated Statements of Stockholders' HTML 103K
Equity (Unaudited)
23: R8 Condensed Consolidated Statements of Stockholders' HTML 36K
Equity (Unaudited) (Parenthetical)
24: R9 Condensed Consolidated Statements of Cash Flows HTML 150K
(Unaudited)
25: R10 Description of Business HTML 154K
26: R11 Summary of Significant Accounting Policies HTML 259K
27: R12 Assets and Liabilities, at Fair Value HTML 341K
28: R13 Receivables HTML 58K
29: R14 Secured Loans Receivable HTML 134K
30: R15 Inventories HTML 75K
31: R16 Property, Plant, and Equipment HTML 81K
32: R17 Goodwill and Intangible Assets HTML 227K
33: R18 Long-Term Investments HTML 93K
34: R19 Accounts Payable and Other Current Liabilities HTML 60K
35: R20 Derivative Instruments and Hedging Transactions HTML 375K
36: R21 Income Taxes HTML 151K
37: R22 Related Party Transactions HTML 224K
38: R23 Financing Agreements HTML 49K
39: R24 Commitments and Contingencies HTML 38K
40: R25 Stockholders' Equity HTML 189K
41: R26 Customer and Supplier Concentrations HTML 154K
42: R27 Segments and Geographic Information HTML 824K
43: R28 Subsequent Events HTML 37K
44: R29 Summary of Significant Accounting Policies HTML 335K
(Policies)
45: R30 Description of Business (Tables) HTML 136K
46: R31 Summary of Significant Accounting Policies HTML 177K
(Tables)
47: R32 Assets and Liabilities, at Fair Value (Tables) HTML 327K
48: R33 Receivables (Tables) HTML 56K
49: R34 Secured Loans Receivable (Tables) HTML 150K
50: R35 Inventories (Tables) HTML 67K
51: R36 Property, Plant, and Equipment (Tables) HTML 79K
52: R37 Goodwill and Intangible Assets (Tables) HTML 220K
53: R38 Long-Term Investments (Tables) HTML 91K
54: R39 Accounts Payable and Other Current Liabilities HTML 59K
(Tables)
55: R40 Derivative Instruments and Hedging Transactions HTML 373K
(Tables)
56: R41 Income Taxes (Tables) HTML 143K
57: R42 Related Party Transactions (Tables) HTML 213K
58: R43 Stockholders' Equity (Tables) HTML 161K
59: R44 Customer and Supplier Concentrations (Tables) HTML 153K
60: R45 Segments and Geographic Information (Tables) HTML 819K
61: R46 Description of Business - Additional Information HTML 108K
(Details)
62: R47 Description of Business - Summary of Preliminarily HTML 73K
Allocated Purchase Price (Details)
63: R48 Description of Business - Summary of Preliminarily HTML 38K
Allocated Purchase Price (Parenthetical) (Details)
64: R49 Description of Business - Schedule of Pro Forma HTML 39K
Consolidated Results of Operations (Details)
65: R50 Summary of Significant Accounting Policies - HTML 147K
Additional Information (Details)
66: R51 Summary of Significant Accounting Policies - HTML 47K
Components of Operating Lease Expense (Details)
67: R52 Summary of Significant Accounting Policies - HTML 61K
Schedule of Future Undiscounted Cash Flows for
Each of Next Five Years and Thereafter and
Reconciliation to Lease Liabilities (Details)
68: R53 Summary of Significant Accounting Policies - HTML 42K
Reconciliation of Shares Used in Calculating Basic
and Diluted Earnings per Common Shares (Details)
69: R54 Assets and Liabilities, at Fair Value - Schedule HTML 40K
of Carrying Amounts and Estimated Fair Value of
Fixed-Rate Notes Payable (Details)
70: R55 Assets and Liabilities, at Fair Value - Schedule HTML 113K
of Assets and Liabilities Measured at Fair Value
on Recurring Basis (Details)
71: R56 Assets and Liabilities, at Fair Value - Schedule HTML 35K
of Assets and Liabilities Measured at Fair Value
on Recurring Basis (Parenthetical) (Details)
72: R57 Receivables - Schedule of Receivables (Details) HTML 44K
73: R58 Secured Loans Receivable - Summary of HTML 47K
Carrying-value of Secured Loans (Details)
74: R59 Secured Loans Receivable - Summary of HTML 36K
Carrying-value of Secured Loans (Parenthetical)
(Details)
75: R60 Secured Loans Receivable - Additional Information HTML 55K
(Details)
76: R61 Secured Loans Receivable - Schedule of Classes for HTML 43K
Financing Receivables (Details)
77: R62 Secured Loans Receivable - Schedule of Financing HTML 48K
Receivable Credit Quality Indicators (Details)
78: R63 Inventories - Summary of Inventory (Details) HTML 53K
79: R64 Inventories - Additional Information (Details) HTML 54K
80: R65 Property, Plant, and Equipment - Schedule of HTML 59K
Property, Plant and Equipment (Details)
81: R66 Property, Plant, and Equipment - Additional HTML 36K
Information (Details)
82: R67 Goodwill and Intangible Assets - Additional HTML 75K
Information (Details)
83: R68 Goodwill and Intangible Assets - Schedule of HTML 87K
Carrying Value of Goodwill and Other Purchased
Intangibles (Details)
84: R69 Goodwill and Intangible Assets - Schedule of HTML 49K
Estimated Annual Amortization Expense Related to
Definite-Lived Intangible Assets (Details)
85: R70 Long-Term Investments - Additional Information HTML 35K
(Details)
86: R71 Long-Term Investments - Schedule of Carrying Value HTML 50K
and Ownership Percentage of Investment (Details)
87: R72 Long-Term Investments - Schedule of Carrying Value HTML 39K
and Ownership Percentage of Investment
(Parenthetical) (Details)
88: R73 Accounts Payable and Other Current Liabilities - HTML 43K
Schedule of Accounts Payable and Other Current
Liabilities (Details)
89: R74 Derivative Instruments and Hedging Transactions - HTML 41K
Additional Information (Details)
90: R75 Derivative Instruments and Hedging Transactions - HTML 78K
Summary of Aggregate Gross and Net Derivative
Receivables and Payables Balances (Details)
91: R76 Derivative Instruments and Hedging Transactions - HTML 45K
Summary of Net Gains (Losses) on Derivative
Instruments (Details)
92: R77 Derivative Instruments and Hedging Transactions - HTML 78K
Summary of Hedging Activities Shows Precious Metal
Commodity Inventory Position Net of Open Sale and
Purchase Commitments (Details)
93: R78 Derivative Instruments and Hedging Transactions - HTML 45K
Schedule of Outstanding Commitments and Open
Forward and Future Contracts (Details)
94: R79 Derivative Instruments and Hedging Transactions - HTML 39K
Schedule of Market Values of Denominated in
Foreign Currencies Outstanding (Details)
95: R80 Income Taxes - Net Income from Operations before HTML 44K
Provision for Income Taxes (Details)
96: R81 Income Taxes - Provision for Income Tax Expense by HTML 48K
Jurisdiction and Effective Tax Rate (Details)
97: R82 Income Taxes - Additional Information (Details) HTML 54K
98: R83 Related Party Transactions - Additional HTML 78K
Information (Details)
99: R84 Related Party Transactions - Schedule of Related HTML 46K
Party Receivable and Payables Balances (Details)
100: R85 Related Party Transactions - Schedule of Sales and HTML 47K
Purchases of Related Parties (Details)
101: R86 Related Party Transactions - Schedule of Interest HTML 43K
Income (Details)
102: R87 Financing Agreements - Lines of Credit - HTML 71K
Additional Information (Details)
103: R88 Financing Agreements - Notes Payable - Additional HTML 76K
Information (Details)
104: R89 Financing Agreements - Liability on Borrowed HTML 41K
Metals - Additional Information (Details)
105: R90 Financing Agreements - Product Financing HTML 35K
Arrangements - Additional Information (Details)
106: R91 Stockholders' Equity - Additional Information HTML 126K
(Details)
107: R92 Stockholders' Equity - Summary of Stock Option HTML 70K
Activity (Details)
108: R93 Stockholders' Equity - Summary of Status of Stock HTML 75K
Option Outstanding and Adjusted Stock Option Price
(Details)
109: R94 Stockholders' Equity - Summary of Nonvested Stock HTML 48K
Option Activity (Details)
110: R95 Customer and Supplier Concentrations - Schedule of HTML 51K
Concentration of Risk, by Risk Factor of Revenue
(Details)
111: R96 Customer and Supplier Concentrations - Schedule of HTML 44K
Concentration of Risk, by Risk Factor of Accounts
Receivable (Details)
112: R97 Segments and Geographic Information - Additional HTML 35K
Information (Details)
113: R98 Segments and Geographic Information - Schedule of HTML 145K
Segment Reporting Information, by Segment
(Details)
114: R99 Segments and Geographic Information - Schedule of HTML 58K
Segment Reporting Information, by Segment
(Parenthetical) (Details)
115: R100 Subsequent Events - Additional Information HTML 48K
(Details)
117: XML IDEA XML File -- Filing Summary XML 223K
116: EXCEL IDEA Workbook of Financial Reports XLSX 173K
10: EX-101.INS XBRL Instance -- amrk-20210331 XML 7.84M
12: EX-101.CAL XBRL Calculations -- amrk-20210331_cal XML 276K
13: EX-101.DEF XBRL Definitions -- amrk-20210331_def XML 978K
14: EX-101.LAB XBRL Labels -- amrk-20210331_lab XML 1.86M
15: EX-101.PRE XBRL Presentations -- amrk-20210331_pre XML 1.52M
11: EX-101.SCH XBRL Schema -- amrk-20210331 XSD 289K
118: ZIP XBRL Zipped Folder -- 0001564590-21-027773-xbrl Zip 353K
Exhibit 31.2
CERTIFICATION
I, Kathleen Simpson-Taylor, certify that:
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1. |
I have reviewed this Quarterly Report on Form 10-Q of A-Mark Precious Metals, Inc.; |
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2. |
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
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3. |
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
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4. |
The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
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(a) |
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
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(b) |
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
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(c) |
Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
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(d) |
Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and |
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5. |
The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions): |
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(a) |
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and |
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(b) |
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. |
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Date: May 13, 2021 |
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Name: |
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Title: |
Chief Financial Officer |
| This ‘10-Q’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed as of: | 5/14/21 | |||
| Filed on: | 5/13/21 | |||
| For Period end: | 3/31/21 | 4 | ||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 9/12/23 A-Mark Precious Metals, Inc. 10-K 6/30/23 126:28M Donnelley … Solutions/FA 9/02/22 A-Mark Precious Metals, Inc. 10-K 6/30/22 125:29M Donnelley … Solutions/FA 9/13/21 A-Mark Precious Metals, Inc. 10-K 6/30/21 126:26M ActiveDisclosure/FA |
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 3/30/21 A-Mark Precious Metals, Inc. 8-K:1,9 3/25/21 2:1.8M ActiveDisclosure/FA 3/08/21 A-Mark Precious Metals, Inc. 8-K:1,7,9 3/04/21 4:319K Toppan Merrill/FA 2/11/21 A-Mark Precious Metals, Inc. 8-K:1,5,9 2/08/21 3:1.5M ActiveDisclosure/FA |