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CIRCLE FINE ART CORP

EDGAR

Quarterly report (10-Q) · filed 1996-02-14

6 filing records in this dataset, filed from 1995-05-12 to 1996-02-14. Explore the available filing history and original sources.

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Watchlist

Latest quarter

Revenue

5.65 million USD

1995-12-31 · USD

Exact inputs and evidence

Revenue: 5650000 USD Source

Operating margin

-12.42%

1995-12-31 · %

Exact inputs and evidence

Operating Income: -702000 USD Source
Revenue: 5650000 USD Source

Operating cash flow

216 thousand USD

1995-12-31 · USD

Exact inputs and evidence

Operating Cash Flow: 216000 USD Source

Free cash flow

193 thousand USD

1995-12-31 · USD

Exact inputs and evidence

Operating Cash Flow: 216000 USD Source
Capital Expenditure: 23000 USD Source

Cash and cash equivalents: 295 thousand USD 1995-12-31 Source
Exact value

295000 USD
Long-term debt including current maturities: Not available
Shares outstanding: Not available

Trailing twelve months

The four most recent complete quarters added together. This gives a full-year view that includes the latest quarterly results.

Revenue

20.7 million USD

1995-01-01 – 1995-12-31

Exact inputs and evidence

Revenue: 4331000 USD · 1995-01-01 – 1995-03-31 Source
Revenue: 5384000 USD · 1995-04-01 – 1995-06-30 Source
Revenue: 20369000 USD · 1994-10-01 – 1995-09-30 Source
Revenue: 15071000 USD · 1994-10-01 – 1995-06-30 Source
Revenue: 5650000 USD · 1995-10-01 – 1995-12-31 Source

Net income

-9.13 million USD

1995-01-01 – 1995-12-31

Exact inputs and evidence

Net income: -1008000 USD · 1995-01-01 – 1995-03-31 Source
Net income: 796000 USD · 1994-10-01 – 1995-06-30 Source
Net income: 2186000 USD · 1994-10-01 – 1995-03-31 Source
Net income: -4531000 USD · 1994-10-01 – 1995-09-30 Source
Net income: 796000 USD · 1994-10-01 – 1995-06-30 Source
Net income: -1404000 USD · 1995-10-01 – 1995-12-31 Source

Includes later revisions to earlier periods. Annual charts exclude incomplete years.

Latest filing recorded: 1996-02-14.

Financial data available through: 1995-09-30.

Coverage by financial measure

Revenue: 3 of 11 periods available· newest 1995-09-30
Operating income: 3 of 11 periods available· newest 1995-09-30
Net income: 5 of 11 periods available· newest 1995-09-30
Operating cash flow: 5 of 11 periods available· newest 1995-09-30
Capital expenditure: 5 of 11 periods available· newest 1995-09-30
Total assets: 2 of 11 periods available· newest 1995-09-30
liabilities: No compatible figures in this window
Current assets: 2 of 11 periods available· newest 1995-09-30
Current liabilities: 2 of 11 periods available· newest 1995-09-30
Cash and cash equivalents: 3 of 11 periods available· newest 1995-09-30
long term debt: No compatible figures in this window
shares outstanding: No compatible figures in this window

Coverage describes values retained in this snapshot. Missing values are not zero; loading limits are reported separately.

What changed year over year

Latest complete year compared with the corresponding period one year earlier. These are measured changes; they do not establish their business causes.

Revenue
+8.2%

Prior period

USD 18.83 million

1993-10-01 – 1994-09-30
Current period

USD 20.37 million

1994-10-01 – 1995-09-30

Exact inputs and evidence

20369000 − 18831000 = 1538000 USD

18831000 USD · 1993-10-01 – 1994-09-30
Inspect prior input Prior source
20369000 USD · 1994-10-01 – 1995-09-30
Inspect current input Current source

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Citation for Year-over-year change in Revenue · CIRCLE FINE ART CORP · 1995-09-30 CIRCLE FINE ART CORP (edgar:20356) Year-over-year change in Revenue: 1538000 USD Concept: fundies:Revenue Period: 1994-10-01 to 1995-09-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356?view=overview&cadence=annual&surface=latest#period-changes-title Computed: Current period minus corresponding prior-year period Input fundies:Revenue: 20369000 USD (1994-10-01 to 1995-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-95-000008.txt#2742 Input fundies:Revenue: 18831000 USD (1993-10-01 to 1994-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-95-000008.txt#2742
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Net income
+USD 2.89 million

Prior period

−USD 7.42 million

1993-10-01 – 1994-09-30
Current period

−USD 4.53 million

1994-10-01 – 1995-09-30

Exact inputs and evidence

-4531000 − -7417000 = 2886000 USD

-7417000 USD · 1993-10-01 – 1994-09-30
Inspect prior input Prior source
-4531000 USD · 1994-10-01 – 1995-09-30
Inspect current input Current source

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Citation for Year-over-year change in Net income · CIRCLE FINE ART CORP · 1995-09-30 CIRCLE FINE ART CORP (edgar:20356) Year-over-year change in Net income: 2886000 USD Concept: fundies:NetIncome Period: 1994-10-01 to 1995-09-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356?view=overview&cadence=annual&surface=latest#period-changes-title Computed: Current period minus corresponding prior-year period Input fundies:NetIncome: -4531000 USD (1994-10-01 to 1995-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2912 Input fundies:NetIncome: -7417000 USD (1993-10-01 to 1994-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2912
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Operating cash flow
−USD 1.37 million

Prior period

−USD 859,000

1993-10-01 – 1994-09-30
Current period

−USD 2.23 million

1994-10-01 – 1995-09-30

Exact inputs and evidence

-2228000 − -859000 = -1369000 USD

-859000 USD · 1993-10-01 – 1994-09-30
Inspect prior input Prior source
-2228000 USD · 1994-10-01 – 1995-09-30
Inspect current input Current source

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Citation for Year-over-year change in Operating cash flow · CIRCLE FINE ART CORP · 1995-09-30 CIRCLE FINE ART CORP (edgar:20356) Year-over-year change in Operating cash flow: -1369000 USD Concept: fundies:OperatingCashFlow Period: 1994-10-01 to 1995-09-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356?view=overview&cadence=annual&surface=latest#period-changes-title Computed: Current period minus corresponding prior-year period Input fundies:OperatingCashFlow: -2228000 USD (1994-10-01 to 1995-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2942 Input fundies:OperatingCashFlow: -859000 USD (1993-10-01 to 1994-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2942
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Capital expenditure
+80%

Prior period

USD 335,000

1993-10-01 – 1994-09-30
Current period

USD 603,000

1994-10-01 – 1995-09-30

Exact inputs and evidence

603000 − 335000 = 268000 USD

335000 USD · 1993-10-01 – 1994-09-30
Inspect prior input Prior source
603000 USD · 1994-10-01 – 1995-09-30
Inspect current input Current source

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Citation for Year-over-year change in Capital expenditure · CIRCLE FINE ART CORP · 1995-09-30 CIRCLE FINE ART CORP (edgar:20356) Year-over-year change in Capital expenditure: 268000 USD Concept: fundies:CapitalExpenditure Period: 1994-10-01 to 1995-09-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356?view=overview&cadence=annual&surface=latest#period-changes-title Computed: Current period minus corresponding prior-year period Input fundies:CapitalExpenditure: 603000 USD (1994-10-01 to 1995-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2946 Input fundies:CapitalExpenditure: 335000 USD (1993-10-01 to 1994-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2946
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Where revenue goes

How a period’s revenue divides into costs and what remains as profit. Items marked Derived are calculated by subtraction from reported figures.

1995 1994-10-01 – 1995-09-30

Revenue USD 20.37 million 100% of revenue
Operating costs Derived USD 24.88 million 122% of revenue
Operating income −USD 4.51 million −22% of revenue
Tax, interest and other Derived USD 23,000 0.1% of revenue
Net income −USD 4.53 million −22% of revenue

Cash

Operating cash flow −USD 2.23 million −11% of revenue
Capital expenditure USD 603,000 3% of revenue
Free cash flow Derived −USD 2.83 million −14% of revenue

Share of revenue by period

Net income
Tax, interest and other
Operating costs

1993 Operating loss: operating costs were 122% of revenue.
1994 Operating loss: operating costs were 123% of revenue.
1995 Operating loss: operating costs were 122% of revenue.

Values and sources

Revenue breakdown by annual reporting period
Period	Revenue	Operating costs	Operating income	Tax, interest and other	Net income	Free cash flow	Source
1993 1992-10-01 – 1993-09-30	22649000	27740000 Derived	-5091000	2449000 Derived	-7540000	125000 Derived	Source 1992-10-01 – 1993-09-30: 22649000 USD Inspect Revenue Open source 1992-10-01 – 1993-09-30: -5091000 USD Inspect Operating Income Open source 1992-10-01 – 1993-09-30: -7540000 USD Inspect Net Income Open source 1992-10-01 – 1993-09-30: 1086000 USD Inspect Operating Cash Flow Open source 1992-10-01 – 1993-09-30: 961000 USD Inspect Capital Expenditure Open source
1994 1993-10-01 – 1994-09-30	18831000	23074000 Derived	-4243000	3174000 Derived	-7417000	-1194000 Derived	Source 1993-10-01 – 1994-09-30: 18831000 USD Inspect Revenue Open source 1993-10-01 – 1994-09-30: -4243000 USD Inspect Operating Income Open source 1993-10-01 – 1994-09-30: -7417000 USD Inspect Net Income Open source 1993-10-01 – 1994-09-30: -859000 USD Inspect Operating Cash Flow Open source 1993-10-01 – 1994-09-30: 335000 USD Inspect Capital Expenditure Open source
1995 1994-10-01 – 1995-09-30	20369000	24877000 Derived	-4508000	23000 Derived	-4531000	-2831000 Derived	Source 1994-10-01 – 1995-09-30: 20369000 USD Inspect Revenue Open source 1994-10-01 – 1995-09-30: -4508000 USD Inspect Operating Income Open source 1994-10-01 – 1995-09-30: -4531000 USD Inspect Net Income Open source 1994-10-01 – 1995-09-30: -2228000 USD Inspect Operating Cash Flow Open source 1994-10-01 – 1995-09-30: 603000 USD Inspect Capital Expenditure Open source

Amounts are exact, in USD.

Growth

Sales over time and how quickly they are changing.

Revenue

Revenue reported for each complete financial period.

USD 20.4M 1995

Values and sources

Revenue values and source evidence
Period	Series	Value(USD)	Source evidence
19931993-09-30	Revenue	22649000	Revenue: 22649000 Open source
19941994-09-30	Revenue	18831000	Revenue: 18831000 Open source
19951995-09-30	Revenue	20369000	Revenue: 20369000 Open source

Revenue growth

Change in revenue from the same financial period one year earlier.

8.2% 1995

Values and sources

Revenue growth values and source evidence
Period	Series	Value	Source evidence
19931993-09-30	Year over year	No prior comparable period	Revenue: 22649000 Open source
19941994-09-30	Year over year	-16.9%	Revenue: 18831000 Open source Revenue: 22649000 Open source
19951995-09-30	Year over year	8.2%	Revenue: 20369000 Open source Revenue: 18831000 Open source

Profit and cash

How much revenue becomes profit, and how much cash operations generate.

Profit margins

Operating income, net income and free cash flow as a share of revenue.

Operating margin -22.1% 1995

Net margin -22.2% 1995

Free cash flow margin -13.9% 1995

Operating margin
Net margin
Free cash flow margin

Values and sources

Profit margins values and source evidence
Period	Series	Value	Source evidence
19931993-09-30	Operating margin	-22.5%	Operating Income: -5091000 Open source Revenue: 22649000 Open source
19941994-09-30	Operating margin	-22.5%	Operating Income: -4243000 Open source Revenue: 18831000 Open source
19951995-09-30	Operating margin	-22.1%	Operating Income: -4508000 Open source Revenue: 20369000 Open source
19931993-09-30	Net margin	-33.3%	Net Income: -7540000 Open source Revenue: 22649000 Open source
19941994-09-30	Net margin	-39.4%	Net Income: -7417000 Open source Revenue: 18831000 Open source
19951995-09-30	Net margin	-22.2%	Net Income: -4531000 Open source Revenue: 20369000 Open source
19931993-09-30	Free cash flow margin	0.6%	Revenue: 22649000 Open source Operating Cash Flow: 1086000 Open source Capital Expenditure: 961000 Open source
19941994-09-30	Free cash flow margin	-6.3%	Revenue: 18831000 Open source Operating Cash Flow: -859000 Open source Capital Expenditure: 335000 Open source
19951995-09-30	Free cash flow margin	-13.9%	Revenue: 20369000 Open source Operating Cash Flow: -2228000 Open source Capital Expenditure: 603000 Open source

Operating cash flow

Cash generated by the company’s normal business operations.

USD -2.2M 1995

Values and sources

Operating cash flow values and source evidence
Period	Series	Value(USD)	Source evidence
19931993-09-30	Operating cash flow	1086000	Operating Cash Flow: 1086000 Open source
19941994-09-30	Operating cash flow	-859000	Operating Cash Flow: -859000 Open source
19951995-09-30	Operating cash flow	-2228000	Operating Cash Flow: -2228000 Open source

Free cash flow

Operating cash flow minus capital expenditure for the same period and unit.

USD -2.8M 1995

Values and sources

Free cash flow values and source evidence
Period	Series	Value(USD)	Source evidence
19931993-09-30	Free cash flow	125000	Operating Cash Flow: 1086000 Open source Capital Expenditure: 961000 Open source
19941994-09-30	Free cash flow	-1194000	Operating Cash Flow: -859000 Open source Capital Expenditure: 335000 Open source
19951995-09-30	Free cash flow	-2831000	Operating Cash Flow: -2228000 Open source Capital Expenditure: 603000 Open source

Balance sheet

Liabilities and short-term ability to meet obligations at each period end.

Liabilities to assets

Total liabilities as a share of total assets.

Not enough comparable data to show this history.

Values and sources

Liabilities to assets values and source evidence
Period	Series	Value	Source evidence
1993-09-30	Liabilities / assets	Not reported	No source recorded
1994-09-30	Liabilities / assets	Not reported	Total Assets: 24229000 Open source
1995-09-30	Liabilities / assets	Not reported	Total Assets: 21411000 Open source

Current assets to current liabilities

Current assets divided by current liabilities.

0.42× 1995

Values and sources

Current assets to current liabilities values and source evidence
Period	Series	Value	Source evidence
1993-09-30	Current assets / current liabilities	Not reported	No source recorded
19941994-09-30	Current assets / current liabilities	0.38×	Current Assets: 14375000 Open source Current Liabilities: 37500000 Open source
19951995-09-30	Current assets / current liabilities	0.42×	Current Assets: 11813000 Open source Current Liabilities: 28350000 Open source

Cash generation

Compare reported profit with operating cash and capital spending. Free cash flow is calculated as operating cash flow minus capital expenditure when both exact, consolidated amounts match the same period and unit.

Cash generation by annual reporting period
Period	Net income	Operating cash flow	Capital expenditure	Free cash flow
1993 1992-10-01 – 1993-09-30	−USD 7.54 million Exact value Exact value: -7540000 USD 1992-10-01 – 1993-09-30: -7540000 USD Inspect Net Income Open source Share or cite Citation for Net Income · CIRCLE FINE ART CORP · 1993-09-30 CIRCLE FINE ART CORP (edgar:20356) Net Income: -7540000 USD Concept: fundies:NetIncome Period: 1992-10-01 to 1993-09-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356/explain?concept=fundies%3ANetIncome&period=1993-09-30&surface=latest&period_type=duration&start=1992-10-01&unit=USD&dimensions= Input fundies:NetIncome: -7540000 USD (1992-10-01 to 1993-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2912 The citation records this snapshot. The page link may show a newer release later.	USD 1.09 million Exact value Exact value: 1086000 USD 1992-10-01 – 1993-09-30: 1086000 USD Inspect Operating Cash Flow Open source Share or cite Citation for Operating Cash Flow · CIRCLE FINE ART CORP · 1993-09-30 CIRCLE FINE ART CORP (edgar:20356) Operating Cash Flow: 1086000 USD Concept: fundies:OperatingCashFlow Period: 1992-10-01 to 1993-09-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356/explain?concept=fundies%3AOperatingCashFlow&period=1993-09-30&surface=latest&period_type=duration&start=1992-10-01&unit=USD&dimensions= Input fundies:OperatingCashFlow: 1086000 USD (1992-10-01 to 1993-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2942 The citation records this snapshot. The page link may show a newer release later.	USD 961,000 Exact value Exact value: 961000 USD 1992-10-01 – 1993-09-30: 961000 USD Inspect Capital Expenditure Open source Share or cite Citation for Capital Expenditure · CIRCLE FINE ART CORP · 1993-09-30 CIRCLE FINE ART CORP (edgar:20356) Capital Expenditure: 961000 USD Concept: fundies:CapitalExpenditure Period: 1992-10-01 to 1993-09-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356/explain?concept=fundies%3ACapitalExpenditure&period=1993-09-30&surface=latest&period_type=duration&start=1992-10-01&unit=USD&dimensions= Input fundies:CapitalExpenditure: 961000 USD (1992-10-01 to 1993-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2946 The citation records this snapshot. The page link may show a newer release later.	USD 125,000 Calculation and evidence 1086000 − 961000 USD Exact free cash flow: 125000 USD 1992-10-01 – 1993-09-30: 1086000 USD · Inspect Operating Cash Flow · Source 1992-10-01 – 1993-09-30: 961000 USD · Inspect Capital Expenditure · Source Share or cite Citation for Free cash flow · CIRCLE FINE ART CORP · 1993-09-30 CIRCLE FINE ART CORP (edgar:20356) Free cash flow: 125000 USD Concept: free-cash-flow Period: 1992-10-01 to 1993-09-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356?view=overview&cadence=annual&surface=latest#cash-generation-title Computed: Operating cash flow minus capital expenditure Input fundies:OperatingCashFlow: 1086000 USD (1992-10-01 to 1993-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2942 Input fundies:CapitalExpenditure: 961000 USD (1992-10-01 to 1993-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2946 The citation records this snapshot. The page link may show a newer release later.
1994 1993-07-01 – 1994-06-30	−USD 5.8 million Exact value Exact value: -5799000 USD 1993-07-01 – 1994-06-30: -5799000 USD Inspect Net Income Open source Share or cite Citation for Net Income · CIRCLE FINE ART CORP · 1994-06-30 CIRCLE FINE ART CORP (edgar:20356) Net Income: -5799000 USD Concept: fundies:NetIncome Period: 1993-07-01 to 1994-06-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356/explain?concept=fundies%3ANetIncome&period=1994-06-30&surface=latest&period_type=duration&start=1993-07-01&unit=USD&dimensions= Input fundies:NetIncome: -5799000 USD (1993-07-01 to 1994-06-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-95-000007.txt#286 The citation records this snapshot. The page link may show a newer release later.	−USD 371,000 Exact value Exact value: -371000 USD 1993-07-01 – 1994-06-30: -371000 USD Inspect Operating Cash Flow Open source Share or cite Citation for Operating Cash Flow · CIRCLE FINE ART CORP · 1994-06-30 CIRCLE FINE ART CORP (edgar:20356) Operating Cash Flow: -371000 USD Concept: fundies:OperatingCashFlow Period: 1993-07-01 to 1994-06-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356/explain?concept=fundies%3AOperatingCashFlow&period=1994-06-30&surface=latest&period_type=duration&start=1993-07-01&unit=USD&dimensions= Input fundies:OperatingCashFlow: -371000 USD (1993-07-01 to 1994-06-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-95-000007.txt#317 The citation records this snapshot. The page link may show a newer release later.	USD 119,000 Exact value Exact value: 119000 USD 1993-07-01 – 1994-06-30: 119000 USD Inspect Capital Expenditure Open source Share or cite Citation for Capital Expenditure · CIRCLE FINE ART CORP · 1994-06-30 CIRCLE FINE ART CORP (edgar:20356) Capital Expenditure: 119000 USD Concept: fundies:CapitalExpenditure Period: 1993-07-01 to 1994-06-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356/explain?concept=fundies%3ACapitalExpenditure&period=1994-06-30&surface=latest&period_type=duration&start=1993-07-01&unit=USD&dimensions= Input fundies:CapitalExpenditure: 119000 USD (1993-07-01 to 1994-06-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-95-000007.txt#321 The citation records this snapshot. The page link may show a newer release later.	−USD 490,000 Calculation and evidence -371000 − 119000 USD Exact free cash flow: -490000 USD 1993-07-01 – 1994-06-30: -371000 USD · Inspect Operating Cash Flow · Source 1993-07-01 – 1994-06-30: 119000 USD · Inspect Capital Expenditure · Source Share or cite Citation for Free cash flow · CIRCLE FINE ART CORP · 1994-06-30 CIRCLE FINE ART CORP (edgar:20356) Free cash flow: -490000 USD Concept: free-cash-flow Period: 1993-07-01 to 1994-06-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356?view=overview&cadence=annual&surface=latest#cash-generation-title Computed: Operating cash flow minus capital expenditure Input fundies:OperatingCashFlow: -371000 USD (1993-07-01 to 1994-06-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-95-000007.txt#317 Input fundies:CapitalExpenditure: 119000 USD (1993-07-01 to 1994-06-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-95-000007.txt#321 The citation records this snapshot. The page link may show a newer release later.
1994 1993-10-01 – 1994-09-30	−USD 7.42 million Exact value Exact value: -7417000 USD 1993-10-01 – 1994-09-30: -7417000 USD Inspect Net Income Open source Share or cite Citation for Net Income · CIRCLE FINE ART CORP · 1994-09-30 CIRCLE FINE ART CORP (edgar:20356) Net Income: -7417000 USD Concept: fundies:NetIncome Period: 1993-10-01 to 1994-09-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356/explain?concept=fundies%3ANetIncome&period=1994-09-30&surface=latest&period_type=duration&start=1993-10-01&unit=USD&dimensions= Input fundies:NetIncome: -7417000 USD (1993-10-01 to 1994-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2912 The citation records this snapshot. The page link may show a newer release later.	−USD 859,000 Exact value Exact value: -859000 USD 1993-10-01 – 1994-09-30: -859000 USD Inspect Operating Cash Flow Open source Share or cite Citation for Operating Cash Flow · CIRCLE FINE ART CORP · 1994-09-30 CIRCLE FINE ART CORP (edgar:20356) Operating Cash Flow: -859000 USD Concept: fundies:OperatingCashFlow Period: 1993-10-01 to 1994-09-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356/explain?concept=fundies%3AOperatingCashFlow&period=1994-09-30&surface=latest&period_type=duration&start=1993-10-01&unit=USD&dimensions= Input fundies:OperatingCashFlow: -859000 USD (1993-10-01 to 1994-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2942 The citation records this snapshot. The page link may show a newer release later.	USD 335,000 Exact value Exact value: 335000 USD 1993-10-01 – 1994-09-30: 335000 USD Inspect Capital Expenditure Open source Share or cite Citation for Capital Expenditure · CIRCLE FINE ART CORP · 1994-09-30 CIRCLE FINE ART CORP (edgar:20356) Capital Expenditure: 335000 USD Concept: fundies:CapitalExpenditure Period: 1993-10-01 to 1994-09-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356/explain?concept=fundies%3ACapitalExpenditure&period=1994-09-30&surface=latest&period_type=duration&start=1993-10-01&unit=USD&dimensions= Input fundies:CapitalExpenditure: 335000 USD (1993-10-01 to 1994-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2946 The citation records this snapshot. The page link may show a newer release later.	−USD 1.19 million Calculation and evidence -859000 − 335000 USD Exact free cash flow: -1194000 USD 1993-10-01 – 1994-09-30: -859000 USD · Inspect Operating Cash Flow · Source 1993-10-01 – 1994-09-30: 335000 USD · Inspect Capital Expenditure · Source Share or cite Citation for Free cash flow · CIRCLE FINE ART CORP · 1994-09-30 CIRCLE FINE ART CORP (edgar:20356) Free cash flow: -1194000 USD Concept: free-cash-flow Period: 1993-10-01 to 1994-09-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356?view=overview&cadence=annual&surface=latest#cash-generation-title Computed: Operating cash flow minus capital expenditure Input fundies:OperatingCashFlow: -859000 USD (1993-10-01 to 1994-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2942 Input fundies:CapitalExpenditure: 335000 USD (1993-10-01 to 1994-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2946 The citation records this snapshot. The page link may show a newer release later.
1995 1994-07-01 – 1995-06-30	USD 796,000 Exact value Exact value: 796000 USD 1994-07-01 – 1995-06-30: 796000 USD Inspect Net Income Open source Share or cite Citation for Net Income · CIRCLE FINE ART CORP · 1995-06-30 CIRCLE FINE ART CORP (edgar:20356) Net Income: 796000 USD Concept: fundies:NetIncome Period: 1994-07-01 to 1995-06-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356/explain?concept=fundies%3ANetIncome&period=1995-06-30&surface=latest&period_type=duration&start=1994-07-01&unit=USD&dimensions= Input fundies:NetIncome: 796000 USD (1994-07-01 to 1995-06-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-95-000007.txt#286 The citation records this snapshot. The page link may show a newer release later.	−USD 2.35 million Exact value Exact value: -2347000 USD 1994-07-01 – 1995-06-30: -2347000 USD Inspect Operating Cash Flow Open source Share or cite Citation for Operating Cash Flow · CIRCLE FINE ART CORP · 1995-06-30 CIRCLE FINE ART CORP (edgar:20356) Operating Cash Flow: -2347000 USD Concept: fundies:OperatingCashFlow Period: 1994-07-01 to 1995-06-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356/explain?concept=fundies%3AOperatingCashFlow&period=1995-06-30&surface=latest&period_type=duration&start=1994-07-01&unit=USD&dimensions= Input fundies:OperatingCashFlow: -2347000 USD (1994-07-01 to 1995-06-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-95-000007.txt#317 The citation records this snapshot. The page link may show a newer release later.	USD 408,000 Exact value Exact value: 408000 USD 1994-07-01 – 1995-06-30: 408000 USD Inspect Capital Expenditure Open source Share or cite Citation for Capital Expenditure · CIRCLE FINE ART CORP · 1995-06-30 CIRCLE FINE ART CORP (edgar:20356) Capital Expenditure: 408000 USD Concept: fundies:CapitalExpenditure Period: 1994-07-01 to 1995-06-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356/explain?concept=fundies%3ACapitalExpenditure&period=1995-06-30&surface=latest&period_type=duration&start=1994-07-01&unit=USD&dimensions= Input fundies:CapitalExpenditure: 408000 USD (1994-07-01 to 1995-06-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-95-000007.txt#321 The citation records this snapshot. The page link may show a newer release later.	−USD 2.76 million Calculation and evidence -2347000 − 408000 USD Exact free cash flow: -2755000 USD 1994-07-01 – 1995-06-30: -2347000 USD · Inspect Operating Cash Flow · Source 1994-07-01 – 1995-06-30: 408000 USD · Inspect Capital Expenditure · Source Share or cite Citation for Free cash flow · CIRCLE FINE ART CORP · 1995-06-30 CIRCLE FINE ART CORP (edgar:20356) Free cash flow: -2755000 USD Concept: free-cash-flow Period: 1994-07-01 to 1995-06-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356?view=overview&cadence=annual&surface=latest#cash-generation-title Computed: Operating cash flow minus capital expenditure Input fundies:OperatingCashFlow: -2347000 USD (1994-07-01 to 1995-06-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-95-000007.txt#317 Input fundies:CapitalExpenditure: 408000 USD (1994-07-01 to 1995-06-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-95-000007.txt#321 The citation records this snapshot. The page link may show a newer release later.
1995 1994-10-01 – 1995-09-30	−USD 4.53 million Exact value Exact value: -4531000 USD 1994-10-01 – 1995-09-30: -4531000 USD Inspect Net Income Open source Share or cite Citation for Net Income · CIRCLE FINE ART CORP · 1995-09-30 CIRCLE FINE ART CORP (edgar:20356) Net Income: -4531000 USD Concept: fundies:NetIncome Period: 1994-10-01 to 1995-09-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356/explain?concept=fundies%3ANetIncome&period=1995-09-30&surface=latest&period_type=duration&start=1994-10-01&unit=USD&dimensions= Input fundies:NetIncome: -4531000 USD (1994-10-01 to 1995-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2912 The citation records this snapshot. The page link may show a newer release later.	−USD 2.23 million Exact value Exact value: -2228000 USD 1994-10-01 – 1995-09-30: -2228000 USD Inspect Operating Cash Flow Open source Share or cite Citation for Operating Cash Flow · CIRCLE FINE ART CORP · 1995-09-30 CIRCLE FINE ART CORP (edgar:20356) Operating Cash Flow: -2228000 USD Concept: fundies:OperatingCashFlow Period: 1994-10-01 to 1995-09-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356/explain?concept=fundies%3AOperatingCashFlow&period=1995-09-30&surface=latest&period_type=duration&start=1994-10-01&unit=USD&dimensions= Input fundies:OperatingCashFlow: -2228000 USD (1994-10-01 to 1995-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2942 The citation records this snapshot. The page link may show a newer release later.	USD 603,000 Exact value Exact value: 603000 USD 1994-10-01 – 1995-09-30: 603000 USD Inspect Capital Expenditure Open source Share or cite Citation for Capital Expenditure · CIRCLE FINE ART CORP · 1995-09-30 CIRCLE FINE ART CORP (edgar:20356) Capital Expenditure: 603000 USD Concept: fundies:CapitalExpenditure Period: 1994-10-01 to 1995-09-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356/explain?concept=fundies%3ACapitalExpenditure&period=1995-09-30&surface=latest&period_type=duration&start=1994-10-01&unit=USD&dimensions= Input fundies:CapitalExpenditure: 603000 USD (1994-10-01 to 1995-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2946 The citation records this snapshot. The page link may show a newer release later.	−USD 2.83 million Calculation and evidence -2228000 − 603000 USD Exact free cash flow: -2831000 USD 1994-10-01 – 1995-09-30: -2228000 USD · Inspect Operating Cash Flow · Source 1994-10-01 – 1995-09-30: 603000 USD · Inspect Capital Expenditure · Source Share or cite Citation for Free cash flow · CIRCLE FINE ART CORP · 1995-09-30 CIRCLE FINE ART CORP (edgar:20356) Free cash flow: -2831000 USD Concept: free-cash-flow Period: 1994-10-01 to 1995-09-30 Values: Latest reported Published: 2026-11-07T10:06:33Z Snapshot: f82c603908c75037dd29fe1b90ae9126563ba9d1eee85e87d1219c7952ad357e Dimensions: Consolidated View: https://fundies.io/companies/edgar/20356?view=overview&cadence=annual&surface=latest#cash-generation-title Computed: Operating cash flow minus capital expenditure Input fundies:OperatingCashFlow: -2228000 USD (1994-10-01 to 1995-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2942 Input fundies:CapitalExpenditure: 603000 USD (1994-10-01 to 1995-09-30) Dimensions: Consolidated Source: https://www.sec.gov/Archives/edgar/data/20356/0000020356-96-000002.txt#2946 The citation records this snapshot. The page link may show a newer release later.

Capital expenditure uses the canonical mapped positive-spending convention. A missing, ambiguous, incompatible, or negative-sign input is left blank. Values use the latest reported version.

Dataset coverage and company identifiers

Coverage reflects filings processed into this Fundies dataset; it does not imply every source filing is loaded.

6 filings · 0 latest values · 0 originally reported values

Dataset published 2026-11-07. Source filing dates and reporting periods are shown separately.

Identifiers: 0000020356, 20356, edgar:20356

CIRCLE FINE ART CORP

Latest quarter

Revenue

Operating margin

Operating cash flow

Free cash flow

Trailing twelve months

Revenue

Net income

Company performance

What changed year over year

Revenue

Net income

Operating cash flow

Capital expenditure

Where revenue goes

1995 1994-10-01 – 1995-09-30

Cash

Share of revenue by period

Growth

Profit and cash

Balance sheet

Cash generation