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Precision Optics (POCI) Financials

Precision Optics logo
$4.58 -0.08 (-1.72%)
Closing price 10/9/2026 04:00 PM Eastern
Extended Trading
$4.58 +0.00 (+0.11%)
As of 10/9/2026 07:30 PM Eastern
Extended trading is trading that happens on electronic markets outside of regular trading hours. This is a fair market value extended hours price provided by Massive. Learn more.
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Annual Income Statements for Precision Optics

Annual Income Statements for Precision Optics

This table shows Precision Optics' income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
Period end date 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023 6/30/2024 6/30/2025 6/30/2026
Total Costs & Expenses		 - - - - - - - - - 8.96 8.94
Net Income / (Loss) Attributable to Common Shareholders		 -1.03 -1.01 -0.35 -0.61 -1.43 -0.10 -0.93 -0.14 -2.95 -5.78 -3.63
Consolidated Net Income / (Loss)		 -1.03 -1.01 -0.35 -0.61 -1.43 -0.10 -0.93 -0.14 -2.95 -5.78 -3.63
Net Income / (Loss) Continuing Operations		 -1.03 -1.01 -0.35 -0.61 -1.43 -0.10 -0.93 -0.14 -2.95 -5.78 -3.63
Total Pre-Tax Income 		-1.03 -1.01 -0.35 -0.61 -1.42 -0.10 -0.93 -0.14 -2.95 -5.78 -3.62
Total Operating Income		 -1.06 -1.00 -0.35 -0.61 -1.42 -0.91 -1.51 -0.64 -2.72 -5.55 -3.51
Total Gross Profit		 0.94 0.77 1.48 2.12 3.36 3.43 4.93 7.73 5.80 3.40 5.43
Total Revenue		 3.92 3.15 4.04 6.80 9.92 11 16 21 19 19 32
Operating Revenue		 3.92 3.15 4.04 6.80 9.92 11 16 21 19 19 32
Total Cost of Revenue		 2.97 2.38 2.56 4.68 6.56 7.24 11 13 13 16 26
Operating Cost of Revenue		 2.97 2.38 2.56 4.68 6.56 7.24 11 13 13 16 26
Total Operating Expenses		 2.00 1.78 1.83 2.74 4.79 4.34 6.44 8.37 8.52 8.96 8.94
Selling, General & Admin Expense		 1.55 1.31 1.37 2.10 3.90 3.71 5.61 7.38 7.54 7.80 7.91
Research & Development Expense		 0.48 0.46 0.46 0.51 0.89 0.62 0.67 0.99 0.98 1.16 1.03
Total Other Income / (Expense), net		 0.02 -0.00 -0.00 -0.00 -0.00 0.80 0.59 0.50 -0.23 -0.23 -0.12
Interest Expense		 0.00 0.00 0.00 0.00 0.00 -0.80 0.16 0.22 0.23 0.23 0.15
Interest & Investment Income		 - - - - - - - - - 0.00 0.03
Income Tax Expense		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Basic Earnings per Share		 ($0.15) ($0.12) ($0.04) ($0.05) ($0.11) - - ($0.03) ($0.49) ($0.85) ($0.43)
Weighted Average Basic Shares Outstanding		 7.16M 8.34M 9.83M 11.49M 13.00M 13.28M 16.92M 5.67M 6.07M 6.79M 8.53M
Diluted Earnings per Share		 ($0.15) ($0.12) ($0.04) ($0.05) ($0.11) - - ($0.03) ($0.49) ($0.85) ($0.43)
Weighted Average Diluted Shares Outstanding		 7.16M 8.34M 9.83M 11.49M 13.00M 13.28M 16.92M 5.67M 6.07M 6.79M 8.53M
Weighted Average Basic & Diluted Shares Outstanding		 7.54M 8.34M 9.83M 11.49M 13.00M 13.28M 16.92M 6.07M 6.35M 7.71M 10.97M

Quarterly Income Statements for Precision Optics

This table shows Precision Optics' income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026 Q3 2026 Q4 2026
Period end date 12/31/2023 3/31/2024 6/30/2024 9/30/2024 12/31/2024 3/31/2025 6/30/2025 9/30/2025 12/31/2025 3/31/2026 6/30/2026
Net Income / (Loss) Attributable to Common Shareholders		 -0.76 -0.32 -1.41 -1.31 -0.97 -2.10 -1.40 -1.64 -1.78 -0.11 -0.10
Consolidated Net Income / (Loss)		 -0.76 -0.32 -1.41 -1.31 -0.97 -2.10 -1.40 -1.64 -1.78 -0.11 -0.10
Net Income / (Loss) Continuing Operations		 -0.76 -0.32 -1.41 -1.31 -0.97 -2.10 -1.40 -1.64 -1.78 -0.11 -0.10
Total Pre-Tax Income 		-0.76 -0.32 -1.41 -1.31 -0.97 -2.10 -1.40 -1.64 -1.78 -0.10 -0.11
Total Operating Income		 -0.70 -0.26 -1.36 -1.25 -0.91 -2.04 -1.36 -1.60 -1.74 -0.06 -0.11
Total Gross Profit		 1.45 1.86 1.02 1.12 1.07 0.42 0.80 0.95 0.20 2.06 2.22
Total Revenue		 4.82 5.24 4.72 4.20 4.53 4.19 6.18 6.68 7.37 8.71 8.77
Operating Revenue		 4.82 5.24 4.72 4.20 4.53 4.19 6.18 6.68 7.37 8.71 8.77
Total Cost of Revenue		 3.37 3.38 3.69 3.08 3.46 3.77 5.38 5.73 7.16 6.65 6.55
Operating Cost of Revenue		 3.37 3.38 3.69 3.08 3.46 3.77 5.38 5.73 7.16 6.65 6.55
Total Operating Expenses		 2.16 2.12 2.38 2.36 1.98 2.46 2.16 2.54 1.95 2.12 2.33
Selling, General & Admin Expense		 1.93 1.92 2.03 1.96 1.66 2.25 1.93 2.23 1.70 1.85 2.13
Research & Development Expense		 0.22 0.19 0.35 0.40 0.32 0.21 0.23 0.31 0.25 0.27 0.20
Total Other Income / (Expense), net		 -0.05 -0.06 -0.05 -0.06 -0.06 -0.06 -0.04 -0.04 -0.04 -0.04 -0.00
Interest Expense		 0.05 0.06 0.05 0.06 0.06 0.06 0.04 0.04 0.04 0.04 0.03
Basic Earnings per Share		 ($0.13) ($0.05) ($0.23) ($0.21) ($0.15) ($0.30) ($0.19) ($0.21) ($0.23) ($0.01) $0.02
Weighted Average Basic Shares Outstanding		 6.07M 6.07M 6.07M 6.22M 6.35M 6.92M 6.79M 7.71M 7.71M 7.79M 8.53M
Diluted Earnings per Share		 ($0.13) ($0.05) ($0.23) ($0.21) ($0.15) ($0.30) ($0.19) ($0.21) ($0.23) ($0.01) $0.02
Weighted Average Diluted Shares Outstanding		 6.07M 6.07M 6.07M 6.22M 6.35M 6.92M 6.79M 7.71M 7.71M 7.79M 8.53M
Weighted Average Basic & Diluted Shares Outstanding		 6.07M 6.07M 6.35M 6.35M 6.36M 7.67M 7.71M 7.71M 7.72M 10.94M 10.97M

Annual Cash Flow Statements for Precision Optics

This table details how cash moves in and out of Precision Optics' business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
Period end date 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023 6/30/2024 6/30/2025 6/30/2026
Net Change in Cash & Equivalents		 -0.19 0.07 0.28 1.89 -1.15 -0.27 -0.26 2.32 -2.52 1.37 8.07
Net Cash From Operating Activities		 -0.88 -0.67 0.10 -1.03 -0.59 0.05 -0.93 -0.08 -2.68 -3.40 -1.55
Net Cash From Continuing Operating Activities		 -0.88 -0.67 0.10 -1.03 -0.59 0.05 -0.93 -0.08 -2.68 -3.40 -1.55
Net Income / (Loss) Continuing Operations		 -1.03 -1.01 -0.35 -0.61 -1.43 -0.10 -0.93 -0.14 -2.95 -5.78 -3.63
Consolidated Net Income / (Loss)		 -1.03 -1.01 -0.35 -0.61 -1.43 -0.10 -0.93 -0.14 -2.95 -5.78 -3.63
Depreciation Expense		 0.03 0.03 0.03 0.04 0.11 0.15 0.19 0.21 0.21 0.21 0.28
Amortization Expense		 - - - - - 0.00 0.06 0.00 0.02 0.01 0.02
Non-Cash Adjustments To Reconcile Net Income		 0.25 0.22 0.28 0.05 0.52 -0.04 -0.20 0.48 0.96 2.30 1.43
Changes in Operating Assets and Liabilities, net		 -0.12 0.09 0.14 -0.50 0.21 0.04 -0.05 -0.63 -0.92 -0.14 0.36
Net Cash From Investing Activities		 0.02 -0.03 -0.02 -0.04 -1.60 -0.12 -0.41 -0.05 -0.29 -0.23 -0.43
Net Cash From Continuing Investing Activities		 0.02 -0.03 -0.02 -0.04 -1.60 -0.12 -0.41 -0.05 -0.29 -0.23 -0.43
Purchase of Property, Plant & Equipment		 -0.00 -0.03 -0.00 -0.14 -0.12 -0.08 -0.11 -0.02 -0.27 -0.23 -0.43
Acquisitions		 -0.00 -0.01 -0.02 -0.01 -1.48 -0.05 -0.29 -0.04 - -0.01 -0.01
Sale of Property, Plant & Equipment		 0.03 0.00 - - - - - - - 0.00 0.00
Net Cash From Financing Activities		 0.66 0.77 0.21 2.96 1.04 -0.20 1.09 2.45 0.46 5.00 10
Net Cash From Continuing Financing Activities		 0.66 0.77 0.21 2.96 1.04 -0.20 1.09 2.45 0.46 5.00 10
Repayment of Debt		 -0.00 -0.01 -0.01 -0.01 -0.04 -0.06 -0.31 -0.43 -0.56 -0.36 -0.62
Issuance of Debt		 - - - 0.00 0.81 - 0.00 0.75 1.00 -1.00 0.00
Issuance of Common Equity		 0.70 0.78 0.21 2.93 0.27 0.00 1.50 2.29 0.00 6.27 11
Other Financing Activities, net		 - 0.00 0.01 0.05 0.01 -0.14 -0.10 -0.15 0.01 0.09 0.04
Cash Interest Paid		 - - - - - - - - 0.21 0.22 0.13
Cash Income Taxes Paid		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Quarterly Cash Flow Statements for Precision Optics

This table details how cash moves in and out of Precision Optics' business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026 Q3 2026 Q4 2026
Period end date 12/31/2023 3/31/2024 6/30/2024 9/30/2024 12/31/2024 3/31/2025 6/30/2025 9/30/2025 12/31/2025 3/31/2026 6/30/2026
Net Change in Cash & Equivalents		 -0.38 -0.06 -0.52 0.23 -0.42 2.34 -0.77 -0.38 -0.51 9.80 -0.84
Net Cash From Operating Activities		 -0.12 -0.21 -0.98 -0.32 -0.79 -1.87 -0.57 0.08 -0.26 -0.72 -0.65
Net Cash From Continuing Operating Activities		 -0.12 -0.21 -0.98 -0.32 -0.79 -1.87 -0.57 0.08 -0.26 -0.72 -0.65
Net Income / (Loss) Continuing Operations		 -0.76 -0.32 -1.41 -1.31 -0.97 -2.10 -1.40 -1.64 -1.78 -0.11 -0.10
Consolidated Net Income / (Loss)		 -0.76 -0.32 -1.41 -1.31 -0.97 -2.10 -1.40 -1.64 -1.78 -0.11 -0.10
Depreciation Expense		 0.05 0.05 0.06 0.05 0.05 0.06 0.05 0.07 0.07 0.08 0.06
Amortization Expense		 0.00 0.00 0.00 0.00 0.00 - 0.00 0.00 0.00 0.00 0.00
Non-Cash Adjustments To Reconcile Net Income		 0.12 0.27 0.21 0.15 0.31 0.56 1.12 0.39 0.31 0.34 0.39
Changes in Operating Assets and Liabilities, net		 0.47 -0.23 0.16 0.79 -0.18 -0.40 -0.35 1.26 1.14 -1.04 -1.01
Net Cash From Investing Activities		 -0.13 -0.11 -0.01 -0.03 -0.03 -0.09 -0.08 -0.30 -0.10 0.05 -0.08
Net Cash From Continuing Investing Activities		 -0.13 -0.11 -0.01 -0.03 -0.03 -0.09 -0.08 -0.30 -0.10 0.05 -0.08
Purchase of Property, Plant & Equipment		 -0.12 -0.11 -0.01 -0.02 -0.03 -0.13 -0.05 -0.30 -0.10 0.05 -0.08
Net Cash From Financing Activities		 -0.14 0.26 0.47 0.58 0.40 4.30 -0.12 -0.16 -0.16 10 -0.11
Net Cash From Continuing Financing Activities		 -0.14 0.26 0.47 0.58 0.40 4.30 -0.12 -0.16 -0.16 10 -0.11
Repayment of Debt		 -0.14 -0.14 -0.14 -0.15 -0.00 -0.04 -0.17 -0.16 -0.16 -0.16 -0.15
Other Financing Activities, net		 0.00 0.00 0.01 0.03 - 0.17 0.04 0.00 - - 0.04

Annual Balance Sheets for Precision Optics

This table presents Precision Optics' assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
Period end date 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023 6/30/2024 6/30/2025 6/30/2026
Total Assets		 2.12 1.80 2.51 7.49 6.35 6.26 17 20 17 20 32
Total Current Assets		 2.02 1.70 2.41 6.37 4.95 4.78 6.51 9.86 7.12 10 20
Cash & Equivalents		 0.05 0.12 0.40 2.29 1.13 0.86 0.61 2.93 0.41 1.77 9.84
Accounts Receivable		 0.75 0.47 0.80 2.17 1.48 1.88 2.66 3.91 3.55 4.34 5.94
Inventories, net		 1.13 1.06 1.14 1.73 2.20 1.89 3.02 2.78 2.87 3.56 3.83
Prepaid Expenses		 0.09 0.06 0.07 0.18 0.13 0.15 0.21 0.25 0.30 0.39 0.49
Plant, Property, & Equipment, net		 0.08 0.07 0.05 0.38 0.50 0.59 0.63 0.43 0.49 0.53 0.89
Plant, Property & Equipment, gross		 3.20 3.21 3.21 3.59 3.82 4.06 4.28 4.30 4.57 4.80 5.28
Accumulated Depreciation		 3.12 3.14 3.16 3.20 3.31 3.46 3.65 3.86 4.07 4.26 4.39
Total Noncurrent Assets		 0.02 0.03 0.05 0.74 0.90 0.89 9.57 9.45 9.30 9.20 11
Goodwill		 - - 0.00 0.69 0.69 0.69 8.82 8.82 8.82 8.82 8.82
Intangible Assets		 0.02 0.03 0.05 0.05 0.10 0.14 0.23 0.27 0.29 0.23 0.21
Other Noncurrent Operating Assets		 - - - 0.00 0.12 0.06 0.52 0.36 0.19 0.14 2.30
Total Liabilities & Shareholders' Equity		 2.12 1.80 2.51 7.49 6.35 6.26 17 20 17 20 32
Total Liabilities		 1.54 1.24 1.95 4.12 3.58 2.83 7.73 7.69 6.84 7.53 12
Total Current Liabilities		 1.50 1.22 1.93 3.61 3.15 2.51 4.59 5.26 4.91 6.15 8.83
Short-Term Debt		 0.01 0.01 0.01 0.01 0.86 0.00 0.37 0.51 1.28 0.58 0.58
Accounts Payable		 1.15 0.69 0.70 1.17 1.07 1.21 2.24 2.43 1.40 2.91 3.58
Current Deferred Revenue		 0.00 0.18 0.86 0.45 0.42 0.45 0.91 1.17 1.17 1.82 2.50
Current Employee Benefit Liabilities		 0.24 0.19 0.36 0.53 0.58 0.59 0.72 0.93 0.84 0.76 1.84
Other Current Liabilities		 - - 0.00 1.44 0.22 0.27 0.36 0.21 0.22 0.08 0.33
Total Noncurrent Liabilities		 0.03 0.02 0.01 0.51 0.43 0.32 3.15 2.43 1.94 1.38 3.16
Long-Term Debt		 - - - - - 0.00 1.96 2.18 1.90 1.29 0.71
Other Noncurrent Operating Liabilities		 - - 0.00 0.50 0.39 0.17 1.07 0.19 0.01 0.09 2.45
Total Equity & Noncontrolling Interests		 0.59 0.56 0.56 3.38 2.77 3.43 8.97 12 10 12 20
Total Preferred & Common Equity		 0.59 0.56 0.56 3.38 2.77 3.43 8.97 12 10 12 20
Total Common Equity		 0.59 0.56 0.56 3.38 2.77 3.43 8.97 12 10 12 20
Common Stock		 44 45 46 49 50 51 57 60 61 69 81
Retained Earnings		 -44 -45 -45 -46 -47 -47 -48 -48 -51 -57 -61

Quarterly Balance Sheets for Precision Optics

This table presents Precision Optics' assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric Q2 2024 Q3 2024 Q1 2025 Q2 2025 Q3 2025 Q1 2026 Q2 2026 Q3 2026
Period end date 12/31/2023 3/31/2024 9/30/2024 12/31/2024 3/31/2025 9/30/2025 12/31/2025 3/31/2026
Total Assets		 18 18 17 18 20 22 23 34
Total Current Assets		 7.83 8.39 7.51 7.84 9.97 9.86 10 21
Cash & Equivalents		 0.99 0.93 0.64 0.21 2.55 1.39 0.88 11
Accounts Receivable		 3.51 4.22 3.12 3.51 3.43 4.19 4.87 6.58
Inventories, net		 3.10 3.03 3.46 3.85 3.67 3.88 4.26 3.70
Prepaid Expenses		 0.23 0.21 0.29 0.28 0.33 0.40 0.40 0.45
Plant, Property, & Equipment, net		 0.48 0.54 0.47 0.45 0.53 0.96 0.99 0.87
Plant, Property & Equipment, gross		 4.45 4.56 4.59 4.62 4.75 5.21 5.31 5.26
Accumulated Depreciation		 3.97 4.02 4.12 4.17 4.22 4.25 4.32 4.39
Total Noncurrent Assets		 9.38 9.34 9.26 9.22 9.12 12 11 11
Goodwill		 8.82 8.82 8.82 8.82 8.82 8.82 8.82 8.82
Intangible Assets		 0.28 0.29 0.29 0.29 0.24 0.23 0.22 0.22
Other Noncurrent Operating Assets		 0.28 0.23 0.15 0.10 0.06 2.51 2.44 2.37
Total Liabilities & Shareholders' Equity		 18 18 17 18 20 22 23 34
Total Liabilities		 6.38 7.01 7.10 8.03 6.44 11 14 14
Total Current Liabilities		 4.31 5.13 5.34 6.41 5.01 7.62 9.95 10
Short-Term Debt		 0.51 0.91 0.79 1.33 0.58 0.58 0.58 0.58
Accounts Payable		 1.68 1.70 2.14 2.74 1.87 4.01 6.04 6.24
Current Deferred Revenue		 1.16 1.46 1.11 1.42 1.67 2.03 1.98 2.22
Current Employee Benefit Liabilities		 0.75 0.83 1.12 0.79 0.80 0.90 1.13 0.84
Other Current Liabilities		 0.22 0.22 0.19 0.14 0.09 0.10 0.22 0.31
Total Noncurrent Liabilities		 2.07 1.88 1.77 1.62 1.44 3.84 3.62 3.39
Long-Term Debt		 1.92 1.79 1.75 1.61 1.44 1.14 1.00 0.86
Other Noncurrent Operating Liabilities		 0.10 0.06 0.00 0.00 0.00 2.70 2.61 2.53
Total Equity & Noncontrolling Interests		 11 11 10 9.48 13 11 9.33 20
Total Preferred & Common Equity		 11 11 10 9.48 13 11 9.33 20
Total Common Equity		 11 11 10 9.48 13 11 9.33 20
Common Stock		 61 61 63 63 69 70 70 81
Retained Earnings		 -49 -50 -53 -53 -56 -59 -60 -60

Annual Metrics And Ratios for Precision Optics

This table displays calculated financial ratios and metrics derived from Precision Optics' official financial filings.

Metric 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
Period end date 6/30/2016 6/30/2017 6/30/2018 6/30/2019 6/30/2020 6/30/2021 6/30/2022 6/30/2023 6/30/2024 6/30/2025 6/30/2026
DEI Shares Outstanding		 7,539,582.00 8,872,916.00 10,095,139.00 12,038,139.00 13,191,789.00 13,263,789.00 16,915,089.00 5,640,995.00 6,068,518.00 7,666,247.00 10,944,869.00
DEI Adjusted Shares Outstanding		 7,539,582.00 8,872,916.00 10,095,139.00 12,038,139.00 13,191,789.00 13,263,789.00 16,915,089.00 5,640,995.00 6,068,518.00 7,666,247.00 10,944,869.00
DEI Earnings Per Adjusted Shares Outstanding		 -0.14 -0.11 -0.03 -0.05 -0.11 -0.01 -0.05 -0.03 -0.49 -0.75 -0.33
Growth Metrics		 - - - - - - - - - - -
Revenue Growth		 0.12% -19.46% 28.01% 68.50% 45.84% 7.57% 46.87% 34.23% -9.22% -0.07% 65.16%
EBITDA Growth		 12.89% 3.85% 66.82% -78.59% -128.36% 42.11% 30.60% 155.28% -956.99% -113.57% 39.73%
EBIT Growth		 12.27% 3.00% 65.22% -75.71% -132.31% 36.36% 14.77% 109.88% -3,672.90% -103.77% 36.80%
NOPAT Growth		 12.99% 5.02% 65.22% -75.71% -132.31% 36.36% -67.17% 57.82% -326.65% -103.77% 36.80%
Net Income Growth		 12.22% 2.74% 65.09% -74.98% -131.94% 92.79% -802.82% 84.42% -1,940.88% -95.85% 37.20%
EPS Growth		 21.05% 20.00% 66.67% -25.00% -120.00% 0.00% 0.00% 0.00% -1,533.33% -73.47% 49.41%
Operating Cash Flow Growth		 -13.25% 23.83% 115.08% -1,124.96% 42.57% 107.86% -2,105.09% 91.31% -3,208.68% -32.22% 54.35%
Free Cash Flow Firm Growth		 -20.78% 32.95% 107.21% -3,229.92% -80.15% 66.12% -1,012.18% 83.39% -90.53% -16.51% 43.62%
Invested Capital Growth		 35.48% -18.20% -60.83% 496.70% 129.69% 7.43% 297.02% 9.92% 8.31% -3.99% -4.49%
Revenue Q/Q Growth		 -0.01% -7.14% 22.46% 15.62% -1.42% 4.26% 15.64% 1.11% -1.59% 8.31% 8.96%
EBITDA Q/Q Growth		 18.78% -9.53% 43.67% -25.52% -16.99% -17.45% 59.97% 240.78% -41.38% -0.09% 28.23%
EBIT Q/Q Growth		 18.32% -9.33% 42.00% -25.97% -17.51% -15.04% 49.62% 117.16% -37.42% 0.01% 26.26%
NOPAT Q/Q Growth		 16.58% -9.33% 42.00% -25.97% -17.51% 19.47% 1.17% -0.57% -37.42% 0.01% 26.26%
Net Income Q/Q Growth		 17.12% -9.60% 42.01% -25.81% -17.65% -722.04% 43.40% -165.49% -80.36% 0.15% 26.35%
EPS Q/Q Growth		 21.05% 0.00% 33.33% 0.00% -22.22% 0.00% 0.00% 0.00% 0.00% 4.49% 32.81%
Operating Cash Flow Q/Q Growth		 -16.06% 16.79% 170.74% -38.17% -265.78% 107.98% -23.14% -117.14% -15.92% 10.29% -5.43%
Free Cash Flow Firm Q/Q Growth		 -9.41% 15.66% 140.69% -19.57% -20.88% 41.43% -8.34% -6.73% 10.82% 2.29% -22.77%
Invested Capital Q/Q Growth		 3.24% -24.43% -40.28% 0.67% 12.33% -5.23% 5.53% 5.88% -1.61% -2.29% 8.64%
Profitability Metrics		 - - - - - - - - - - -
Gross Margin		 24.05% 24.53% 36.70% 31.19% 33.89% 32.17% 31.43% 36.75% 30.35% 17.83% 17.22%
EBITDA Margin		 -25.72% -30.71% -7.96% -8.44% -13.21% -7.11% -3.36% 1.38% -13.06% -27.90% -10.18%
Operating Margin		 -26.95% -31.78% -8.63% -9.00% -14.34% -8.48% -9.66% -3.03% -14.26% -29.08% -11.13%
EBIT Margin		 -26.38% -31.78% -8.63% -9.00% -14.34% -8.48% -4.92% 0.36% -14.26% -29.08% -11.13%
Profit (Net Income) Margin		 -26.42% -31.91% -8.70% -9.04% -14.37% -0.96% -5.92% -0.69% -15.45% -30.28% -11.51%
Tax Burden Percent		 100.09% 100.09% 100.26% 100.15% 100.15% 100.89% 100.10% 101.36% 100.07% 100.03% 100.14%
Interest Burden Percent		 100.05% 100.31% 100.53% 100.23% 100.07% 11.26% 120.17% -187.12% 108.26% 104.09% 103.32%
Effective Tax Rate		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Return on Invested Capital (ROIC)		 -147.35% -133.80% -74.31% -66.58% -54.78% -24.12% -15.67% -3.94% -15.41% -30.82% -20.34%
ROIC Less NNEP Spread (ROIC-NNEP)		 88.19% 496.57% -28.20% -52.56% -20.54% -136.23% 7.67% 32.34% -94.83% -161.85% 7.42%
Return on Net Nonoperating Assets (RNNOA)		 -17.67% -41.92% 11.70% 35.38% 8.39% 20.81% 0.70% 2.56% -11.28% -20.96% -1.92%
Return on Equity (ROE)		 -165.03% -175.72% -62.61% -31.20% -46.39% -3.32% -14.97% -1.38% -26.69% -51.78% -22.26%
Cash Return on Invested Capital (CROIC)		 -177.49% -113.78% 13.10% -209.17% -133.45% -31.29% -135.19% -13.39% -23.39% -26.74% -15.75%
Operating Return on Assets (OROA)		 -49.62% -51.09% -16.17% -12.25% -20.56% -14.36% -6.72% 0.42% -14.87% -30.25% -13.46%
Return on Assets (ROA)		 -49.69% -51.30% -16.30% -12.29% -20.60% -1.63% -8.09% -0.79% -16.10% -31.50% -13.93%
Return on Common Equity (ROCE)		 -165.03% -175.72% -62.61% -31.20% -46.39% -3.32% -14.97% -1.38% -26.69% -51.78% -22.26%
Return on Equity Simple (ROE_SIMPLE)		 -176.23% -180.25% -62.30% -18.21% -51.45% -3.00% -10.35% -1.20% 0.00% 0.00% 0.00%
Net Operating Profit after Tax (NOPAT)		 -0.74 -0.70 -0.24 -0.43 -1.00 -0.63 -1.06 -0.45 -1.91 -3.89 -2.46
NOPAT Margin		 -18.86% -22.24% -6.04% -6.30% -10.04% -5.94% -6.76% -2.12% -9.98% -20.35% -7.79%
Net Nonoperating Expense Percent (NNEP)		 -235.55% -630.37% -46.11% -14.03% -34.24% 112.11% -23.33% -36.28% 79.42% 131.03% -27.76%
Return On Investment Capital (ROIC_SIMPLE)		 - - - - - - - - -14.37% -27.51% -11.35%
Cost of Revenue to Revenue		 75.95% 75.47% 63.30% 68.81% 66.11% 67.84% 68.57% 63.25% 69.65% 82.17% 82.78%
SG&A Expenses to Revenue		 39.62% 41.64% 34.03% 30.89% 39.30% 34.80% 35.80% 35.07% 39.47% 40.84% 25.08%
R&D to Revenue		 12.21% 14.71% 11.30% 7.43% 8.93% 5.85% 4.25% 4.72% 5.14% 6.07% 3.28%
Operating Expenses to Revenue		 51.00% 56.30% 45.33% 40.20% 48.23% 40.65% 41.09% 39.79% 44.61% 46.91% 28.35%
Earnings before Interest and Taxes (EBIT)		 -1.03 -1.00 -0.35 -0.61 -1.42 -0.91 -0.77 0.08 -2.72 -5.55 -3.51
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 -1.01 -0.97 -0.32 -0.57 -1.31 -0.76 -0.53 0.29 -2.49 -5.33 -3.21
Valuation Ratios		 - - - - - - - - - - -
Price to Book Value (P/BV)		 0.51 0.64 0.72 0.14 0.19 0.15 0.08 2.88 3.56 3.06 2.74
Price to Tangible Book Value (P/TBV)		 0.53 0.67 0.78 0.18 0.27 0.20 0.00 11.73 37.41 11.73 4.93
Price to Revenue (P/Rev)		 0.08 0.11 0.10 0.07 0.05 0.05 0.04 1.65 1.87 1.97 1.77
Price to Earnings (P/E)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Dividend Yield		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Earnings Yield		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Enterprise Value to Invested Capital (EV/IC)		 0.51 0.57 0.13 0.00 0.11 0.00 0.23 2.91 3.00 3.05 4.01
Enterprise Value to Revenue (EV/Rev)		 0.07 0.09 0.01 0.00 0.03 0.00 0.16 1.64 2.02 1.97 1.50
Enterprise Value to EBITDA (EV/EBITDA)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 118.61 0.00 0.00 0.00
Enterprise Value to EBIT (EV/EBIT)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 452.77 0.00 0.00 0.00
Enterprise Value to NOPAT (EV/NOPAT)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Operating Cash Flow (EV/OCF)		 0.00 0.00 0.24 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Free Cash Flow (EV/FCFF)		 0.00 0.00 0.57 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Leverage & Solvency		 - - - - - - - - - - -
Debt to Equity		 0.07 0.06 0.04 0.00 0.32 0.04 0.27 0.23 0.32 0.15 0.06
Long-Term Debt to Equity		 0.05 0.04 0.03 0.00 0.01 0.04 0.23 0.19 0.19 0.11 0.04
Financial Leverage		 -0.20 -0.08 -0.41 -0.67 -0.41 -0.15 0.09 0.08 0.12 0.13 -0.26
Leverage Ratio		 3.32 3.43 3.84 2.54 2.25 2.03 1.85 1.73 1.66 1.64 1.60
Compound Leverage Factor		 3.32 3.44 3.86 2.54 2.25 0.23 2.23 -3.24 1.79 1.71 1.65
Debt to Total Capital		 6.35% 5.41% 4.01% 0.43% 24.44% 4.25% 21.39% 18.63% 24.14% 13.22% 5.96%
Short-Term Debt to Total Capital		 1.25% 1.42% 1.53% 0.28% 23.46% 0.00% 3.22% 3.47% 9.62% 4.09% 2.67%
Long-Term Debt to Total Capital		 5.10% 3.99% 2.48% 0.15% 0.98% 4.25% 18.16% 15.16% 14.52% 9.13% 3.29%
Preferred Equity to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Common Equity to Total Capital		 93.65% 94.59% 95.99% 99.57% 75.56% 95.75% 78.61% 81.37% 75.86% 86.78% 94.04%
Debt to EBITDA		 -0.04 -0.03 -0.07 -0.03 -0.68 -0.20 -4.63 9.47 -1.28 -0.35 -0.40
Net Debt to EBITDA		 0.01 0.09 1.18 3.96 0.18 0.93 -3.48 -0.58 -1.12 -0.02 2.66
Long-Term Debt to EBITDA		 -0.03 -0.02 -0.05 -0.01 -0.03 -0.20 -3.94 7.71 -0.77 -0.24 -0.22
Debt to NOPAT		 -0.05 -0.05 -0.10 -0.03 -0.90 -0.24 -2.30 -6.17 -1.68 -0.48 -0.52
Net Debt to NOPAT		 0.01 0.12 1.55 5.30 0.24 1.12 -1.73 0.38 -1.47 -0.02 3.48
Long-Term Debt to NOPAT		 -0.04 -0.03 -0.06 -0.01 -0.04 -0.24 -1.96 -5.02 -1.01 -0.33 -0.29
Altman Z-Score		 -28.14 -34.32 -23.59 -7.38 -9.12 -8.77 -3.05 0.64 -0.34 -0.76 1.21
Noncontrolling Interest Sharing Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Liquidity Ratios		 - - - - - - - - - - -
Current Ratio		 1.34 1.39 1.25 1.76 1.57 1.90 1.42 1.87 1.45 1.64 2.28
Quick Ratio		 0.53 0.48 0.62 1.23 0.83 1.09 0.71 1.30 0.81 0.99 1.79
Cash Flow Metrics		 - - - - - - - - - - -
Free Cash Flow to Firm (FCFF)		 -0.89 -0.60 0.04 -1.35 -2.43 -0.82 -9.14 -1.52 -2.89 -3.37 -1.90
Operating Cash Flow to CapEx		 0.00% -2,547.07% 2,262.97% -736.72% -497.27% 61.31% -824.55% -483.14% -984.83% -1,561.29% -365.80%
Free Cash Flow to Firm to Interest Expense		 -1,897.42 -189.79 23.15 -951.26 -2,421.78 0.00 -58.75 -6.94 -12.86 -14.85 -12.83
Operating Cash Flow to Interest Expense		 -1,868.44 -212.29 54.15 -728.60 -591.31 0.00 -6.00 -0.37 -11.92 -15.63 -10.47
Operating Cash Flow Less CapEx to Interest Expense		 -1,808.02 -220.62 51.75 -827.49 -710.22 0.00 -6.72 -0.45 -13.13 -16.63 -13.33
Efficiency Ratios		 - - - - - - - - - - -
Asset Turnover		 1.88 1.61 1.87 1.36 1.43 1.69 1.37 1.15 1.04 1.04 1.21
Accounts Receivable Turnover		 5.85 5.18 6.38 4.59 5.44 6.35 6.90 6.41 5.13 4.84 6.13
Inventory Turnover		 2.70 2.18 2.32 3.25 3.34 3.55 4.38 4.59 4.72 4.88 7.06
Fixed Asset Turnover		 58.50 41.94 66.34 31.46 22.40 19.45 25.67 39.67 41.21 37.17 44.36
Accounts Payable Turnover		 2.88 2.58 3.66 4.99 5.86 6.38 6.24 5.70 6.95 7.29 8.04
Days Sales Outstanding (DSO)		 62.36 70.52 57.19 79.45 67.06 57.45 52.88 56.99 71.20 75.35 59.51
Days Inventory Outstanding (DIO)		 135.38 167.79 157.04 112.22 109.37 102.89 83.31 79.50 77.41 74.81 51.68
Days Payable Outstanding (DPO)		 126.61 141.54 99.85 73.20 62.32 57.24 58.47 64.05 52.52 50.10 45.39
Cash Conversion Cycle (CCC)		 71.14 96.76 114.38 118.46 114.12 103.10 77.72 72.44 96.09 100.06 65.80
Capital & Investment Metrics		 - - - - - - - - - - -
Invested Capital		 0.58 0.47 0.18 1.10 2.53 2.72 11 12 13 12 12
Invested Capital Turnover		 7.81 6.02 12.30 10.57 5.46 4.06 2.32 1.86 1.54 1.51 2.61
Increase / (Decrease) in Invested Capital		 0.15 -0.10 -0.29 0.92 1.43 0.19 8.08 1.07 0.99 -0.51 -0.55
Enterprise Value (EV)		 0.29 0.27 0.02 -1.79 0.29 -0.18 2.51 35 39 38 47
Market Capitalization		 0.30 0.35 0.40 0.48 0.53 0.53 0.68 35 36 38 56
Book Value per Share		 $0.08 $0.06 $0.06 $0.28 $0.21 $0.26 $0.53 $2.14 $1.66 $1.60 $1.86
Tangible Book Value per Share		 $0.07 $0.06 $0.05 $0.22 $0.15 $0.20 $0.00 $0.52 $0.16 $0.42 $1.03
Total Capital		 0.63 0.59 0.59 3.39 3.67 3.58 11 15 13 14 22
Total Debt		 0.04 0.03 0.02 0.01 0.90 0.15 2.44 2.76 3.20 1.87 1.29
Total Long-Term Debt		 0.03 0.02 0.01 0.01 0.04 0.15 2.07 2.24 1.93 1.29 0.71
Net Debt		 -0.01 -0.09 -0.38 -2.27 -0.24 -0.71 1.83 -0.17 2.80 0.09 -8.55
Capital Expenditures (CapEx)		 -0.03 0.03 0.00 0.14 0.12 0.08 0.11 0.02 0.27 0.23 0.42
Debt-free, Cash-free Net Working Capital (DFCFNWC)		 0.48 0.37 0.09 0.48 1.52 1.40 1.68 2.19 3.08 2.71 2.02
Debt-free Net Working Capital (DFNWC)		 0.53 0.49 0.49 2.77 2.66 2.27 2.29 5.11 3.49 4.48 12
Net Working Capital (NWC)		 0.52 0.48 0.48 2.76 1.80 2.27 1.92 4.60 2.21 3.91 11
Net Nonoperating Expense (NNE)		 0.30 0.30 0.11 0.19 0.43 -0.53 -0.13 -0.30 1.04 1.89 1.17
Net Nonoperating Obligations (NNO)		 -0.01 -0.09 -0.38 -2.27 -0.24 -0.71 1.83 -0.17 2.80 0.09 -8.55
Total Depreciation and Amortization (D&A)		 0.03 0.03 0.03 0.04 0.11 0.15 0.25 0.21 0.23 0.22 0.30
Debt-free, Cash-free Net Working Capital to Revenue		 12.15% 11.72% 2.18% 7.03% 15.36% 13.15% 10.72% 10.39% 16.14% 14.20% 6.40%
Debt-free Net Working Capital to Revenue		 13.43% 15.47% 12.16% 40.66% 26.79% 21.22% 14.58% 24.30% 18.26% 23.49% 37.61%
Net Working Capital to Revenue		 13.23% 15.20% 11.93% 40.52% 18.12% 21.22% 12.24% 21.86% 11.58% 20.46% 35.78%
Earnings Adjustments		 - - - - - - - - - - -
Adjusted Basic Earnings per Share		 ($0.15) ($0.12) ($0.04) ($0.05) ($0.11) ($0.01) $0.00 $0.00 ($0.49) ($0.85) ($0.43)
Adjusted Weighted Average Basic Shares Outstanding		 7.16M 8.34M 10.30M 12.84M 13.19M 13.28M 16.92M 6.07M 6.07M 6.79M 8.53M
Adjusted Diluted Earnings per Share		 ($0.15) ($0.12) ($0.04) ($0.05) ($0.11) ($0.01) $0.00 $0.00 ($0.49) ($0.85) ($0.43)
Adjusted Weighted Average Diluted Shares Outstanding		 7.16M 8.34M 10.30M 12.84M 13.19M 13.28M 16.92M 6.07M 6.07M 6.79M 8.53M
Adjusted Basic & Diluted Earnings per Share		 $0.00 $0.00 ($0.04) ($0.05) ($0.11) ($0.01) $0.00 $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 7.54M 9.43M 9.83M 11.49M 13.00M 13.28M 16.92M 6.07M 6.35M 7.71M 10.97M
Normalized Net Operating Profit after Tax (NOPAT)		 -0.76 -0.70 -0.24 -0.34 -1.00 -0.63 -0.95 -0.45 -1.91 -3.89 -2.46
Normalized NOPAT Margin		 -19.45% -22.28% -6.04% -4.98% -10.04% -5.94% -6.04% -2.12% -9.98% -20.35% -7.79%
Pre Tax Income Margin		 -26.40% -31.88% -8.68% -9.02% -14.35% -0.95% -5.92% -0.68% -15.44% -30.27% -11.50%
Debt Service Ratios		 - - - - - - - - - - -
EBIT to Interest Expense		 -2,203.38 -318.83 -187.53 -432.59 -1,420.14 0.00 -4.96 0.35 -12.10 -24.45 -23.69
NOPAT to Interest Expense		 -1,575.27 -223.18 -131.27 -302.81 -994.10 0.00 -6.81 -2.04 -8.47 -17.12 -16.58
EBIT Less CapEx to Interest Expense		 -2,142.96 -327.16 -189.92 -531.48 -1,539.05 0.00 -5.69 0.27 -13.31 -25.45 -26.55
NOPAT Less CapEx to Interest Expense		 -1,514.86 -231.52 -133.66 -401.71 -1,113.01 0.00 -7.54 -2.12 -9.68 -18.12 -19.44
Payout Ratios		 - - - - - - - - - - -
Dividend Payout Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Augmented Payout Ratio		 -3.35% -0.29% -0.84% -1.99% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Quarterly Metrics And Ratios for Precision Optics

This table displays calculated financial ratios and metrics derived from Precision Optics' official financial filings.

Metric Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026 Q3 2026 Q4 2026
Period end date 12/31/2023 3/31/2024 6/30/2024 9/30/2024 12/31/2024 3/31/2025 6/30/2025 9/30/2025 12/31/2025 3/31/2026 6/30/2026
DEI Shares Outstanding		 6,066,518.00 6,068,518.00 6,068,518.00 6,350,170.00 6,350,170.00 6,364,879.00 7,666,247.00 7,714,701.00 - 7,720,229.00 10,944,869.00
DEI Adjusted Shares Outstanding		 6,066,518.00 6,068,518.00 6,068,518.00 6,350,170.00 6,350,170.00 6,364,879.00 7,666,247.00 7,714,701.00 - 7,720,229.00 10,944,869.00
DEI Earnings Per Adjusted Shares Outstanding		 -0.13 -0.05 -0.23 -0.21 -0.15 -0.33 -0.18 -0.21 - -0.01 -0.01
Growth Metrics		 - - - - - - - - - - -
Revenue Growth		 -18.05% 3.85% -6.13% -2.87% -6.16% -20.15% 31.07% 59.18% 62.76% 108.04% 41.95%
EBITDA Growth		 -202.56% 33.97% -128.97% -241.85% -32.33% -879.03% -0.36% -27.73% -94.28% 100.80% 97.11%
EBIT Growth		 -223.31% 26.20% -120.71% -207.66% -29.23% -688.42% 0.02% -27.93% -91.46% 96.84% 92.14%
NOPAT Growth		 -186.31% 47.59% -120.71% -207.66% -29.23% -688.42% 0.02% -27.93% -91.46% 96.84% 92.14%
Net Income Growth		 -249.17% 20.42% -1,367.99% -182.34% -27.79% -561.32% 0.61% -24.85% -83.65% 94.84% 92.60%
EPS Growth		 -244.44% 28.57% 0.00% -162.50% -15.38% -500.00% 17.39% 0.00% -53.33% 96.67% 110.53%
Operating Cash Flow Growth		 34.38% -142.05% -60.66% 76.79% -556.58% -774.40% 41.68% 124.55% 67.45% 61.38% -55.46%
Free Cash Flow Firm Growth		 -182.94% -53.97% -28.92% -224.84% 97.44% 51.36% 77.51% 97.54% 2,467.90% 275.12% 210.25%
Invested Capital Growth		 9.42% 16.56% 8.31% 0.00% -4.65% -3.33% -3.99% -6.63% -17.90% -14.10% -4.49%
Revenue Q/Q Growth		 11.64% 8.67% -10.04% -11.01% 7.86% -7.53% 47.67% 8.08% 10.28% 18.20% 0.76%
EBITDA Q/Q Growth		 -85.23% 68.81% -542.23% 7.86% 28.30% -130.76% 34.17% -17.27% -9.05% 100.95% -338.90%
EBIT Q/Q Growth		 -73.74% 63.29% -424.65% 8.07% 27.02% -123.98% 33.47% -17.64% -9.22% 96.30% -65.31%
NOPAT Q/Q Growth		 -73.74% 63.29% -424.65% 8.07% 27.02% -123.98% 33.47% -17.64% -9.22% 96.30% -65.31%
Net Income Q/Q Growth		 -63.39% 58.22% -345.07% 7.08% 26.05% -116.23% 33.11% -16.72% -8.78% 93.92% 4.15%
EPS Q/Q Growth		 -62.50% 61.54% -360.00% 8.70% 28.57% -100.00% 36.67% -10.53% -9.52% 95.65% 300.00%
Operating Cash Flow Q/Q Growth		 91.27% -78.72% -355.71% 67.35% -146.94% -138.02% 69.60% 113.74% -427.35% -182.44% 10.25%
Free Cash Flow Firm Q/Q Growth		 -115.41% -27.81% 5.01% -567.36% 99.68% -2,330.02% 56.08% 27.06% 404.19% 79.72% -72.35%
Invested Capital Q/Q Growth		 0.00% 2.09% -1.61% -6.32% 1.32% 3.51% -2.29% -8.89% -10.91% 8.31% 8.64%
Profitability Metrics		 - - - - - - - - - - -
Gross Margin		 30.08% 35.45% 21.72% 26.62% 23.64% 9.99% 12.93% 14.17% 2.78% 23.61% 25.34%
EBITDA Margin		 -13.41% -3.85% -27.48% -28.46% -18.92% -47.20% -21.04% -22.83% -22.58% 0.18% -0.43%
Operating Margin		 -14.60% -4.93% -28.76% -29.71% -20.10% -48.69% -21.94% -23.88% -23.65% -0.74% -1.21%
EBIT Margin		 -14.60% -4.93% -28.76% -29.71% -20.10% -48.69% -21.94% -23.88% -23.65% -0.74% -1.21%
Profit (Net Income) Margin		 -15.73% -6.05% -29.92% -31.24% -21.42% -50.09% -22.69% -24.50% -24.17% -1.24% -1.18%
Tax Burden Percent		 100.00% 100.00% 100.14% 100.00% 100.00% 100.00% 100.14% 100.00% 100.00% 108.74% 96.52%
Interest Burden Percent		 107.76% 122.64% 103.89% 105.16% 106.56% 102.87% 103.29% 102.62% 102.21% 154.48% 100.91%
Effective Tax Rate		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Return on Invested Capital (ROIC)		 -16.02% -5.52% -31.09% -65.50% -21.01% -46.72% -23.25% -30.95% -36.35% -1.28% -2.22%
ROIC Less NNEP Spread (ROIC-NNEP)		 -31.91% -13.67% -66.19% -111.27% -36.75% -151.46% -54.61% -77.28% -69.04% 0.02% -1.53%
Return on Net Nonoperating Assets (RNNOA)		 -5.04% -2.18% -7.87% -21.03% -7.47% -7.93% -7.07% -8.24% -12.60% 0.00% 0.40%
Return on Equity (ROE)		 -21.06% -7.69% -38.96% -86.52% -28.49% -54.65% -30.32% -39.19% -48.95% -1.28% -1.82%
Cash Return on Invested Capital (CROIC)		 -21.66% -26.72% -23.39% -241.42% -16.34% -26.84% -26.74% -28.58% -22.72% -13.18% -15.75%
Operating Return on Assets (OROA)		 -15.95% -5.25% -29.98% -32.71% -21.33% -45.30% -22.82% -26.00% -28.58% -0.80% -1.47%
Return on Assets (ROA)		 -17.19% -6.44% -31.19% -34.40% -22.73% -46.60% -23.60% -26.68% -29.21% -1.35% -1.43%
Return on Common Equity (ROCE)		 -21.06% -7.69% -38.96% -86.52% -28.49% -54.65% -30.32% -39.19% -48.95% -1.28% -1.82%
Return on Equity Simple (ROE_SIMPLE)		 -15.18% -14.53% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Net Operating Profit after Tax (NOPAT)		 -0.49 -0.18 -0.95 -0.87 -0.64 -1.43 -0.95 -1.12 -1.22 -0.05 -0.07
NOPAT Margin		 -10.22% -3.45% -20.13% -20.80% -14.07% -34.09% -15.36% -16.71% -16.55% -0.52% -0.85%
Net Nonoperating Expense Percent (NNEP)		 15.90% 8.16% 35.11% 45.77% 15.74% 104.74% 31.36% 46.34% 32.69% -1.29% -0.69%
Return On Investment Capital (ROIC_SIMPLE)		 -3.57% -1.29% -7.15% -6.88% -5.13% -9.39% -6.72% -8.83% -11.18% -0.21% -0.34%
Cost of Revenue to Revenue		 69.92% 64.55% 78.28% 73.38% 76.36% 90.01% 87.07% 85.83% 97.22% 76.39% 74.66%
SG&A Expenses to Revenue		 40.08% 36.71% 42.96% 46.79% 36.72% 53.63% 31.17% 33.38% 23.04% 21.29% 24.23%
R&D to Revenue		 4.60% 3.68% 7.52% 9.55% 7.02% 5.05% 3.69% 4.67% 3.39% 3.07% 2.33%
Operating Expenses to Revenue		 44.67% 40.39% 50.48% 56.33% 43.74% 58.68% 34.87% 38.04% 26.43% 24.36% 26.56%
Earnings before Interest and Taxes (EBIT)		 -0.70 -0.26 -1.36 -1.25 -0.91 -2.04 -1.36 -1.60 -1.74 -0.06 -0.11
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 -0.65 -0.20 -1.30 -1.19 -0.86 -1.98 -1.30 -1.53 -1.66 0.02 -0.04
Valuation Ratios		 - - - - - - - - - - -
Price to Book Value (P/BV)		 3.23 2.99 3.56 3.50 3.23 2.00 3.06 3.07 3.46 1.69 2.74
Price to Tangible Book Value (P/TBV)		 16.53 15.66 37.41 34.64 85.19 6.42 11.73 17.92 113.06 3.06 4.93
Price to Revenue (P/Rev)		 1.90 1.74 1.87 1.87 1.64 1.50 1.97 1.56 1.32 1.17 1.77
Price to Earnings (P/E)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Dividend Yield		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Earnings Yield		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Enterprise Value to Invested Capital (EV/IC)		 2.97 2.71 3.00 3.10 2.73 2.05 3.05 3.01 3.29 2.27 4.01
Enterprise Value to Revenue (EV/Rev)		 1.98 1.83 2.02 1.97 1.78 1.47 1.97 1.57 1.35 0.85 1.50
Enterprise Value to EBITDA (EV/EBITDA)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to EBIT (EV/EBIT)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to NOPAT (EV/NOPAT)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Operating Cash Flow (EV/OCF)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Free Cash Flow (EV/FCFF)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Leverage & Solvency		 - - - - - - - - - - -
Debt to Equity		 0.22 0.24 0.32 0.25 0.31 0.15 0.15 0.16 0.17 0.07 0.06
Long-Term Debt to Equity		 0.17 0.16 0.19 0.17 0.17 0.11 0.11 0.10 0.11 0.04 0.04
Financial Leverage		 0.16 0.16 0.12 0.19 0.20 0.05 0.13 0.11 0.18 -0.29 -0.26
Leverage Ratio		 1.66 1.74 1.66 1.70 1.69 1.55 1.64 1.88 2.15 1.60 1.60
Compound Leverage Factor		 1.79 2.13 1.72 1.79 1.80 1.60 1.70 1.93 2.20 2.47 1.61
Debt to Total Capital		 17.97% 19.57% 24.14% 20.11% 23.73% 13.24% 13.22% 13.62% 14.47% 6.66% 5.96%
Short-Term Debt to Total Capital		 3.72% 6.52% 9.62% 6.19% 10.69% 3.79% 4.09% 4.57% 5.30% 2.68% 2.67%
Long-Term Debt to Total Capital		 14.25% 13.05% 14.52% 13.91% 13.05% 9.45% 9.13% 9.05% 9.17% 3.97% 3.29%
Preferred Equity to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Common Equity to Total Capital		 82.03% 80.43% 75.86% 79.89% 76.27% 86.76% 86.78% 86.38% 85.53% 93.34% 94.04%
Debt to EBITDA		 -1.23 -1.55 -1.28 -0.76 -0.83 -0.38 -0.35 -0.30 -0.24 -0.32 -0.40
Net Debt to EBITDA		 -0.74 -1.03 -1.12 -0.57 -0.77 0.10 -0.02 -0.06 -0.11 2.07 2.66
Long-Term Debt to EBITDA		 -0.98 -1.04 -0.77 -0.53 -0.46 -0.27 -0.24 -0.20 -0.15 -0.19 -0.22
Debt to NOPAT		 -1.60 -1.97 -1.68 -1.02 -1.12 -0.52 -0.48 -0.42 -0.33 -0.43 -0.52
Net Debt to NOPAT		 -0.96 -1.31 -1.47 -0.77 -1.04 0.14 -0.02 -0.08 -0.15 2.78 3.48
Long-Term Debt to NOPAT		 -1.27 -1.32 -1.01 -0.71 -0.61 -0.37 -0.33 -0.28 -0.21 -0.26 -0.29
Altman Z-Score		 0.71 0.30 -0.08 -0.26 -1.00 -0.65 -0.06 -1.06 -1.42 0.24 1.55
Noncontrolling Interest Sharing Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Liquidity Ratios		 - - - - - - - - - - -
Current Ratio		 1.82 1.64 1.45 1.41 1.22 1.99 1.64 1.29 1.05 2.10 2.28
Quick Ratio		 1.04 1.00 0.81 0.70 0.58 1.19 0.99 0.73 0.58 1.69 1.79
Cash Flow Metrics		 - - - - - - - - - - -
Free Cash Flow to Firm (FCFF)		 -1.60 -2.04 -1.94 -13 -0.04 -0.99 -0.44 -0.32 0.97 1.74 0.48
Operating Cash Flow to CapEx		 -98.65% -197.28% -8,391.49% -1,308.56% -2,638.44% -1,476.74% -1,231.47% 25.93% -265.80% 0.00% -842.60%
Free Cash Flow to Firm to Interest Expense		 -29.20 -34.84 -36.67 -201.00 -0.68 -16.96 -9.77 -7.61 25.13 49.46 14.65
Operating Cash Flow to Interest Expense		 -2.19 -3.66 -18.48 -4.95 -13.19 -32.03 -12.77 1.87 -6.66 -20.60 -19.80
Operating Cash Flow Less CapEx to Interest Expense		 -4.42 -5.51 -18.70 -5.33 -13.69 -34.19 -13.81 -5.35 -9.16 -19.13 -22.15
Efficiency Ratios		 - - - - - - - - - - -
Asset Turnover		 1.09 1.06 1.04 1.10 1.06 0.93 1.04 1.09 1.21 1.09 1.21
Accounts Receivable Turnover		 5.09 4.51 5.13 6.08 5.32 4.61 4.84 5.90 5.83 5.79 6.13
Inventory Turnover		 4.31 4.30 4.72 3.91 3.92 4.18 4.88 5.00 5.44 6.76 7.06
Fixed Asset Turnover		 39.60 39.52 41.21 40.41 40.10 32.90 37.17 30.16 33.92 41.26 44.36
Accounts Payable Turnover		 6.53 5.93 6.95 6.31 6.17 7.84 7.29 5.96 5.02 6.15 8.04
Days Sales Outstanding (DSO)		 71.64 80.98 71.20 60.07 68.55 79.20 75.35 61.85 62.62 63.08 59.51
Days Inventory Outstanding (DIO)		 84.74 84.90 77.41 93.37 93.15 87.41 74.81 73.04 67.15 53.98 51.68
Days Payable Outstanding (DPO)		 55.86 61.56 52.52 57.83 59.18 46.53 50.10 61.21 72.70 59.39 45.39
Cash Conversion Cycle (CCC)		 100.52 104.32 96.09 95.61 102.53 120.07 100.06 73.68 57.07 57.67 65.80
Capital & Investment Metrics		 - - - - - - - - - - -
Invested Capital		 13 13 13 12 12 13 12 11 10 11 12
Invested Capital Turnover		 1.57 1.60 1.54 3.15 1.49 1.37 1.51 1.85 2.20 2.46 2.61
Increase / (Decrease) in Invested Capital		 1.10 1.86 0.99 12 -0.60 -0.43 -0.51 -0.80 -2.19 -1.78 -0.55
Enterprise Value (EV)		 38 35 39 37 33 26 38 34 33 25 47
Market Capitalization		 37 34 36 35 31 26 38 34 32 34 56
Book Value per Share		 $1.87 $1.86 $1.66 $1.67 $1.49 $2.07 $1.60 $1.42 $1.21 $2.60 $1.86
Tangible Book Value per Share		 $0.36 $0.35 $0.16 $0.17 $0.06 $0.65 $0.42 $0.24 $0.04 $1.43 $1.03
Total Capital		 14 14 13 13 12 15 14 13 11 22 22
Total Debt		 2.48 2.74 3.20 2.55 2.95 2.01 1.87 1.72 1.58 1.43 1.29
Total Long-Term Debt		 1.97 1.83 1.93 1.77 1.62 1.44 1.29 1.14 1.00 0.86 0.71
Net Debt		 1.49 1.82 2.80 1.92 2.74 -0.54 0.09 0.33 0.70 -9.25 -8.55
Capital Expenditures (CapEx)		 0.12 0.11 0.01 0.02 0.03 0.13 0.05 0.30 0.10 -0.05 0.08
Debt-free, Cash-free Net Working Capital (DFCFNWC)		 3.05 3.25 3.08 2.32 2.54 2.99 2.71 1.43 0.17 1.11 2.02
Debt-free Net Working Capital (DFNWC)		 4.03 4.18 3.49 2.96 2.76 5.54 4.48 2.82 1.05 12 12
Net Working Capital (NWC)		 3.52 3.26 2.21 2.17 1.43 4.96 3.91 2.24 0.47 11 11
Net Nonoperating Expense (NNE)		 0.27 0.14 0.46 0.44 0.33 0.67 0.45 0.52 0.56 0.06 0.03
Net Nonoperating Obligations (NNO)		 1.49 1.82 2.80 1.92 2.74 -0.54 0.09 0.33 0.70 -9.25 -8.55
Total Depreciation and Amortization (D&A)		 0.06 0.06 0.06 0.05 0.05 0.06 0.06 0.07 0.08 0.08 0.07
Debt-free, Cash-free Net Working Capital to Revenue		 15.85% 16.75% 16.14% 12.24% 13.61% 16.96% 14.20% 6.62% 0.68% 3.84% 6.40%
Debt-free Net Working Capital to Revenue		 20.99% 21.52% 18.26% 15.59% 14.75% 31.42% 23.49% 13.07% 4.29% 40.75% 37.61%
Net Working Capital to Revenue		 18.31% 16.81% 11.58% 11.44% 7.65% 28.15% 20.46% 10.39% 1.93% 38.75% 35.78%
Earnings Adjustments		 - - - - - - - - - - -
Adjusted Basic Earnings per Share		 ($0.13) ($0.05) ($0.23) ($0.21) ($0.15) ($0.30) ($0.19) ($0.21) ($0.23) ($0.01) $0.02
Adjusted Weighted Average Basic Shares Outstanding		 6.07M 6.07M 6.07M 6.22M 6.35M 6.92M 6.79M 7.71M 7.71M 7.79M 8.53M
Adjusted Diluted Earnings per Share		 ($0.13) ($0.05) ($0.23) ($0.21) ($0.15) ($0.30) ($0.19) ($0.21) ($0.23) ($0.01) $0.02
Adjusted Weighted Average Diluted Shares Outstanding		 6.07M 6.07M 6.07M 6.22M 6.35M 6.92M 6.79M 7.71M 7.71M 7.79M 8.53M
Adjusted Basic & Diluted Earnings per Share		 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 6.07M 6.07M 6.35M 6.35M 6.36M 7.67M 7.71M 7.71M 7.72M 10.94M 10.97M
Normalized Net Operating Profit after Tax (NOPAT)		 -0.49 -0.18 -0.95 -0.87 -0.64 -1.43 -0.95 -1.12 -1.22 -0.05 -0.07
Normalized NOPAT Margin		 -10.22% -3.45% -20.13% -20.80% -14.07% -34.09% -15.36% -16.71% -16.55% -0.52% -0.85%
Pre Tax Income Margin		 -15.73% -6.05% -29.88% -31.24% -21.42% -50.09% -22.66% -24.50% -24.17% -1.14% -1.23%
Debt Service Ratios		 - - - - - - - - - - -
EBIT to Interest Expense		 -12.89 -4.42 -25.68 -19.39 -15.25 -34.86 -30.42 -38.19 -45.30 -1.84 -3.25
NOPAT to Interest Expense		 -9.02 -3.09 -17.98 -13.57 -10.68 -24.40 -21.29 -26.73 -31.71 -1.29 -2.28
EBIT Less CapEx to Interest Expense		 -15.11 -6.27 -25.90 -19.77 -15.75 -37.03 -31.46 -45.41 -47.80 -0.37 -5.60
NOPAT Less CapEx to Interest Expense		 -11.24 -4.95 -18.20 -13.95 -11.18 -26.57 -22.33 -33.95 -34.21 0.18 -4.63
Payout Ratios		 - - - - - - - - - - -
Dividend Payout Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Augmented Payout Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Financials Breakdown Chart

Key Financial Trends

Precision Optics (NASDAQ:POCI) has shown a significant improvement in quarterly revenue over the reported period, but the company remains unprofitable and continues to consume cash from operations. The latest figures suggest that growth is improving faster than profitability.

  • Revenue growth has accelerated. Quarterly revenue increased from $4.32 million in Q1 2024 to $8.77 million in Q4 2026. The latest quarter was approximately 1.4% above Q3 2026 and 42% above Q4 2025.
  • Gross profit has improved sharply from the recent trough. Gross profit increased to $2.22 million in Q4 2026 from just $204,660 in Q2 2026. The gross margin improved to approximately 25.4%, compared with 2.8% in Q2 and 23.6% in Q3.
  • Operating losses have narrowed materially from 2025 levels. The Q4 2026 operating loss was $106,562, compared with operating losses of $1.60 million in Q1 2026 and $1.36 million in Q4 2025. This indicates meaningful operating leverage as revenue has grown.
  • The balance sheet has strengthened following equity financing. Cash increased to $10.68 million at March 31, 2026, from $881,486 at December 31, 2025. The company also reported $20.11 million of equity and total liabilities of $13.58 million.
  • Liquidity appears adequate in the near term. At March 31, 2026, current assets of $21.41 million were more than twice current liabilities of $10.19 million. Total debt was approximately $1.43 million, limiting balance-sheet leverage relative to the company’s equity base.
  • Recent cash proceeds were driven primarily by financing rather than operations. Q3 2026 financing activities provided $10.47 million, including $10.63 million from common-equity issuance. This materially boosted cash, but investors should monitor how long those proceeds support the business.
  • Working-capital movements remain volatile. Changes in operating assets and liabilities reduced operating cash flow by $1.01 million in Q4 2026 and $1.04 million in Q3, while providing a $1.14 million benefit in Q2. Accounts receivable and inventory remain substantial, at $6.58 million and $3.70 million, respectively, as of March 31, 2026.
  • Goodwill represents a meaningful portion of the asset base. Goodwill remained at approximately $8.82 million, or about 26% of total assets, throughout the recent balance-sheet periods. This is not an immediate cash concern, but any impairment could reduce reported equity.
  • Precision Optics remains consistently unprofitable. Net losses were reported in every supplied quarterly income statement. The latest net loss was $103,787, following losses of $108,283 in Q3 and $1.78 million in Q2 2026.
  • Operating cash flow remains negative. The company used $649,109 in operating cash in Q4 2026 and $723,258 in Q3. Operating cash flow has generally been negative across the reported four-year period, meaning revenue growth has not yet translated into internally generated cash.
  • Equity dilution is an important risk. Weighted-average basic shares increased from approximately 6.07 million in Q4 2024 to 8.53 million in Q4 2026. The large Q3 2026 equity issuance strengthened liquidity but reduced existing shareholders’ ownership percentage.
  • Retained earnings remain deeply negative. Retained earnings were negative $60.50 million at March 31, 2026, reflecting the company’s history of accumulated losses. Sustained profitability will be necessary to rebuild shareholder value without relying on additional financing.

Overall, POCI’s strongest trend is top-line growth accompanied by a substantial reduction in operating losses and improved gross margins. However, the investment case still depends on whether the company can convert that growth into sustained profitability and positive operating cash flow before its financing proceeds are depleted.

10/10/26 04:29 AM ETAI Generated. May Contain Errors.

Precision Optics Financials - Frequently Asked Questions

According to the most recent income statement we have on file, Precision Optics' fiscal year ends in June. Their fiscal year 2026 ended on June 30, 2026.

Precision Optics' net income appears to be on a downward trend, with a most recent value of -$3.63 million in 2026, falling from -$1.03 million in 2016. The previous period was -$5.78 million in 2025. Find out what analysts predict for Precision Optics in the coming months.

Precision Optics' total operating income in 2026 was -$3.51 million, based on the following breakdown:
  • Total Gross Profit: $5.43 million
  • Total Operating Expenses: $8.94 million

Over the last 10 years, Precision Optics' total revenue changed from $3.92 million in 2016 to $31.53 million in 2026, a change of 705.1%.

In the past 9 quarters, Precision Optics' cash and equivalents has ranged from $212.44 thousand in Q2 2025 to $10.68 million in Q3 2026, and is currently $10.68 million as of their latest financial filing in Q3 2026.

Precision Optics had total debt of $1.29 million at the end of 2026, a 31.0% decrease from 2025, and a 3,138.2% increase since 2016.

Over the last 10 years, Precision Optics' book value per share changed from 0.08 in 2016 to 1.86 in 2026, a change of 2,286.8%.


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Financial statements for NASDAQ:POCI last updated on 9/28/2026 by MarketBeat.com Staff. New filings and market data are monitored continuously.
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