What is Precision Optics' operating income?

Precision Optics' total operating income in 2025 was -$5.55 million, based on the following breakdown: Total Gross Profit: $3.40 million Total Operating Expenses: $8.96 million

Precision Optics (POCI) Financials

$4.45 -0.27 (-5.72%)

Closing price 07/16/2026 04:00 PM Eastern

Extended Trading

$4.45 +0.00 (+0.02%)

As of 04:09 AM Eastern

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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	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Period end date	6/30/2015	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
Net Income / (Loss) Attributable to Common Shareholders	-1.18	-1.03	-1.01	-0.35	-0.61	-1.43	-0.10	-0.93	-0.14	-2.95	-5.78
Consolidated Net Income / (Loss)	-1.18	-1.03	-1.01	-0.35	-0.61	-1.43	-0.10	-0.93	-0.14	-2.95	-5.78
Net Income / (Loss) Continuing Operations	-1.18	-1.03	-1.01	-0.35	-0.61	-1.43	-0.10	-0.93	-0.14	-2.95	-5.78
Total Pre-Tax Income	-1.18	-1.03	-1.01	-0.35	-0.61	-1.42	-0.10	-0.93	-0.14	-2.95	-5.78
Total Operating Income	-1.21	-1.06	-1.00	-0.35	-0.61	-1.42	-0.91	-1.51	-0.64	-2.72	-5.55
Total Gross Profit	0.80	0.94	0.77	1.48	2.12	3.36	3.43	4.93	7.73	5.80	3.40
Total Revenue	3.91	3.92	3.15	4.04	6.80	9.92	11	16	21	19	19
Operating Revenue	3.91	3.92	3.15	4.04	6.80	9.92	11	16	21	19	19
Total Cost of Revenue	3.11	2.97	2.38	2.56	4.68	6.56	7.24	11	13	13	16
Operating Cost of Revenue	3.11	2.97	2.38	2.56	4.68	6.56	7.24	11	13	13	16
Total Operating Expenses	2.01	2.00	1.78	1.83	2.74	4.79	4.34	6.44	8.37	8.52	8.96
Selling, General & Admin Expense	1.55	1.55	1.31	1.37	2.10	3.90	3.71	5.61	7.38	7.54	7.80
Research & Development Expense	0.49	0.48	0.46	0.46	0.51	0.89	0.62	0.67	0.99	0.98	1.16
Total Other Income / (Expense), net	0.04	0.02	-0.00	-0.00	-0.00	-0.00	0.80	0.59	0.50	-0.23	-0.23
Interest Expense	0.00	0.00	0.00	0.00	0.00	0.00	-0.80	0.16	0.22	0.23	0.23
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	($0.19)	($0.15)	($0.12)	($0.04)	($0.05)	($0.11)	-	-	($0.03)	($0.49)	($0.85)
Weighted Average Basic Shares Outstanding	6.27M	7.16M	8.34M	9.83M	11.49M	13.00M	13.28M	16.92M	5.67M	6.07M	6.79M
Diluted Earnings per Share	($0.19)	($0.15)	($0.12)	($0.04)	($0.05)	($0.11)	-	-	($0.03)	($0.49)	($0.85)
Weighted Average Diluted Shares Outstanding	6.27M	7.16M	8.34M	9.83M	11.49M	13.00M	13.28M	16.92M	5.67M	6.07M	6.79M
Weighted Average Basic & Diluted Shares Outstanding	6.39M	7.54M	8.34M	9.83M	11.49M	13.00M	13.28M	16.92M	6.07M	6.35M	7.71M

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

Metric	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q4 2025	Q1 2026	Q2 2026	Q3 2026
Period end date	9/30/2023	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
Net Income / (Loss) Attributable to Common Shareholders	-0.46	-0.76	-0.32	-1.41	-1.31	-0.97	-2.10	-1.40	-1.64	-1.78	-0.11
Consolidated Net Income / (Loss)	-0.46	-0.76	-0.32	-1.41	-1.31	-0.97	-2.10	-1.40	-1.64	-1.78	-0.11
Net Income / (Loss) Continuing Operations	-0.46	-0.76	-0.32	-1.41	-1.31	-0.97	-2.10	-1.40	-1.64	-1.78	-0.11
Total Pre-Tax Income	-0.46	-0.76	-0.32	-1.41	-1.31	-0.97	-2.10	-1.40	-1.64	-1.78	-0.10
Total Operating Income	-0.41	-0.70	-0.26	-1.36	-1.25	-0.91	-2.04	-1.36	-1.60	-1.74	-0.06
Total Gross Profit	1.46	1.45	1.86	1.02	1.12	1.07	0.42	0.80	0.95	0.20	2.06
Total Revenue	4.32	4.82	5.24	4.72	4.20	4.53	4.19	6.18	6.68	7.37	8.71
Operating Revenue	4.32	4.82	5.24	4.72	4.20	4.53	4.19	6.18	6.68	7.37	8.71
Total Cost of Revenue	2.86	3.37	3.38	3.69	3.08	3.46	3.77	5.38	5.73	7.16	6.65
Operating Cost of Revenue	2.86	3.37	3.38	3.69	3.08	3.46	3.77	5.38	5.73	7.16	6.65
Total Operating Expenses	1.87	2.16	2.12	2.38	2.36	1.98	2.46	2.16	2.54	1.95	2.12
Selling, General & Admin Expense	1.66	1.93	1.92	2.03	1.96	1.66	2.25	1.93	2.23	1.70	1.85
Research & Development Expense	0.21	0.22	0.19	0.35	0.40	0.32	0.21	0.23	0.31	0.25	0.27
Total Other Income / (Expense), net	-0.06	-0.05	-0.06	-0.05	-0.06	-0.06	-0.06	-0.04	-0.04	-0.04	-0.04
Interest Expense	0.06	0.05	0.06	0.05	0.06	0.06	0.06	0.04	0.04	0.04	0.04
Income Tax Expense	-	-	-	-	-	-	0.00	-	-	-	0.01
Basic Earnings per Share	($0.08)	($0.13)	($0.05)	($0.23)	($0.21)	($0.15)	($0.30)	($0.19)	($0.21)	($0.23)	($0.01)
Weighted Average Basic Shares Outstanding	6.07M	6.07M	6.07M	6.07M	6.22M	6.35M	6.92M	6.79M	7.71M	7.71M	7.79M
Diluted Earnings per Share	($0.08)	($0.13)	($0.05)	($0.23)	($0.21)	($0.15)	($0.30)	($0.19)	($0.21)	($0.23)	($0.01)
Weighted Average Diluted Shares Outstanding	6.07M	6.07M	6.07M	6.07M	6.22M	6.35M	6.92M	6.79M	7.71M	7.71M	7.79M
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

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	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Period end date	6/30/2015	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
Net Change in Cash & Equivalents	0.04	-0.19	0.07	0.28	1.89	-1.15	-0.27	-0.26	2.32	-2.52	1.37
Net Cash From Operating Activities	-0.77	-0.88	-0.67	0.10	-1.03	-0.59	0.05	-0.93	-0.08	-2.68	-3.55
Net Cash From Continuing Operating Activities	-0.77	-0.88	-0.67	0.10	-1.03	-0.59	0.05	-0.93	-0.08	-2.68	-3.55
Net Income / (Loss) Continuing Operations	-1.18	-1.03	-1.01	-0.35	-0.61	-1.43	-0.10	-0.93	-0.14	-2.95	-5.78
Consolidated Net Income / (Loss)	-1.18	-1.03	-1.01	-0.35	-0.61	-1.43	-0.10	-0.93	-0.14	-2.95	-5.78
Depreciation Expense	0.02	0.03	0.03	0.03	0.04	0.11	0.15	0.19	0.21	0.21	0.21
Amortization Expense	-	-	-	-	-	-	0.00	0.06	0.00	0.02	0.01
Non-Cash Adjustments To Reconcile Net Income	0.13	0.25	0.22	0.28	0.05	0.52	-0.04	-0.20	0.48	0.96	2.14
Changes in Operating Assets and Liabilities, net	0.25	-0.12	0.09	0.14	-0.50	0.21	0.04	-0.05	-0.63	-0.92	-0.14
Net Cash From Investing Activities	-0.05	0.02	-0.03	-0.02	-0.04	-1.60	-0.12	-0.41	-0.05	-0.29	-0.23
Net Cash From Continuing Investing Activities	-0.05	0.02	-0.03	-0.02	-0.04	-1.60	-0.12	-0.41	-0.05	-0.29	-0.23
Purchase of Property, Plant & Equipment	-0.06	-0.00	-0.03	-0.00	-0.14	-0.12	-0.08	-0.11	-0.02	-0.27	-0.23
Other Investing Activities, net	-	-	-	-	-	-	-	-	-	-0.02	-0.01
Net Cash From Financing Activities	0.86	0.66	0.77	0.21	2.96	1.04	-0.20	1.09	2.45	0.46	5.15
Net Cash From Continuing Financing Activities	0.86	0.66	0.77	0.21	2.96	1.04	-0.20	1.09	2.45	0.46	5.15
Repayment of Debt	0.00	-0.00	-0.01	-0.01	-0.01	-0.04	-0.06	-0.31	-0.43	-0.56	-0.36
Issuance of Debt	-	-	-	-	0.00	0.81	-	0.00	0.75	1.00	-1.00
Issuance of Common Equity	0.98	0.70	0.78	0.21	2.93	0.27	0.00	1.50	2.29	0.00	6.27
Other Financing Activities, net	-	-	0.00	0.01	0.05	0.01	-0.14	-0.10	-0.15	0.01	0.24
Cash Interest Paid	-	-	-	-	-	-	-	-	-	0.21	0.22
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

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	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q4 2025	Q1 2026	Q2 2026	Q3 2026
Period end date	9/30/2023	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
Net Change in Cash & Equivalents	-1.56	-0.38	-0.06	-0.52	0.23	-0.42	2.34	-0.77	-0.38	-0.51	9.80
Net Cash From Operating Activities	-1.37	-0.12	-0.21	-0.98	-0.32	-0.79	-1.87	-0.57	0.08	-0.26	-0.72
Net Cash From Continuing Operating Activities	-1.37	-0.12	-0.21	-0.98	-0.32	-0.79	-1.87	-0.57	0.08	-0.26	-0.72
Net Income / (Loss) Continuing Operations	-0.46	-0.76	-0.32	-1.41	-1.31	-0.97	-2.10	-1.40	-1.64	-1.78	-0.11
Consolidated Net Income / (Loss)	-0.46	-0.76	-0.32	-1.41	-1.31	-0.97	-2.10	-1.40	-1.64	-1.78	-0.11
Depreciation Expense	0.05	0.05	0.05	0.06	0.05	0.05	0.06	0.05	0.07	0.07	0.08
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	0.36	0.12	0.27	0.21	0.15	0.31	0.56	1.12	0.39	0.31	0.34
Changes in Operating Assets and Liabilities, net	-1.32	0.47	-0.23	0.16	0.79	-0.18	-0.40	-0.35	1.26	1.14	-1.04
Net Cash From Investing Activities	-0.04	-0.13	-0.11	-0.01	-0.03	-0.03	-0.09	-0.08	-0.30	-0.10	0.05
Net Cash From Continuing Investing Activities	-0.04	-0.13	-0.11	-0.01	-0.03	-0.03	-0.09	-0.08	-0.30	-0.10	0.05
Purchase of Property, Plant & Equipment	-0.03	-0.12	-0.11	-0.01	-0.02	-0.03	-0.13	-0.05	-0.30	-0.10	0.05
Net Cash From Financing Activities	-0.14	-0.14	0.26	0.47	0.58	0.40	4.30	-0.12	-0.16	-0.16	10
Net Cash From Continuing Financing Activities	-0.14	-0.14	0.26	0.47	0.58	0.40	4.30	-0.12	-0.16	-0.16	10
Repayment of Debt	-0.14	-0.14	-0.14	-0.14	-0.15	-0.00	-0.04	-0.17	-0.16	-0.16	-0.16
Issuance of Common Equity	0.00	-	-	-	1.20	-	5.07	-	0.00	-	11

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	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Period end date	6/30/2015	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
Total Assets	2.04	2.12	1.80	2.51	7.49	6.35	6.26	17	20	17	20
Total Current Assets	1.97	2.02	1.70	2.41	6.37	4.95	4.78	6.51	9.86	7.12	10
Cash & Equivalents	0.24	0.05	0.12	0.40	2.29	1.13	0.86	0.61	2.93	0.41	1.77
Accounts Receivable	0.59	0.75	0.47	0.80	2.17	1.48	1.88	2.66	3.91	3.55	4.34
Inventories, net	1.07	1.13	1.06	1.14	1.73	2.20	1.89	3.02	2.78	2.87	3.56
Prepaid Expenses	0.07	0.09	0.06	0.07	0.18	0.13	0.15	0.21	0.25	0.30	0.39
Plant, Property, & Equipment, net	0.06	0.08	0.07	0.05	0.38	0.50	0.59	0.63	0.43	0.49	0.53
Plant, Property & Equipment, gross	3.15	3.20	3.21	3.21	3.59	3.82	4.06	4.28	4.30	4.57	4.80
Accumulated Depreciation	3.10	3.12	3.14	3.16	3.20	3.31	3.46	3.65	3.86	4.07	4.26
Total Noncurrent Assets	0.02	0.02	0.03	0.05	0.74	0.90	0.89	9.57	9.45	9.30	9.20
Goodwill	-	-	-	0.00	0.69	0.69	0.69	8.82	8.82	8.82	8.82
Intangible Assets	0.02	0.02	0.03	0.05	0.05	0.10	0.14	0.23	0.27	0.29	0.23
Other Noncurrent Operating Assets	-	-	-	-	0.00	0.12	0.06	0.52	0.36	0.19	0.14
Total Liabilities & Shareholders' Equity	2.04	2.12	1.80	2.51	7.49	6.35	6.26	17	20	17	20
Total Liabilities	1.37	1.54	1.24	1.95	4.12	3.58	2.83	7.73	7.69	6.84	7.53
Total Current Liabilities	1.37	1.50	1.22	1.93	3.61	3.15	2.51	4.59	5.26	4.91	6.15
Short-Term Debt	0.00	0.01	0.01	0.01	0.01	0.86	0.00	0.37	0.51	1.28	0.58
Accounts Payable	0.91	1.15	0.69	0.70	1.17	1.07	1.21	2.24	2.43	1.40	2.91
Current Deferred Revenue	0.12	0.00	0.18	0.86	0.45	0.42	0.45	0.91	1.17	1.17	1.82
Current Employee Benefit Liabilities	0.22	0.24	0.19	0.36	0.53	0.58	0.59	0.72	0.93	0.84	0.76
Other Current Liabilities	-	-	-	0.00	1.44	0.22	0.27	0.36	0.21	0.22	0.08
Total Noncurrent Liabilities	0.00	0.03	0.02	0.01	0.51	0.43	0.32	3.15	2.43	1.94	1.38
Long-Term Debt	-	-	-	-	-	-	0.00	1.96	2.18	1.90	1.29
Other Noncurrent Operating Liabilities	-	-	-	0.00	0.50	0.39	0.17	1.07	0.19	0.01	0.09
Total Equity & Noncontrolling Interests	0.67	0.59	0.56	0.56	3.38	2.77	3.43	8.97	12	10	12
Total Preferred & Common Equity	0.67	0.59	0.56	0.56	3.38	2.77	3.43	8.97	12	10	12
Total Common Equity	0.67	0.59	0.56	0.56	3.38	2.77	3.43	8.97	12	10	12
Common Stock	43	44	45	46	49	50	51	57	60	61	69
Retained Earnings	-43	-44	-45	-45	-46	-47	-47	-48	-48	-51	-57

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

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

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Period end date	6/30/2015	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
DEI Shares Outstanding	6,344,806.00	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
DEI Adjusted Shares Outstanding	6,344,806.00	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
DEI Earnings Per Adjusted Shares Outstanding	-0.19	-0.14	-0.11	-0.03	-0.05	-0.11	-0.01	-0.05	-0.03	-0.49	-0.75
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	7.15%	0.12%	-19.46%	28.01%	68.50%	45.84%	7.57%	46.87%	34.23%	-9.22%	-0.07%
EBITDA Growth	-1.48%	12.89%	3.85%	66.82%	-78.59%	-128.36%	42.11%	30.60%	155.28%	-956.99%	-113.57%
EBIT Growth	-1.57%	12.27%	3.00%	65.22%	-75.71%	-132.31%	36.36%	14.77%	109.88%	-3,672.90%	-103.77%
NOPAT Growth	-4.60%	12.99%	5.02%	65.22%	-75.71%	-132.31%	36.36%	-67.17%	57.82%	-326.65%	-103.77%
Net Income Growth	-1.56%	12.22%	2.74%	65.09%	-74.98%	-131.94%	92.79%	-802.82%	84.42%	-1,940.88%	-95.85%
EPS Growth	26.92%	21.05%	20.00%	66.67%	-25.00%	-120.00%	0.00%	0.00%	0.00%	-1,533.33%	-73.47%
Operating Cash Flow Growth	12.67%	-13.25%	23.83%	115.08%	-1,124.96%	42.57%	107.86%	-2,105.09%	91.31%	-3,208.68%	-32.22%
Free Cash Flow Firm Growth	-9.25%	-20.78%	32.95%	107.21%	-3,229.92%	-80.15%	66.12%	-1,012.18%	83.39%	-90.53%	-16.51%
Invested Capital Growth	-20.88%	35.48%	-18.20%	-60.83%	496.70%	129.69%	7.43%	297.02%	9.92%	8.31%	-3.99%
Revenue Q/Q Growth	1.57%	-0.01%	-7.14%	22.46%	15.62%	-1.42%	4.26%	15.64%	1.11%	-1.59%	8.31%
EBITDA Q/Q Growth	-0.34%	18.78%	-9.53%	43.67%	-25.52%	-16.99%	-17.45%	59.97%	240.78%	-41.38%	-0.09%
EBIT Q/Q Growth	-0.60%	18.32%	-9.33%	42.00%	-25.97%	-17.51%	-15.04%	49.62%	117.16%	-37.42%	0.01%
NOPAT Q/Q Growth	-3.60%	16.58%	-9.33%	42.00%	-25.97%	-17.51%	19.47%	1.17%	-0.57%	-37.42%	0.01%
Net Income Q/Q Growth	-4.08%	17.12%	-9.60%	42.01%	-25.81%	-17.65%	-722.04%	43.40%	-165.49%	-80.36%	0.15%
EPS Q/Q Growth	0.00%	21.05%	0.00%	33.33%	0.00%	-22.22%	0.00%	0.00%	0.00%	0.00%	4.49%
Operating Cash Flow Q/Q Growth	17.86%	-16.06%	16.79%	170.74%	-38.17%	-265.78%	107.98%	-23.14%	-117.14%	-15.92%	10.29%
Free Cash Flow Firm Q/Q Growth	12.30%	-9.41%	15.66%	140.69%	-19.57%	-20.88%	41.43%	-8.34%	-6.73%	10.82%	2.29%
Invested Capital Q/Q Growth	-32.52%	3.24%	-24.43%	-40.28%	0.67%	12.33%	-5.23%	5.53%	5.88%	-1.61%	-2.29%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	20.41%	24.05%	24.53%	36.70%	31.19%	33.89%	32.17%	31.43%	36.75%	30.35%	17.83%
EBITDA Margin	-29.57%	-25.72%	-30.71%	-7.96%	-8.44%	-13.21%	-7.11%	-3.36%	1.38%	-13.06%	-27.90%
Operating Margin	-31.01%	-26.95%	-31.78%	-8.63%	-9.00%	-14.34%	-8.48%	-9.66%	-3.03%	-14.26%	-29.08%
EBIT Margin	-30.11%	-26.38%	-31.78%	-8.63%	-9.00%	-14.34%	-8.48%	-4.92%	0.36%	-14.26%	-29.08%
Profit (Net Income) Margin	-30.13%	-26.42%	-31.91%	-8.70%	-9.04%	-14.37%	-0.96%	-5.92%	-0.69%	-15.45%	-30.28%
Tax Burden Percent	100.08%	100.09%	100.09%	100.26%	100.15%	100.15%	100.89%	100.10%	101.36%	100.07%	100.03%
Interest Burden Percent	100.00%	100.05%	100.31%	100.53%	100.23%	100.07%	11.26%	120.17%	-187.12%	108.26%	104.09%
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)	-176.16%	-147.35%	-133.80%	-74.31%	-66.58%	-54.78%	-24.12%	-15.67%	-3.94%	-15.41%	-30.82%
ROIC Less NNEP Spread (ROIC-NNEP)	-27.48%	88.19%	496.57%	-28.20%	-52.56%	-20.54%	-136.23%	7.67%	32.34%	-94.83%	-161.85%
Return on Net Nonoperating Assets (RNNOA)	8.66%	-17.67%	-41.92%	11.70%	35.38%	8.39%	20.81%	0.70%	2.56%	-11.28%	-20.96%
Return on Equity (ROE)	-167.51%	-165.03%	-175.72%	-62.61%	-31.20%	-46.39%	-3.32%	-14.97%	-1.38%	-26.69%	-51.78%
Cash Return on Invested Capital (CROIC)	-152.85%	-177.49%	-113.78%	13.10%	-209.17%	-133.45%	-31.29%	-135.19%	-13.39%	-23.39%	-26.74%
Operating Return on Assets (OROA)	-60.74%	-49.62%	-51.09%	-16.17%	-12.25%	-20.56%	-14.36%	-6.72%	0.42%	-14.87%	-30.25%
Return on Assets (ROA)	-60.79%	-49.69%	-51.30%	-16.30%	-12.29%	-20.60%	-1.63%	-8.09%	-0.79%	-16.10%	-31.50%
Return on Common Equity (ROCE)	-167.51%	-165.03%	-175.72%	-62.61%	-31.20%	-46.39%	-3.32%	-14.97%	-1.38%	-26.69%	-51.78%
Return on Equity Simple (ROE_SIMPLE)	-176.76%	-176.23%	-180.25%	-62.30%	-18.21%	-51.45%	-3.00%	-10.35%	-1.20%	0.00%	0.00%
Net Operating Profit after Tax (NOPAT)	-0.85	-0.74	-0.70	-0.24	-0.43	-1.00	-0.63	-1.06	-0.45	-1.91	-3.89
NOPAT Margin	-21.71%	-18.86%	-22.24%	-6.04%	-6.30%	-10.04%	-5.94%	-6.76%	-2.12%	-9.98%	-20.35%
Net Nonoperating Expense Percent (NNEP)	-148.68%	-235.55%	-630.37%	-46.11%	-14.03%	-34.24%	112.11%	-23.33%	-36.28%	79.42%	131.03%
Return On Investment Capital (ROIC_SIMPLE)	-	-	-	-	-	-	-	-	-	-14.37%	-27.51%
Cost of Revenue to Revenue	79.59%	75.95%	75.47%	63.30%	68.81%	66.11%	67.84%	68.57%	63.25%	69.65%	82.17%
SG&A Expenses to Revenue	39.51%	39.62%	41.64%	34.03%	30.89%	39.30%	34.80%	35.80%	35.07%	39.47%	40.84%
R&D to Revenue	12.60%	12.21%	14.71%	11.30%	7.43%	8.93%	5.85%	4.25%	4.72%	5.14%	6.07%
Operating Expenses to Revenue	51.41%	51.00%	56.30%	45.33%	40.20%	48.23%	40.65%	41.09%	39.79%	44.61%	46.91%
Earnings before Interest and Taxes (EBIT)	-1.18	-1.03	-1.00	-0.35	-0.61	-1.42	-0.91	-0.77	0.08	-2.72	-5.55
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	-1.16	-1.01	-0.97	-0.32	-0.57	-1.31	-0.76	-0.53	0.29	-2.49	-5.33
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	0.38	0.51	0.64	0.72	0.14	0.19	0.15	0.08	2.88	3.56	3.06
Price to Tangible Book Value (P/TBV)	0.39	0.53	0.67	0.78	0.18	0.27	0.20	0.00	11.73	37.41	11.73
Price to Revenue (P/Rev)	0.06	0.08	0.11	0.10	0.07	0.05	0.05	0.04	1.65	1.87	1.97
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)	0.03	0.51	0.57	0.13	0.00	0.11	0.00	0.23	2.91	3.00	3.05
Enterprise Value to Revenue (EV/Rev)	0.00	0.07	0.09	0.01	0.00	0.03	0.00	0.16	1.64	2.02	1.97
Enterprise Value to EBITDA (EV/EBITDA)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	118.61	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	452.77	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	0.24	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	0.57	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.00	0.07	0.06	0.04	0.00	0.32	0.04	0.27	0.23	0.32	0.15
Long-Term Debt to Equity	0.00	0.05	0.04	0.03	0.00	0.01	0.04	0.23	0.19	0.19	0.11
Financial Leverage	-0.32	-0.20	-0.08	-0.41	-0.67	-0.41	-0.15	0.09	0.08	0.12	0.13
Leverage Ratio	2.76	3.32	3.43	3.84	2.54	2.25	2.03	1.85	1.73	1.66	1.64
Compound Leverage Factor	2.76	3.32	3.44	3.86	2.54	2.25	0.23	2.23	-3.24	1.79	1.71
Debt to Total Capital	0.00%	6.35%	5.41%	4.01%	0.43%	24.44%	4.25%	21.39%	18.63%	24.14%	13.22%
Short-Term Debt to Total Capital	0.00%	1.25%	1.42%	1.53%	0.28%	23.46%	0.00%	3.22%	3.47%	9.62%	4.09%
Long-Term Debt to Total Capital	0.00%	5.10%	3.99%	2.48%	0.15%	0.98%	4.25%	18.16%	15.16%	14.52%	9.13%
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	100.00%	93.65%	94.59%	95.99%	99.57%	75.56%	95.75%	78.61%	81.37%	75.86%	86.78%
Debt to EBITDA	0.00	-0.04	-0.03	-0.07	-0.03	-0.68	-0.20	-4.63	9.47	-1.28	-0.35
Net Debt to EBITDA	0.00	0.01	0.09	1.18	3.96	0.18	0.93	-3.48	-0.58	-1.12	-0.02
Long-Term Debt to EBITDA	0.00	-0.03	-0.02	-0.05	-0.01	-0.03	-0.20	-3.94	7.71	-0.77	-0.24
Debt to NOPAT	0.00	-0.05	-0.05	-0.10	-0.03	-0.90	-0.24	-2.30	-6.17	-1.68	-0.48
Net Debt to NOPAT	0.00	0.01	0.12	1.55	5.30	0.24	1.12	-1.73	0.38	-1.47	-0.02
Long-Term Debt to NOPAT	0.00	-0.04	-0.03	-0.06	-0.01	-0.04	-0.24	-1.96	-5.02	-1.01	-0.33
Altman Z-Score	-28.76	-28.14	-34.32	-23.59	-7.38	-9.12	-8.77	-3.05	0.64	-0.34	-0.76
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	1.43	1.34	1.39	1.25	1.76	1.57	1.90	1.42	1.87	1.45	1.64
Quick Ratio	0.60	0.53	0.48	0.62	1.23	0.83	1.09	0.71	1.30	0.81	0.99
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-0.74	-0.89	-0.60	0.04	-1.35	-2.43	-0.82	-9.14	-1.52	-2.89	-3.37
Operating Cash Flow to CapEx	-2,189.38%	0.00%	-2,547.07%	2,262.97%	-736.72%	-497.27%	61.31%	-824.55%	-483.14%	-984.83%	-1,561.29%
Free Cash Flow to Firm to Interest Expense	0.00	-1,897.42	-189.79	23.15	-951.26	-2,421.78	0.00	-58.75	-6.94	-12.86	-14.85
Operating Cash Flow to Interest Expense	0.00	-1,868.44	-212.29	54.15	-728.60	-591.31	0.00	-6.00	-0.37	-11.92	-15.63
Operating Cash Flow Less CapEx to Interest Expense	0.00	-1,808.02	-220.62	51.75	-827.49	-710.22	0.00	-6.72	-0.45	-13.13	-16.63
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	2.02	1.88	1.61	1.87	1.36	1.43	1.69	1.37	1.15	1.04	1.04
Accounts Receivable Turnover	6.99	5.85	5.18	6.38	4.59	5.44	6.35	6.90	6.41	5.13	4.84
Inventory Turnover	3.02	2.70	2.18	2.32	3.25	3.34	3.55	4.38	4.59	4.72	4.88
Fixed Asset Turnover	111.35	58.50	41.94	66.34	31.46	22.40	19.45	25.67	39.67	41.21	37.17
Accounts Payable Turnover	3.83	2.88	2.58	3.66	4.99	5.86	6.38	6.24	5.70	6.95	7.29
Days Sales Outstanding (DSO)	52.21	62.36	70.52	57.19	79.45	67.06	57.45	52.88	56.99	71.20	75.35
Days Inventory Outstanding (DIO)	120.86	135.38	167.79	157.04	112.22	109.37	102.89	83.31	79.50	77.41	74.81
Days Payable Outstanding (DPO)	95.38	126.61	141.54	99.85	73.20	62.32	57.24	58.47	64.05	52.52	50.10
Cash Conversion Cycle (CCC)	77.69	71.14	96.76	114.38	118.46	114.12	103.10	77.72	72.44	96.09	100.06
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	0.43	0.58	0.47	0.18	1.10	2.53	2.72	11	12	13	12
Invested Capital Turnover	8.12	7.81	6.02	12.30	10.57	5.46	4.06	2.32	1.86	1.54	1.51
Increase / (Decrease) in Invested Capital	-0.11	0.15	-0.10	-0.29	0.92	1.43	0.19	8.08	1.07	0.99	-0.51
Enterprise Value (EV)	0.01	0.29	0.27	0.02	-1.79	0.29	-0.18	2.51	35	39	38
Market Capitalization	0.25	0.30	0.35	0.40	0.48	0.53	0.53	0.68	35	36	38
Book Value per Share	$0.11	$0.08	$0.06	$0.06	$0.28	$0.21	$0.26	$0.53	$2.14	$1.66	$1.60
Tangible Book Value per Share	$0.10	$0.07	$0.06	$0.05	$0.22	$0.15	$0.20	$0.00	$0.52	$0.16	$0.42
Total Capital	0.67	0.63	0.59	0.59	3.39	3.67	3.58	11	15	13	14
Total Debt	0.00	0.04	0.03	0.02	0.01	0.90	0.15	2.44	2.76	3.20	1.87
Total Long-Term Debt	0.00	0.03	0.02	0.01	0.01	0.04	0.15	2.07	2.24	1.93	1.29
Net Debt	-0.24	-0.01	-0.09	-0.38	-2.27	-0.24	-0.71	1.83	-0.17	2.80	0.09
Capital Expenditures (CapEx)	0.04	-0.03	0.03	0.00	0.14	0.12	0.08	0.11	0.02	0.27	0.23
Debt-free, Cash-free Net Working Capital (DFCFNWC)	0.35	0.48	0.37	0.09	0.48	1.52	1.40	1.68	2.19	3.08	2.71
Debt-free Net Working Capital (DFNWC)	0.59	0.53	0.49	0.49	2.77	2.66	2.27	2.29	5.11	3.49	4.48
Net Working Capital (NWC)	0.59	0.52	0.48	0.48	2.76	1.80	2.27	1.92	4.60	2.21	3.91
Net Nonoperating Expense (NNE)	0.33	0.30	0.30	0.11	0.19	0.43	-0.53	-0.13	-0.30	1.04	1.89
Net Nonoperating Obligations (NNO)	-0.24	-0.01	-0.09	-0.38	-2.27	-0.24	-0.71	1.83	-0.17	2.80	0.09
Total Depreciation and Amortization (D&A)	0.02	0.03	0.03	0.03	0.04	0.11	0.15	0.25	0.21	0.23	0.22
Debt-free, Cash-free Net Working Capital to Revenue	8.98%	12.15%	11.72%	2.18%	7.03%	15.36%	13.15%	10.72%	10.39%	16.14%	14.20%
Debt-free Net Working Capital to Revenue	15.15%	13.43%	15.47%	12.16%	40.66%	26.79%	21.22%	14.58%	24.30%	18.26%	23.49%
Net Working Capital to Revenue	15.15%	13.23%	15.20%	11.93%	40.52%	18.12%	21.22%	12.24%	21.86%	11.58%	20.46%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	($0.19)	($0.15)	($0.12)	($0.04)	($0.05)	($0.11)	($0.01)	$0.00	$0.00	($0.49)	($0.85)
Adjusted Weighted Average Basic Shares Outstanding	6.27M	7.16M	8.34M	10.30M	12.84M	13.19M	13.28M	16.92M	6.07M	6.07M	6.79M
Adjusted Diluted Earnings per Share	($0.19)	($0.15)	($0.12)	($0.04)	($0.05)	($0.11)	($0.01)	$0.00	$0.00	($0.49)	($0.85)
Adjusted Weighted Average Diluted Shares Outstanding	6.27M	7.16M	8.34M	10.30M	12.84M	13.19M	13.28M	16.92M	6.07M	6.07M	6.79M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	($0.04)	($0.05)	($0.11)	($0.01)	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	6.39M	7.54M	9.43M	9.83M	11.49M	13.00M	13.28M	16.92M	6.07M	6.35M	7.71M
Normalized Net Operating Profit after Tax (NOPAT)	-0.87	-0.76	-0.70	-0.24	-0.34	-1.00	-0.63	-0.95	-0.45	-1.91	-3.89
Normalized NOPAT Margin	-22.19%	-19.45%	-22.28%	-6.04%	-4.98%	-10.04%	-5.94%	-6.04%	-2.12%	-9.98%	-20.35%
Pre Tax Income Margin	-30.11%	-26.40%	-31.88%	-8.68%	-9.02%	-14.35%	-0.95%	-5.92%	-0.68%	-15.44%	-30.27%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	0.00	-2,203.38	-318.83	-187.53	-432.59	-1,420.14	0.00	-4.96	0.35	-12.10	-24.45
NOPAT to Interest Expense	0.00	-1,575.27	-223.18	-131.27	-302.81	-994.10	0.00	-6.81	-2.04	-8.47	-17.12
EBIT Less CapEx to Interest Expense	0.00	-2,142.96	-327.16	-189.92	-531.48	-1,539.05	0.00	-5.69	0.27	-13.31	-25.45
NOPAT Less CapEx to Interest Expense	0.00	-1,514.86	-231.52	-133.66	-401.71	-1,113.01	0.00	-7.54	-2.12	-9.68	-18.12
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	-10.31%	-3.35%	-0.29%	-0.84%	-1.99%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%

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

Metric	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q4 2025	Q1 2026	Q2 2026	Q3 2026
Period end date	9/30/2023	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
DEI Shares Outstanding	6,066,518.00	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
DEI Adjusted Shares Outstanding	6,066,518.00	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
DEI Earnings Per Adjusted Shares Outstanding	-0.08	-0.13	-0.05	-0.23	-0.21	-0.15	-0.33	-0.18	-0.21	-	-0.01
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	-15.02%	-18.05%	3.85%	-6.13%	-2.87%	-6.16%	-20.15%	31.07%	59.18%	62.76%	108.04%
EBITDA Growth	-773.84%	-202.56%	33.97%	-128.97%	-241.85%	-32.33%	-879.03%	-0.36%	-27.73%	-94.28%	100.80%
EBIT Growth	-298.12%	-223.31%	26.20%	-120.71%	-207.66%	-29.23%	-688.42%	0.02%	-27.93%	-91.46%	96.84%
NOPAT Growth	-178.68%	-186.31%	47.59%	-120.71%	-207.66%	-29.23%	-688.42%	0.02%	-27.93%	-91.46%	96.84%
Net Income Growth	-192.59%	-249.17%	20.42%	-1,367.99%	-182.34%	-27.79%	-561.32%	0.61%	-24.85%	-83.65%	94.84%
EPS Growth	0.00%	-244.44%	28.57%	0.00%	-162.50%	-15.38%	-500.00%	17.39%	0.00%	-53.33%	96.67%
Operating Cash Flow Growth	-787.41%	34.38%	-142.05%	-60.66%	76.79%	-556.58%	-774.40%	41.68%	124.55%	67.45%	61.38%
Free Cash Flow Firm Growth	225.77%	-182.94%	-53.97%	-28.92%	-224.84%	97.44%	51.36%	77.51%	97.54%	2,467.90%	275.12%
Invested Capital Growth	0.00%	9.42%	16.56%	8.31%	0.00%	-4.65%	-3.33%	-3.99%	-6.63%	-17.90%	-14.10%
Revenue Q/Q Growth	-13.99%	11.64%	8.67%	-10.04%	-11.01%	7.86%	-7.53%	47.67%	8.08%	10.28%	18.20%
EBITDA Q/Q Growth	38.29%	-85.23%	68.81%	-542.23%	7.86%	28.30%	-130.76%	34.17%	-17.27%	-9.05%	100.95%
EBIT Q/Q Growth	34.05%	-73.74%	63.29%	-424.65%	8.07%	27.02%	-123.98%	33.47%	-17.64%	-9.22%	96.30%
NOPAT Q/Q Growth	34.05%	-73.74%	63.29%	-424.65%	8.07%	27.02%	-123.98%	33.47%	-17.64%	-9.22%	96.30%
Net Income Q/Q Growth	-383.14%	-63.39%	58.22%	-345.07%	7.08%	26.05%	-116.23%	33.11%	-16.72%	-8.78%	93.92%
EPS Q/Q Growth	0.00%	-62.50%	61.54%	-360.00%	8.70%	28.57%	-100.00%	36.67%	-10.53%	-9.52%	95.65%
Operating Cash Flow Q/Q Growth	-126.01%	91.27%	-78.72%	-355.71%	67.35%	-146.94%	-138.02%	69.60%	113.74%	-427.35%	-182.44%
Free Cash Flow Firm Q/Q Growth	789.18%	-115.41%	-27.81%	5.01%	-567.36%	99.68%	-2,330.02%	56.08%	27.06%	404.19%	79.72%
Invested Capital Q/Q Growth	-100.00%	0.00%	2.09%	-1.61%	-6.32%	1.32%	3.51%	-2.29%	-8.89%	-10.91%	8.31%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	33.87%	30.08%	35.45%	21.72%	26.62%	23.64%	9.99%	12.93%	14.17%	2.78%	23.61%
EBITDA Margin	-8.08%	-13.41%	-3.85%	-27.48%	-28.46%	-18.92%	-47.20%	-21.04%	-22.83%	-22.58%	0.18%
Operating Margin	-9.38%	-14.60%	-4.93%	-28.76%	-29.71%	-20.10%	-48.69%	-21.94%	-23.88%	-23.65%	-0.74%
EBIT Margin	-9.38%	-14.60%	-4.93%	-28.76%	-29.71%	-20.10%	-48.69%	-21.94%	-23.88%	-23.65%	-0.74%
Profit (Net Income) Margin	-10.75%	-15.73%	-6.05%	-29.92%	-31.24%	-21.42%	-50.09%	-22.69%	-24.50%	-24.17%	-1.24%
Tax Burden Percent	100.00%	100.00%	100.00%	100.14%	100.00%	100.00%	100.00%	100.14%	100.00%	100.00%	108.74%
Interest Burden Percent	114.59%	107.76%	122.64%	103.89%	105.16%	106.56%	102.87%	103.29%	102.62%	102.21%	154.48%
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)	0.00%	-16.02%	-5.52%	-31.09%	-65.50%	-21.01%	-46.72%	-23.25%	-30.95%	-36.35%	-1.28%
ROIC Less NNEP Spread (ROIC-NNEP)	0.00%	-31.91%	-13.67%	-66.19%	-111.27%	-36.75%	-151.46%	-54.61%	-77.28%	-69.04%	0.02%
Return on Net Nonoperating Assets (RNNOA)	0.00%	-5.04%	-2.18%	-7.87%	-21.03%	-7.47%	-7.93%	-7.07%	-8.24%	-12.60%	0.00%
Return on Equity (ROE)	0.00%	-21.06%	-7.69%	-38.96%	-86.52%	-28.49%	-54.65%	-30.32%	-39.19%	-48.95%	-1.28%
Cash Return on Invested Capital (CROIC)	0.00%	-21.66%	-26.72%	-23.39%	-241.42%	-16.34%	-26.84%	-26.74%	-28.58%	-22.72%	-13.18%
Operating Return on Assets (OROA)	0.00%	-15.95%	-5.25%	-29.98%	-32.71%	-21.33%	-45.30%	-22.82%	-26.00%	-28.58%	-0.80%
Return on Assets (ROA)	0.00%	-17.19%	-6.44%	-31.19%	-34.40%	-22.73%	-46.60%	-23.60%	-26.68%	-29.21%	-1.35%
Return on Common Equity (ROCE)	0.00%	-21.06%	-7.69%	-38.96%	-86.52%	-28.49%	-54.65%	-30.32%	-39.19%	-48.95%	-1.28%
Return on Equity Simple (ROE_SIMPLE)	0.00%	-15.18%	-14.53%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Net Operating Profit after Tax (NOPAT)	-0.28	-0.49	-0.18	-0.95	-0.87	-0.64	-1.43	-0.95	-1.12	-1.22	-0.05
NOPAT Margin	-6.57%	-10.22%	-3.45%	-20.13%	-20.80%	-14.07%	-34.09%	-15.36%	-16.71%	-16.55%	-0.52%
Net Nonoperating Expense Percent (NNEP)	0.00%	15.90%	8.16%	35.11%	45.77%	15.74%	104.74%	31.36%	46.34%	32.69%	-1.29%
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%
Cost of Revenue to Revenue	66.13%	69.92%	64.55%	78.28%	73.38%	76.36%	90.01%	87.07%	85.83%	97.22%	76.39%
SG&A Expenses to Revenue	38.33%	40.08%	36.71%	42.96%	46.79%	36.72%	53.63%	31.17%	33.38%	23.04%	21.29%
R&D to Revenue	4.92%	4.60%	3.68%	7.52%	9.55%	7.02%	5.05%	3.69%	4.67%	3.39%	3.07%
Operating Expenses to Revenue	43.25%	44.67%	40.39%	50.48%	56.33%	43.74%	58.68%	34.87%	38.04%	26.43%	24.36%
Earnings before Interest and Taxes (EBIT)	-0.41	-0.70	-0.26	-1.36	-1.25	-0.91	-2.04	-1.36	-1.60	-1.74	-0.06
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	-0.35	-0.65	-0.20	-1.30	-1.19	-0.86	-1.98	-1.30	-1.53	-1.66	0.02
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	0.00	3.23	2.99	3.56	3.50	3.23	2.00	3.06	3.07	3.46	1.69
Price to Tangible Book Value (P/TBV)	0.00	16.53	15.66	37.41	34.64	85.19	6.42	11.73	17.92	113.06	3.06
Price to Revenue (P/Rev)	1.78	1.90	1.74	1.87	1.87	1.64	1.50	1.97	1.56	1.32	1.17
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)	0.00	2.97	2.71	3.00	3.10	2.73	2.05	3.05	3.01	3.29	2.27
Enterprise Value to Revenue (EV/Rev)	0.00	1.98	1.83	2.02	1.97	1.78	1.47	1.97	1.57	1.35	0.85
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	0.00	0.22	0.24	0.32	0.25	0.31	0.15	0.15	0.16	0.17	0.07
Long-Term Debt to Equity	0.00	0.17	0.16	0.19	0.17	0.17	0.11	0.11	0.10	0.11	0.04
Financial Leverage	0.00	0.16	0.16	0.12	0.19	0.20	0.05	0.13	0.11	0.18	-0.29
Leverage Ratio	0.00	1.66	1.74	1.66	1.70	1.69	1.55	1.64	1.88	2.15	1.60
Compound Leverage Factor	0.00	1.79	2.13	1.72	1.79	1.80	1.60	1.70	1.93	2.20	2.47
Debt to Total Capital	0.00%	17.97%	19.57%	24.14%	20.11%	23.73%	13.24%	13.22%	13.62%	14.47%	6.66%
Short-Term Debt to Total Capital	0.00%	3.72%	6.52%	9.62%	6.19%	10.69%	3.79%	4.09%	4.57%	5.30%	2.68%
Long-Term Debt to Total Capital	0.00%	14.25%	13.05%	14.52%	13.91%	13.05%	9.45%	9.13%	9.05%	9.17%	3.97%
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	0.00%	82.03%	80.43%	75.86%	79.89%	76.27%	86.76%	86.78%	86.38%	85.53%	93.34%
Debt to EBITDA	0.00	-1.23	-1.55	-1.28	-0.76	-0.83	-0.38	-0.35	-0.30	-0.24	-0.32
Net Debt to EBITDA	0.00	-0.74	-1.03	-1.12	-0.57	-0.77	0.10	-0.02	-0.06	-0.11	2.07
Long-Term Debt to EBITDA	0.00	-0.98	-1.04	-0.77	-0.53	-0.46	-0.27	-0.24	-0.20	-0.15	-0.19
Debt to NOPAT	0.00	-1.60	-1.97	-1.68	-1.02	-1.12	-0.52	-0.48	-0.42	-0.33	-0.43
Net Debt to NOPAT	0.00	-0.96	-1.31	-1.47	-0.77	-1.04	0.14	-0.02	-0.08	-0.15	2.78
Long-Term Debt to NOPAT	0.00	-1.27	-1.32	-1.01	-0.71	-0.61	-0.37	-0.33	-0.28	-0.21	-0.26
Altman Z-Score	0.00	0.71	0.30	-0.08	-0.26	-1.00	-0.65	-0.06	-1.06	-1.42	0.24
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	0.00	1.82	1.64	1.45	1.41	1.22	1.99	1.64	1.29	1.05	2.10
Quick Ratio	0.00	1.04	1.00	0.81	0.70	0.58	1.19	0.99	0.73	0.58	1.69
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	10	-1.60	-2.04	-1.94	-13	-0.04	-0.99	-0.44	-0.32	0.97	1.74
Operating Cash Flow to CapEx	-4,462.10%	-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%
Free Cash Flow to Firm to Interest Expense	175.13	-29.20	-34.84	-36.67	-201.00	-0.68	-16.96	-9.77	-7.61	25.13	49.46
Operating Cash Flow to Interest Expense	-23.22	-2.19	-3.66	-18.48	-4.95	-13.19	-32.03	-12.77	1.87	-6.66	-20.60
Operating Cash Flow Less CapEx to Interest Expense	-23.74	-4.42	-5.51	-18.70	-5.33	-13.69	-34.19	-13.81	-5.35	-9.16	-19.13
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.00	1.09	1.06	1.04	1.10	1.06	0.93	1.04	1.09	1.21	1.09
Accounts Receivable Turnover	0.00	5.09	4.51	5.13	6.08	5.32	4.61	4.84	5.90	5.83	5.79
Inventory Turnover	0.00	4.31	4.30	4.72	3.91	3.92	4.18	4.88	5.00	5.44	6.76
Fixed Asset Turnover	0.00	39.60	39.52	41.21	40.41	40.10	32.90	37.17	30.16	33.92	41.26
Accounts Payable Turnover	0.00	6.53	5.93	6.95	6.31	6.17	7.84	7.29	5.96	5.02	6.15
Days Sales Outstanding (DSO)	0.00	71.64	80.98	71.20	60.07	68.55	79.20	75.35	61.85	62.62	63.08
Days Inventory Outstanding (DIO)	0.00	84.74	84.90	77.41	93.37	93.15	87.41	74.81	73.04	67.15	53.98
Days Payable Outstanding (DPO)	0.00	55.86	61.56	52.52	57.83	59.18	46.53	50.10	61.21	72.70	59.39
Cash Conversion Cycle (CCC)	0.00	100.52	104.32	96.09	95.61	102.53	120.07	100.06	73.68	57.07	57.67
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	0.00	13	13	13	12	12	13	12	11	10	11
Invested Capital Turnover	0.00	1.57	1.60	1.54	3.15	1.49	1.37	1.51	1.85	2.20	2.46
Increase / (Decrease) in Invested Capital	-11	1.10	1.86	0.99	12	-0.60	-0.43	-0.51	-0.80	-2.19	-1.78
Enterprise Value (EV)	0.00	38	35	39	37	33	26	38	34	33	25
Market Capitalization	36	37	34	36	35	31	26	38	34	32	34
Book Value per Share	$0.00	$1.87	$1.86	$1.66	$1.67	$1.49	$2.07	$1.60	$1.42	$1.21	$2.60
Tangible Book Value per Share	$0.00	$0.36	$0.35	$0.16	$0.17	$0.06	$0.65	$0.42	$0.24	$0.04	$1.43
Total Capital	0.00	14	14	13	13	12	15	14	13	11	22
Total Debt	0.00	2.48	2.74	3.20	2.55	2.95	2.01	1.87	1.72	1.58	1.43
Total Long-Term Debt	0.00	1.97	1.83	1.93	1.77	1.62	1.44	1.29	1.14	1.00	0.86
Net Debt	0.00	1.49	1.82	2.80	1.92	2.74	-0.54	0.09	0.33	0.70	-9.25
Capital Expenditures (CapEx)	0.03	0.12	0.11	0.01	0.02	0.03	0.13	0.05	0.30	0.10	-0.05
Debt-free, Cash-free Net Working Capital (DFCFNWC)	0.00	3.05	3.25	3.08	2.32	2.54	2.99	2.71	1.43	0.17	1.11
Debt-free Net Working Capital (DFNWC)	0.00	4.03	4.18	3.49	2.96	2.76	5.54	4.48	2.82	1.05	12
Net Working Capital (NWC)	0.00	3.52	3.26	2.21	2.17	1.43	4.96	3.91	2.24	0.47	11
Net Nonoperating Expense (NNE)	0.18	0.27	0.14	0.46	0.44	0.33	0.67	0.45	0.52	0.56	0.06
Net Nonoperating Obligations (NNO)	0.00	1.49	1.82	2.80	1.92	2.74	-0.54	0.09	0.33	0.70	-9.25
Total Depreciation and Amortization (D&A)	0.06	0.06	0.06	0.06	0.05	0.05	0.06	0.06	0.07	0.08	0.08
Debt-free, Cash-free Net Working Capital to Revenue	0.00%	15.85%	16.75%	16.14%	12.24%	13.61%	16.96%	14.20%	6.62%	0.68%	3.84%
Debt-free Net Working Capital to Revenue	0.00%	20.99%	21.52%	18.26%	15.59%	14.75%	31.42%	23.49%	13.07%	4.29%	40.75%
Net Working Capital to Revenue	0.00%	18.31%	16.81%	11.58%	11.44%	7.65%	28.15%	20.46%	10.39%	1.93%	38.75%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$0.00	($0.13)	($0.05)	($0.23)	($0.21)	($0.15)	($0.30)	($0.19)	($0.21)	($0.23)	($0.01)
Adjusted Weighted Average Basic Shares Outstanding	0.00	6.07M	6.07M	6.07M	6.22M	6.35M	6.92M	6.79M	7.71M	7.71M	7.79M
Adjusted Diluted Earnings per Share	$0.00	($0.13)	($0.05)	($0.23)	($0.21)	($0.15)	($0.30)	($0.19)	($0.21)	($0.23)	($0.01)
Adjusted Weighted Average Diluted Shares Outstanding	0.00	6.07M	6.07M	6.07M	6.22M	6.35M	6.92M	6.79M	7.71M	7.71M	7.79M
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	0.00	6.07M	6.07M	6.35M	6.35M	6.36M	7.67M	7.71M	7.71M	7.72M	10.94M
Normalized Net Operating Profit after Tax (NOPAT)	-0.28	-0.49	-0.18	-0.95	-0.87	-0.64	-1.43	-0.95	-1.12	-1.22	-0.05
Normalized NOPAT Margin	-6.57%	-10.22%	-3.45%	-20.13%	-20.80%	-14.07%	-34.09%	-15.36%	-16.71%	-16.55%	-0.52%
Pre Tax Income Margin	-10.75%	-15.73%	-6.05%	-29.88%	-31.24%	-21.42%	-50.09%	-22.66%	-24.50%	-24.17%	-1.14%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	-6.86	-12.89	-4.42	-25.68	-19.39	-15.25	-34.86	-30.42	-38.19	-45.30	-1.84
NOPAT to Interest Expense	-4.80	-9.02	-3.09	-17.98	-13.57	-10.68	-24.40	-21.29	-26.73	-31.71	-1.29
EBIT Less CapEx to Interest Expense	-7.38	-15.11	-6.27	-25.90	-19.77	-15.75	-37.03	-31.46	-45.41	-47.80	-0.37
NOPAT Less CapEx to Interest Expense	-5.32	-11.24	-4.95	-18.20	-13.95	-11.18	-26.57	-22.33	-33.95	-34.21	0.18
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

Precision Optics Financials - Frequently Asked Questions

According to the most recent income statement we have on file, Precision Optics' financial year ends in June. Their financial year 2025 ended on June 30, 2025.

Precision Optics' net income appears to be on an upward trend, with a most recent value of -$5.78 million in 2025, rising from -$1.18 million in 2015. The previous period was -$2.95 million in 2024. View Precision Optics' forecast to see where analysts expect Precision Optics to go next.

Precision Optics' total operating income in 2025 was -$5.55 million, based on the following breakdown:

Total Gross Profit: $3.40 million
Total Operating Expenses: $8.96 million

Over the last 10 years, Precision Optics' total revenue changed from $3.91 million in 2015 to $19.09 million in 2025, a change of 388.0%.

Precision Optics' total liabilities were at $7.53 million at the end of 2025, a 10.0% increase from 2024, and a 447.7% increase since 2015.

In the past 10 years, Precision Optics' cash and equivalents has ranged from $50.06 thousand in 2016 to $2.93 million in 2023, and is currently $1.77 million as of their latest financial filing in 2025.

Over the last 10 years, Precision Optics' book value per share changed from 0.11 in 2015 to 1.60 in 2025, a change of 1,421.5%.

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Financial statements for NASDAQ:POCI last updated on 7/16/2026 by MarketBeat.com Staff. New filings and market data are monitored continuously.

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Precision Optics (POCI) Financials

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Precision Optics (POCI) Financials

Annual Income Statements for Precision Optics

Quarterly Income Statements for Precision Optics

Annual Cash Flow Statements for Precision Optics

Quarterly Cash Flow Statements for Precision Optics

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Quarterly Balance Sheets for Precision Optics

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Quarterly Metrics And Ratios for Precision Optics

Financials Breakdown Chart

Precision Optics Financials - Frequently Asked Questions

When does Precision Optics' fiscal year end?

How has Precision Optics' net income changed over the last 10 years?

What is Precision Optics' operating income?

How has Precision Optics' revenue changed over the last 10 years?

How much debt does Precision Optics have?

How much cash does Precision Optics have?

How has Precision Optics' book value per share changed over the last 10 years?

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