LCTC · Lifeloc Technologies, Inc - Financials
Annual line items from SEC XBRL filings, sourced from EDGAR's Company Facts API with fallback to the quarterly Financial Statement Data Sets. See issuer overview for Form 4 activity and 10-K signals.
Income Statement
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | $2.29M | - | $2.26M | $2.22M | $2.28M | - | $2.70M | $2.39M | $2.15M | - |
| Cost of Revenue | $1.31M | - | $1.35M | $1.29M | $1.37M | - | $1.18M | $1.39M | $1.32M | - |
| Gross Profit | $987.1K | - | $906.7K | $924.6K | $908.6K | - | $912.0K | $993.6K | $835.3K | - |
| R&D | $414.4K | - | $458.7K | $623.3K | $469.7K | - | $521.1K | $662.3K | $555.6K | - |
| SG&A | $387.4K | - | $340.7K | $340.1K | $384.9K | - | $269.4K | $363.0K | $314.9K | - |
| Total Operating Expenses | $1.12M | - | $1.14M | $1.30M | $1.19M | - | $1.12M | $1.39M | $1.22M | - |
| D&A | $67.8K | - | - | - | $107.6K | - | - | - | $51.1K | - |
| Operating Income | ($128.0K) | - | ($234.3K) | ($378.3K) | ($280.5K) | - | ($208.3K) | ($397.1K) | ($380.2K) | - |
| Interest Expense | $31.2K | - | $37.0K | $26.3K | $24.5K | - | $10.0K | $10.1K | $10.2K | - |
| Income Tax | $0 | - | $0 | $0 | - | - | ($50.5K) | ($100.5K) | ($88.9K) | - |
| Net Income | ($152.7K) | - | ($263.4K) | ($393.6K) | ($292.7K) | - | ($158.3K) | ($298.0K) | ($283.8K) | - |
| EPS - Basic | ($0.06) | - | ($0.10) | ($0.14) | ($0.11) | - | ($0.06) | ($0.12) | ($0.12) | - |
| EPS - Diluted | ($0.06) | - | ($0.10) | ($0.14) | ($0.11) | - | ($0.06) | ($0.12) | ($0.12) | - |
Balance Sheet
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $569.3K | $746.0K | $685.1K | $995.8K | $1.52M | $1.24M | $841.6K | $504.6K | $1.03M | $1.77M |
| Accounts Receivable | $850.3K | $772.4K | $864.5K | $765.7K | $761.7K | $732.5K | $611.4K | $831.5K | $756.9K | $812.1K |
| Inventory | $2.79M | $2.63M | $2.86M | $2.99M | $2.94M | $3.00M | $3.16M | $2.96M | $3.02M | $3.02M |
| Accounts Payable | $615.4K | $301.6K | $385.0K | $393.0K | $594.3K | $251.6K | $328.5K | $459.6K | $556.2K | $402.2K |
| Current Assets | $4.37M | $4.27M | $4.61M | $4.97M | $5.68M | $5.09M | $4.76M | $4.52M | $5.07M | $5.71M |
| Total Assets | $6.74M | $6.69M | $8.30M | $8.62M | $9.22M | $8.72M | $8.34M | $8.01M | $8.33M | $8.69M |
| Current Liabilities | $1.06M | $836.9K | $907.9K | $956.1K | $1.13M | $743.6K | $783.8K | $1.08M | $1.08M | $1.15M |
| Long-term Debt | $1.04M | $1.06M | $1.07M | $1.09M | $1.10M | $1.12M | $1.13M | $1.14M | $1.16M | $1.17M |
| Total Liabilities | $2.79M | $2.58M | $2.68M | $2.74M | $2.94M | $2.50M | $1.92M | $2.23M | $2.25M | $2.33M |
| Stockholders' Equity | $3.95M | $4.10M | $5.62M | $5.89M | $6.28M | $6.23M | $6.42M | $5.78M | $6.08M | $6.36M |
| Retained Earnings | ($1.98M) | ($1.83M) | ($309.9K) | ($46.5K) | $347.2K | $639.9K | $952.7K | $1.11M | $1.41M | $1.69M |
Cash Flow
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | ($129.4K) | - | - | - | ($100.4K) | - | - | - | ($641.7K) | - |
| Investing Cash Flow | ($19.8K) | - | - | - | ($18.5K) | - | - | - | ($80.1K) | - |
| Financing Cash Flow | ($27.5K) | - | - | - | $397.6K | - | - | - | ($13.3K) | - |
| CapEx | $0 | - | - | - | - | - | - | - | $58.4K | - |
| Free Cash Flow | ($129.4K) | - | - | - | - | - | - | - | ($700.1K) | - |
Ratios
| Metric | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | 43.0% | - | 40.2% | 41.7% | 39.9% | - | 33.8% | 41.6% | 38.8% | - |
| Operating margin | -5.6% | - | -10.4% | -17.0% | -12.3% | - | -7.7% | -16.6% | -17.7% | - |
| EBITDA margin | -2.6% | - | - | - | -7.6% | - | - | - | -15.3% | - |
| Net margin | -6.7% | - | -11.7% | -17.7% | -12.9% | - | -5.9% | -12.5% | -13.2% | - |
| Free cash flow margin | -5.6% | - | - | - | - | - | - | - | -32.5% | - |
| FCF / Net income | 0.85 | - | - | - | - | - | - | - | 2.47 | - |
| R&D / Revenue | 18.1% | - | 20.3% | 28.1% | 20.6% | - | 19.3% | 27.7% | 25.8% | - |
| SG&A / Revenue | 16.9% | - | 15.1% | 15.3% | 16.9% | - | 10.0% | 15.2% | 14.6% | - |
| Effective tax rate | - | - | - | - | - | - | - | - | - | - |
| Return on assets | -2.3% | - | -3.2% | -4.6% | -3.2% | - | -1.9% | -3.7% | -3.4% | - |
| Return on equity | -3.9% | - | -4.7% | -6.7% | -4.7% | - | -2.5% | -5.2% | -4.7% | - |
| Return on invested capital | -2.0% | - | -2.8% | -4.3% | - | - | -2.2% | -4.5% | -4.2% | - |
| Liquidity | ||||||||||
| Current ratio | 4.11 | 5.10 | 5.08 | 5.19 | 5.01 | 6.85 | 6.08 | 4.17 | 4.68 | 4.97 |
| Quick ratio | 1.48 | 1.95 | 1.93 | 2.07 | 2.41 | 2.82 | 2.04 | 1.44 | 1.89 | 2.34 |
| Cash ratio | 0.54 | 0.89 | 0.75 | 1.04 | 1.34 | 1.67 | 1.07 | 0.47 | 0.95 | 1.54 |
| Leverage | ||||||||||
| Debt / Equity | 0.26 | 0.26 | 0.19 | 0.18 | 0.18 | 0.18 | 0.18 | 0.20 | 0.19 | 0.18 |
| Debt / Assets | 0.15 | 0.16 | 0.13 | 0.13 | 0.12 | 0.13 | 0.14 | 0.14 | 0.14 | 0.13 |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Interest coverage | -4.1x | - | -6.3x | -14.4x | -11.5x | - | -20.8x | -39.5x | -37.5x | - |
| Equity multiplier | 1.71 | 1.63 | 1.48 | 1.46 | 1.47 | 1.40 | 1.30 | 1.39 | 1.37 | 1.37 |
| Liabilities / Assets | 0.41 | 0.39 | 0.32 | 0.32 | 0.32 | 0.29 | 0.23 | 0.28 | 0.27 | 0.27 |
| Efficiency | ||||||||||
| Asset turnover | 0.34 | - | 0.27 | 0.26 | 0.25 | - | 0.32 | 0.30 | 0.26 | - |
| Inventory turnover | 0.47 | - | 0.47 | 0.43 | 0.47 | - | 0.37 | 0.47 | 0.44 | - |
| Days sales outstanding | 135d | - | 140d | 126d | 122d | - | 83d | 127d | 128d | - |
| Days inventory outstanding | 781d | - | 773d | 843d | 785d | - | 981d | 776d | 836d | - |
| Days payable outstanding | 172d | - | 104d | 111d | 158d | - | 102d | 120d | 154d | - |
| Cash conversion cycle | 744d | - | 809d | 858d | 748d | - | 962d | 783d | 810d | - |
| Valuation | ||||||||||
| P / E | - | - | - | - | - | - | - | - | - | - |
| P / B | 1.3x | - | 1.5x | 1.4x | 1.4x | - | 1.7x | 1.7x | 1.4x | - |
| P / S | 2.2x | - | 3.8x | 3.8x | 4.0x | - | 4.1x | 4.1x | 3.9x | - |
| EV / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Growth | ||||||||||
| Revenue growth (YoY) | 0.7% | - | -16.3% | -7.0% | 5.7% | - | 0.0% | 4.7% | -0.5% | - |
| Revenue CAGR (3y) | 2.0% | - | 3.6% | 0.6% | 1.8% | - | 12.6% | 11.3% | 6.0% | - |
| Revenue CAGR (5y) | 4.9% | - | 7.7% | 11.0% | 2.4% | - | 3.6% | 0.4% | 0.8% | - |
| Gross profit growth (YoY) | 8.6% | - | -0.6% | -6.9% | 8.8% | - | -18.5% | -4.7% | -10.7% | - |
| Operating income growth (YoY) | 54.4% | - | -12.5% | 4.7% | 26.2% | - | - | - | -457.2% | - |
| Net income growth (YoY) | 47.8% | - | -66.4% | -32.1% | -3.1% | - | - | - | -427.6% | - |
| EPS growth (YoY) | 45.5% | - | -66.7% | -16.7% | 8.3% | - | - | - | -500.0% | - |
| EPS CAGR (3y) | - | - | - | - | - | - | - | - | - | - |
| EPS CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| FCF growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| FCF CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Book value growth (YoY) | -37.1% | -34.1% | -12.4% | 1.9% | 3.4% | -2.1% | 2.4% | -6.1% | -0.4% | 3.3% |
Sales by segment
From XBRL dimensional facts in the 10-K period ending 2024-12-31.
Product / service
$17.01M totalProduct Sales Subtotal$8.47M · 49.8%
Product Sales And Supplies$7.74M · 45.5%
Training Certification And Data Recording$651.4K · 3.8%
Service Plans And Equipment Rental$81.8K · 0.5%
Royalties$34.4K · 0.2%
Rental Income$32.8K · 0.2%
Peer comparison
Same SIC group: Laboratory Analytical Instruments
Comparing Lifeloc Technologies against the 5 most active filers in the same SIC group.