POCI · Precision Optics Corporation, 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 | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '25 | Q2 '24 | Q3 '24 | Q1 '24 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | $8.71M | $7.37M | $6.68M | $4.53M | $4.19M | $4.20M | $4.82M | $5.24M | $4.32M | $5.89M |
| Cost of Revenue | $3.77M | $7.16M | $3.08M | $3.46M | $3.77M | $3.08M | $3.37M | $3.38M | $2.86M | $3.16M |
| Gross Profit | $2.06M | $204.7K | $946.4K | $1.07M | $418.0K | $1.12M | $1.45M | $1.86M | $1.46M | $2.73M |
| R&D | $267.3K | $249.6K | $311.8K | $317.7K | $211.2K | $400.7K | $221.7K | $192.8K | $212.8K | $208.7K |
| SG&A | $1.85M | $1.70M | $2.23M | $1.66M | $2.25M | $1.96M | $1.93M | $1.92M | $1.66M | $1.82M |
| Total Operating Expenses | $2.12M | $1.95M | $2.54M | $1.98M | $2.46M | $2.36M | $2.16M | $2.12M | $1.87M | $2.03M |
| D&A | - | - | $65.2K | - | - | $48.3K | - | - | $51.6K | - |
| Operating Income | ($64.5K) | ($1.74M) | ($1.60M) | ($910.0K) | ($2.04M) | ($1.25M) | ($704.2K) | ($258.5K) | ($405.3K) | $696.8K |
| Interest Expense | $35.1K | $59.7K | $64.3K | $54.6K | $58.5K | $59.1K | $54.6K | $58.5K | $59.1K | $46.7K |
| Income Tax | $0 | - | - | - | - | - | - | - | - | - |
| Net Income | ($108.3K) | ($1.78M) | ($1.64M) | ($969.7K) | ($2.10M) | ($1.31M) | ($758.8K) | ($317.1K) | ($464.4K) | $634.4K |
| EPS - Basic | ($0.01) | ($0.23) | ($0.21) | ($0.15) | ($0.30) | ($0.21) | ($0.13) | ($0.05) | ($0.08) | $0.11 |
| EPS - Diluted | ($0.01) | ($0.23) | ($0.21) | ($0.15) | ($0.30) | ($0.21) | ($0.13) | ($0.05) | ($0.08) | ($0.09) |
Balance Sheet
| Line item | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '25 | Q2 '24 | Q3 '24 | Q1 '24 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $10.68M | $881.5K | $1.39M | $1.77M | $2.55M | $635.6K | $405.3K | $925.1K | $1.37M | $2.93M |
| Accounts Receivable | $6.58M | $4.87M | $4.19M | $4.34M | $3.43M | $3.12M | $3.55M | $4.22M | $4.53M | $3.91M |
| Inventory | $3.70M | $4.26M | $3.88M | $3.56M | $3.67M | $3.46M | $2.87M | $3.03M | $2.97M | $2.78M |
| Accounts Payable | $6.24M | $6.04M | $4.01M | $2.91M | $1.87M | $2.14M | $1.40M | $1.70M | $1.73M | $2.43M |
| Current Assets | $21.41M | $10.42M | $9.86M | $10.06M | $9.97M | $7.51M | $7.12M | $8.39M | $9.24M | $9.86M |
| Total Assets | $33.69M | $22.90M | $22.38M | $19.79M | $19.62M | $17.24M | $16.91M | $18.27M | $19.07M | $19.74M |
| Current Liabilities | $10.19M | $9.95M | $7.62M | $6.15M | $5.01M | $5.34M | $4.91M | $5.13M | $5.13M | $5.26M |
| Long-term Debt | $855.8K | $1.00M | $1.14M | $1.29M | $1.44M | $1.75M | $1.90M | $1.79M | $2.05M | $2.18M |
| Total Liabilities | $13.58M | $13.57M | $11.46M | $7.53M | $6.44M | $7.10M | $6.84M | - | - | $7.69M |
| Stockholders' Equity | $20.11M | $9.33M | $10.92M | $12.26M | $13.18M | $10.14M | $10.07M | $11.26M | $11.69M | $12.05M |
| Retained Earnings | ($60.50M) | ($60.39M) | ($58.61M) | ($56.97M) | ($55.57M) | ($52.50M) | ($51.19M) | ($49.78M) | ($48.70M) | ($48.24M) |
Cash Flow
| Line item | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '25 | Q2 '24 | Q3 '24 | Q1 '24 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | - | - | $78.2K | - | - | ($318.6K) | - | - | ($1.37M) | - |
| Investing Cash Flow | - | - | ($301.8K) | - | - | ($28.1K) | - | - | ($43.5K) | - |
| Financing Cash Flow | - | - | ($158.1K) | - | - | $577.0K | - | - | ($138.9K) | - |
| CapEx | - | - | - | - | - | $24.3K | - | - | $30.8K | - |
| Free Cash Flow | - | - | - | - | - | ($343.0K) | - | - | ($1.40M) | - |
Ratios
| Metric | Q3 '26 | Q2 '26 | Q1 '26 | Q2 '25 | Q3 '25 | Q1 '25 | Q2 '24 | Q3 '24 | Q1 '24 | Q2 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | 23.6% | 2.8% | 14.2% | 23.6% | 10.0% | 26.6% | 30.1% | 35.5% | 33.9% | 46.3% |
| Operating margin | -0.7% | -23.6% | -23.9% | -20.1% | -48.7% | -29.7% | -14.6% | -4.9% | -9.4% | 11.8% |
| EBITDA margin | - | - | -22.9% | - | - | -28.6% | - | - | -8.2% | - |
| Net margin | -1.2% | -24.2% | -24.5% | -21.4% | -50.1% | -31.2% | -15.7% | -6.0% | -10.7% | 10.8% |
| Free cash flow margin | - | - | - | - | - | -8.2% | - | - | -32.5% | - |
| FCF / Net income | - | - | - | - | - | 0.26 | - | - | 3.02 | - |
| R&D / Revenue | 3.1% | 3.4% | 4.7% | 7.0% | 5.0% | 9.5% | 4.6% | 3.7% | 4.9% | 3.5% |
| SG&A / Revenue | 21.3% | 23.0% | 33.4% | 36.7% | 53.6% | 46.8% | 40.1% | 36.7% | 38.3% | 30.9% |
| Effective tax rate | - | - | - | - | - | - | - | - | - | - |
| Return on assets | -0.3% | -7.8% | -7.3% | -4.9% | -10.7% | -7.6% | -4.5% | -1.7% | -2.4% | 3.2% |
| Return on equity | -0.5% | -19.1% | -15.0% | -7.9% | -15.9% | -12.9% | -7.5% | -2.8% | -4.0% | 5.3% |
| Return on invested capital | -0.2% | - | - | - | - | - | - | - | - | - |
| Liquidity | ||||||||||
| Current ratio | 2.10 | 1.05 | 1.29 | 1.64 | 1.99 | 1.41 | 1.45 | 1.64 | 1.80 | 1.87 |
| Quick ratio | 1.74 | 0.62 | 0.79 | 1.06 | 1.26 | 0.76 | 0.87 | 1.05 | 1.22 | 1.35 |
| Cash ratio | 1.05 | 0.09 | 0.18 | 0.29 | 0.51 | 0.12 | 0.08 | 0.18 | 0.27 | 0.56 |
| Leverage | ||||||||||
| Debt / Equity | 0.04 | 0.11 | 0.10 | 0.11 | 0.11 | 0.17 | 0.19 | 0.16 | 0.18 | 0.18 |
| Debt / Assets | 0.03 | 0.04 | 0.05 | 0.07 | 0.07 | 0.10 | 0.11 | 0.10 | 0.11 | 0.11 |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Interest coverage | -1.8x | -29.2x | -24.8x | -16.7x | -34.9x | -21.1x | -12.9x | -4.4x | -6.9x | 14.9x |
| Equity multiplier | 1.68 | 2.45 | 2.05 | 1.61 | 1.49 | 1.70 | 1.68 | 1.62 | 1.63 | 1.64 |
| Liabilities / Assets | 0.40 | 0.59 | 0.51 | 0.38 | 0.33 | 0.41 | 0.40 | - | - | 0.39 |
| Efficiency | ||||||||||
| Asset turnover | 0.26 | 0.32 | 0.30 | 0.23 | 0.21 | 0.24 | 0.29 | 0.29 | 0.23 | 0.30 |
| Inventory turnover | 1.02 | 1.68 | 0.79 | 0.97 | 1.03 | 0.89 | 1.18 | 1.12 | 0.96 | 1.14 |
| Days sales outstanding | 276d | 241d | 229d | 350d | 299d | 272d | 268d | 294d | 383d | 242d |
| Days inventory outstanding | 359d | 217d | 460d | 376d | 356d | 410d | 310d | 327d | 380d | 320d |
| Days payable outstanding | 604d | 308d | 475d | 307d | 181d | 254d | 151d | 183d | 221d | 281d |
| Cash conversion cycle | 30d | 151d | 214d | 419d | 473d | 428d | 427d | 438d | 541d | 282d |
| Valuation | ||||||||||
| P / E | - | - | - | - | - | - | - | - | - | - |
| P / B | 1.7x | 3.5x | 3.1x | 2.5x | 2.2x | 3.4x | - | - | - | - |
| P / S | 3.9x | 4.4x | 5.0x | 6.9x | 6.9x | 8.3x | - | - | - | - |
| EV / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Growth | ||||||||||
| Revenue growth (YoY) | 108.0% | 62.8% | 59.2% | -6.2% | -20.2% | -2.9% | -18.1% | 3.9% | -15.0% | 51.1% |
| Revenue CAGR (3y) | 19.9% | 7.8% | 9.5% | 5.1% | -3.5% | 21.6% | 20.1% | 28.7% | 19.8% | 28.2% |
| Revenue CAGR (5y) | 28.8% | 21.5% | 21.6% | 10.1% | 12.0% | 10.8% | 26.7% | 30.5% | 22.6% | 48.6% |
| Gross profit growth (YoY) | 392.0% | -80.9% | -15.3% | -26.3% | -77.5% | -23.7% | -46.8% | 7.1% | -15.1% | 143.4% |
| Operating income growth (YoY) | 96.8% | -91.5% | -27.9% | -29.2% | -688.4% | -207.7% | - | 47.6% | -2343.1% | - |
| Net income growth (YoY) | 94.8% | -83.6% | -24.8% | -27.8% | -561.3% | -182.3% | - | 20.4% | -531.8% | - |
| EPS growth (YoY) | 96.7% | -53.3% | 0.0% | -15.4% | -500.0% | -162.5% | -44.4% | 28.6% | - | - |
| EPS CAGR (3y) | - | - | - | - | - | - | - | - | - | - |
| EPS CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| FCF growth (YoY) | - | - | - | - | - | 75.6% | - | - | - | - |
| FCF CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Book value growth (YoY) | 52.6% | -23.9% | 7.8% | 21.8% | 17.0% | -13.3% | -16.4% | 16.1% | 30.3% | 34.3% |
Sales by segment
From XBRL dimensional facts in the 10-K period ending 2025-06-30.
Product / service
$19.09M totalSystems Manufacturing$8.29M · 43.4%
Engineering Design Services$4.94M · 25.9%
Ross Optical Industries$3.73M · 19.5%
Micro Optics Lab$2.14M · 11.2%
Peer comparison
Same SIC group: Electromedical & Electrotherapeutic Apparatus
Comparing PRECISION OPTICS CORPORATION against the 5 most active filers in the same SIC group.