NASDAQ : POCI
Precision Optics Corporation, Inc. — Financial statements
Healthcare · Medical Instruments & Supplies · United States
Last price 4.65 USD (Oct 30, 2026, 4:00 PM EDT) · Market cap 51.02M
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Financial statements
Precision Optics Corporation, Inc. (POCI) reported revenue of 31.53M USD (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year July - June; amounts in USD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Revenue | 31.53M | 31.53M | 19.09M | 19.10M | 21.04M | 15.68M |
| Cost of Revenue | 26.10M | 26.10M | 15.69M | 13.31M | 13.31M | 10.75M |
| Gross Profit | 5.43M | 5.43M | 3.40M | 5.80M | 7.73M | 4.93M |
| Selling, General & Admin | 7.91M | 7.91M | 7.80M | 7.54M | 7.38M | 5.61M |
| Research & Development | 1.03M | 1.03M | 1.16M | 981.78K | 992.38K | 666.48K |
| Operating Expenses | 8.94M | 8.94M | 8.96M | 8.52M | 8.37M | 6.28M |
| Operating Income | -3.51M | -3.51M | -5.55M | -2.72M | -638.55K | -1.35M |
| Interest Expense | -148.13K | -148.13K | -227.02K | -225.11K | -218.93K | -155.66K |
| Interest & Investment Income | 31.80K | 31.80K | ||||
| EBT Excluding Unusual Items | -3.62M | -3.62M | -5.78M | -2.95M | -857.48K | -1.51M |
| Merger & Restructuring Charges | -162.12K | |||||
| Other Unusual Items | 714.80K | 742.08K | ||||
| Pretax Income | -3.62M | -3.62M | -5.78M | -2.95M | -142.68K | -927.46K |
| Income Tax Expense | 4.96K | 4.96K | 1.94K | 1.94K | 1.94K | 952.00 |
| Net Income | -3.63M | -3.63M | -5.78M | -2.95M | -144.61K | -928.42K |
| Net Income to Common | -3.63M | -3.63M | -5.78M | -2.95M | -144.61K | -928.42K |
| Shares Outstanding (Basic) | 8.53M | 8.53M | 6.79M | 6.07M | 5.67M | 5.30M |
| Shares Outstanding (Diluted) | 8.53M | 8.53M | 6.79M | 6.07M | 5.67M | 5.30M |
| EPS (Basic) | -0.43 | -0.43 | -0.85 | -0.49 | -0.03 | -0.18 |
| EPS (Diluted) | -0.43 | -0.43 | -0.85 | -0.49 | -0.03 | -0.18 |
| Free Cash Flow | -1.98M | -1.98M | -3.62M | -2.96M | -97.87K | -1.05M |
| Free Cash Flow Per Share | -0.23 | -0.23 | -0.53 | -0.49 | -0.02 | -0.20 |
| Gross Margin | 17.22% | 17.22% | 17.83% | 30.35% | 36.75% | 31.43% |
| Operating Margin | -11.13% | -11.13% | -29.08% | -14.26% | -3.03% | -8.62% |
| Profit Margin | -11.51% | -11.51% | -30.28% | -15.45% | -0.69% | -5.92% |
| Free Cash Flow Margin | -6.27% | -6.27% | -18.98% | -15.47% | -0.46% | -6.68% |
| EBITDA | -3.23M | -3.23M | -5.34M | -2.51M | -427.81K | -1.16M |
| EBITDA Margin | -10.24% | -10.24% | -27.96% | -13.15% | -2.03% | -7.41% |
| D&A For EBITDA | 279.28K | 279.28K | 212.44K | 212.38K | 210.74K | 190.22K |
| EBIT | -3.51M | -3.51M | -5.55M | -2.72M | -638.55K | -1.35M |
| EBIT Margin | -11.13% | -11.13% | -29.08% | -14.26% | -3.03% | -8.62% |
Balance sheet
Fiscal year July - June; amounts in USD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 9.84M | 9.84M | 1.77M | 405.28K | 2.93M | 605.75K |
| Cash & Short-Term Investments | 9.84M | 9.84M | 1.77M | 405.28K | 2.93M | 605.75K |
| Receivables | 5.94M | 5.94M | 4.34M | 3.55M | 3.91M | 2.66M |
| Inventory | 3.83M | 3.83M | 3.56M | 2.87M | 2.78M | 3.02M |
| Prepaid Expenses | 494.49K | 494.49K | 385.39K | 299.36K | 249.68K | 213.45K |
| Total Current Assets | 20.11M | 20.11M | 10.06M | 7.12M | 9.86M | 6.51M |
| Property, Plant & Equipment | 3.19M | 3.19M | 675.62K | 683.57K | 791.96K | 1.15M |
| Goodwill | 8.82M | 8.82M | 8.82M | 8.82M | 8.82M | 8.82M |
| Other Intangible Assets | 212.89K | 212.89K | 232.49K | 286.56K | 265.11K | 229.40K |
| Total Assets | 32.34M | 32.34M | 19.79M | 16.91M | 19.74M | 16.70M |
| Accounts Payable | 3.58M | 3.58M | 2.91M | 1.40M | 2.43M | 2.24M |
| Accrued Expenses | 1.84M | 1.84M | 764.00K | 840.66K | 927.52K | 716.70K |
| Short-Term Debt | 1.00M | |||||
| Current Portion of Long-Term Debt | 577.90K | 577.90K | 577.90K | 276.93K | 513.26K | 367.71K |
| Current Portion of Leases | 325.50K | 325.50K | 78.36K | 219.56K | 211.89K | 191.27K |
| Current Unearned Revenue | 2.50M | 2.50M | 1.82M | 1.17M | 1.17M | 905.11K |
| Other Current Liabilities | 166.67K | |||||
| Total Current Liabilities | 8.83M | 8.83M | 6.15M | 4.91M | 5.26M | 4.59M |
| Long-Term Debt | 711.30K | 711.30K | 1.29M | 1.90M | 2.18M | 1.96M |
| Long-Term Leases | 2.45M | 2.45M | 90.95K | 38.92K | 258.24K | 478.85K |
| Other Long-Term Liabilities | 705.89K | |||||
| Total Liabilities | 11.99M | 11.99M | 7.53M | 6.84M | 7.69M | 7.73M |
| Common Stock | 109.73K | 109.73K | 77.15K | 60.74K | 60.66K | 56.38K |
| Additional Paid-In Capital | 80.84M | 80.84M | 69.15M | 61.20M | 60.22M | 57.01M |
| Retained Earnings | -60.60M | -60.60M | -56.97M | -51.19M | -48.24M | -48.09M |
| Shareholders' Equity | 20.35M | 20.35M | 12.26M | 10.07M | 12.05M | 8.97M |
| Total Liabilities & Equity | 32.34M | 32.34M | 19.79M | 16.91M | 19.74M | 16.70M |
| Total Debt | 4.06M | 4.06M | 2.04M | 3.43M | 3.16M | 3.00M |
| Net Cash (Debt) | 5.78M | 5.78M | -262.69K | -3.03M | -233.51K | -2.39M |
| Net Cash Per Share | 0.68 | 0.68 | -0.04 | -0.50 | -0.04 | -0.45 |
| Filing Date Shares Outstanding | 10.97M | 10.97M | 7.71M | 6.35M | 6.07M | 5.64M |
| Total Common Shares Outstanding | 10.97M | 10.97M | 7.71M | 6.07M | 6.07M | 5.64M |
| Working Capital | 11.28M | 11.28M | 3.91M | 2.21M | 4.60M | 1.92M |
| Book Value Per Share | 1.85 | 1.85 | 1.59 | 1.66 | 1.99 | 1.59 |
| Tangible Book Value | 11.31M | 11.31M | 3.20M | 957.02K | 2.96M | -82.11K |
| Tangible Book Value Per Share | 1.03 | 1.03 | 0.42 | 0.16 | 0.49 | -0.01 |
| Machinery | 4.06M | 4.06M | 3.92M | 3.76M | 3.47M | 3.44M |
| Leasehold Improvements | 1.23M | 1.23M | 871.36K | 810.91K | 825.75K | 843.90K |
Cash flow statement
Fiscal year July - June; amounts in USD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Net Income | -3.63M | -3.63M | -5.78M | -2.95M | -144.61K | -928.42K |
| Depreciation & Amortization | 279.28K | 279.28K | 212.44K | 212.38K | 210.74K | 190.22K |
| Loss (Gain) From Sale of Assets | 34.51K | 34.51K | ||||
| Stock-Based Compensation | 1.14M | 1.14M | 1.61M | 959.78K | 919.03K | 915.49K |
| Other Operating Activities | 270.77K | 270.77K | 46.57K | 17.50K | -701.80K | -687.07K |
| Change in Accounts Receivable | -1.61M | -1.61M | -791.24K | 361.92K | -1.24M | -108.14K |
| Change in Inventory | -267.30K | -267.30K | -694.01K | -91.88K | 245.93K | -680.74K |
| Change in Accounts Payable | 673.57K | 673.57K | 1.51M | -1.03M | 193.09K | 819.28K |
| Change in Unearned Revenue | 676.57K | 676.57K | 649.58K | -2.34K | 269.58K | -371.65K |
| Change in Other Net Operating Assets | 880.27K | 880.27K | -162.68K | -154.05K | 170.50K | -82.35K |
| Operating Cash Flow | -1.55M | -1.55M | -3.40M | -2.68M | -81.09K | -933.37K |
| Capital Expenditures | -426.79K | -426.79K | -227.21K | -272.44K | -16.78K | -113.20K |
| Sale of Property, Plant & Equipment | 3.00K | 3.00K | ||||
| Cash Acquisitions | -255.06K | |||||
| Sale (Purchase) of Intangibles | -5.56K | -5.56K | -6.26K | -21.45K | -35.71K | -39.54K |
| Investing Cash Flow | -429.35K | -429.35K | -233.47K | -293.88K | -52.50K | -407.80K |
| Short-Term Debt Issued | 1.00M | |||||
| Long-Term Debt Issued | 750.00K | |||||
| Total Debt Issued | 1.00M | 750.00K | ||||
| Short-Term Debt Repaid | -1.00M | |||||
| Long-Term Debt Repaid | -623.70K | -623.70K | -321.55K | -556.47K | -408.05K | -285.35K |
| Total Debt Repaid | -623.70K | -623.70K | -1.32M | -556.47K | -408.05K | -285.35K |
| Net Debt Issued (Repaid) | -623.70K | -623.70K | -1.32M | 443.53K | 341.95K | -285.35K |
| Issuance of Common Stock | 10.67M | 10.67M | 6.36M | 12.79K | 2.30M | 1.56M |
| Other Financing Activities | -40.00K | -188.94K | -192.67K | |||
| Financing Cash Flow | 10.05M | 10.05M | 5.00M | 456.32K | 2.45M | 1.09M |
| Net Cash Flow | 8.07M | 8.07M | 1.37M | -2.52M | 2.32M | -255.90K |
| Free Cash Flow | -1.98M | -1.98M | -3.62M | -2.96M | -97.87K | -1.05M |
| Free Cash Flow Margin | -6.27% | -6.27% | -18.98% | -15.47% | -0.46% | -6.68% |
| Free Cash Flow Per Share | -0.23 | -0.23 | -0.53 | -0.49 | -0.02 | -0.20 |
| Levered Free Cash Flow | -853.41K | -853.41K | -1.51M | -1.87M | 14.33K | -357.70K |
| Unlevered Free Cash Flow | -760.83K | -760.83K | -1.37M | -1.73M | 151.16K | -260.42K |
| Cash Interest Paid | 129.70K | 129.70K | 216.46K | 207.60K | ||
| Cash Income Tax Paid | 2.60K | 2.60K | 1.94K | 1.94K | 1.94K | 912.00 |
| Change in Working Capital | 355.43K | 355.43K | 513.43K | -921.30K | -364.44K | -423.60K |
Ratios
Fiscal year July - June; amounts in USD.
| TTM | FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 50.97M | 55.82M | 37.56M | 35.84M | 37.28M | 33.66M |
| Enterprise Value | 45.19M | 49.42M | 37.12M | 37.93M | 39.24M | 35.55M |
| Last Close Price | 4.65 | 5.10 | 4.90 | 5.90 | 6.15 | 5.97 |
| PS Ratio | 1.62 | 1.77 | 1.97 | 1.88 | 1.77 | 2.15 |
| PB Ratio | 2.51 | 2.74 | 3.06 | 3.56 | 3.09 | 3.75 |
| P/TBV Ratio | 4.51 | 4.93 | 11.73 | 37.45 | 12.61 | |
| EV/Sales Ratio | 1.43 | 1.57 | 1.94 | 1.99 | 1.86 | 2.27 |
| Debt / Equity Ratio | 0.20 | 0.20 | 0.17 | 0.34 | 0.26 | 0.33 |
| Net Debt / Equity Ratio | -0.28 | -0.28 | 0.02 | 0.30 | 0.02 | 0.27 |
| Net Debt / EBITDA Ratio | 1.79 | 1.79 | -0.05 | -1.21 | -0.55 | -2.06 |
| Net Debt / FCF Ratio | 2.92 | 2.92 | -0.07 | -1.02 | -2.39 | -2.29 |
| Asset Turnover | 1.21 | 1.21 | 1.04 | 1.04 | 1.16 | 1.36 |
| Inventory Turnover | 7.06 | 7.06 | 4.88 | 4.71 | 4.59 | 4.38 |
| Quick Ratio | 1.79 | 1.79 | 0.99 | 0.81 | 1.30 | 0.71 |
| Current Ratio | 2.28 | 2.28 | 1.64 | 1.45 | 1.87 | 1.42 |
| Return on Equity (ROE) | -22.26% | -22.26% | -51.78% | -26.69% | -1.38% | -14.97% |
| Return on Assets (ROA) | -8.41% | -8.41% | -18.91% | -9.29% | -2.19% | -7.36% |
| Return on Capital Employed (ROCE) | -14.90% | -14.90% | -40.70% | -22.70% | -4.40% | -11.20% |
| Earnings Yield | -9.16% | -6.50% | -15.39% | -8.24% | -0.39% | -2.76% |
| FCF Yield | -3.87% | -3.54% | -9.64% | -8.25% | -0.26% | -3.11% |
| Buyback Yield / Dilution | -25.63% | -25.63% | -11.90% | -7.10% | -6.99% | -19.62% |