PRECISION OPTICS CORPORATION, INC. financials
Source: EDGAR filings · Built 2026-10-01T00:23:19Z
Key metrics by reporting period
Up to six most-recent periods side-by-side. Rows are the curated key lines — revenue, margins, cash, debt, equity, cash-flow totals, plus the derived and valuation metrics we compute on top. For every tag a filer reported in one period, use the single-filing drilldown below.
Derived Metrics
| Concept | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
| Free Cash Flow | -1.98M | -3.62M | -2.96M | -97.87K | -1.05M | -88.18K |
| EBITDA | -3.23M | -5.34M | -2.51M | -427.81K | -1.32M | -758.78K |
| Working Capital | 11.28M | 3.91M | 2.21M | 4.60M | 1.92M | 2.27M |
| Net Debt | -5.74M | 234.71K | 2.05M | 85.47K | 2.05M | -609.66K |
| Gross Margin | 17.22% | 17.83% | 30.35% | 36.75% | 31.43% | 32.16% |
| Operating Margin | -11.13% | -29.08% | -14.26% | -3.03% | -9.66% | -8.48% |
| Net Margin | -11.51% | -30.28% | -15.45% | -0.69% | -5.92% | -0.96% |
| Return on Equity (ROE) | -17.84% | -47.15% | -29.32% | -1.20% | -10.35% | -3.00% |
| Return on Assets (ROA) | -11.23% | -29.21% | -17.45% | -0.73% | -5.56% | -1.64% |
| Current Ratio | 2.28× | 1.64× | 1.45× | 1.87× | 1.42× | 1.90× |
| Debt-to-Equity | 0.20× | 0.16× | 0.24× | 0.25× | 0.30× | 0.07× |
| Effective Tax Rate | -0.14% | -0.03% | -0.07% | -1.36% | -0.10% | -0.89% |
| Cash Conversion Ratio | 0.43× | 0.59× | 0.91× | 0.56× | 1.01× | -0.45× |
| Accruals Ratio | -0.06× | -0.12× | -0.02× | -0.00× | 0.00× | -0.02× |
| SBC % of Revenue | 3.61% | 8.44% | 5.02% | 4.37% | 5.84% | 6.88% |
| CapEx Coverage | -3.63× | -14.95× | -9.85× | -4.83× | -8.25× | 0.35× |
| Free Cash Flow Per Share | $-0.23 | $-0.53 | $-0.49 | $-0.02 | $-0.20 | $-0.01 |
Income Statement
| Concept | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
| Revenues | 31.53M | 19.09M | 19.10M | 21.04M | 15.68M | 10.67M |
| Cost of Goods and Services Sold | 26.10M | 15.69M | — | — | — | — |
| Cost of Revenue | — | 15.69M | 13.31M | 13.31M | 10.75M | 7.24M |
| Gross Profit | 5.43M | 3.40M | 5.80M | 7.73M | 4.93M | 3.43M |
| Research and Development Expense | 1.03M | 1.16M | 981.78K | 992.38K | 666.48K | 624.25K |
| Selling, General and Administrative Expense | 7.91M | 7.80M | 7.54M | 7.38M | 5.61M | 3.71M |
| Operating Expenses | 8.94M | 8.96M | 8.52M | 8.37M | 6.44M | 4.34M |
| Operating Income (Loss) | -3.51M | -5.55M | -2.72M | -638.55K | -1.51M | -905.58K |
| Income Tax Expense (Benefit) | 4.96K | 1.94K | 1.94K | 1.94K | 952 | 912 |
| Net Income (Loss) Attributable to Parent | -3.63M | -5.78M | -2.95M | -144.61K | -928.42K | -102.83K |
| Earnings Per Share, Basic | $-0.43 | $-0.85 | $-0.49 | $-0.03 | $-0.18 | $-0.01 |
| Weighted Average Number of Shares Outstanding, Basic | 8.53M | 6.79M | 6.07M | 5.67M | 5.30M | 13.28M |
| Earnings Per Share, Diluted | $-0.43 | $-0.85 | $-0.49 | $-0.03 | $-0.18 | $-0.01 |
| Weighted Average Number of Shares Outstanding, Diluted | 8.53M | 6.79M | 6.07M | 5.67M | 5.30M | 13.28M |
Balance Sheet
| Concept | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
| Cash and Cash Equivalents, at Carrying Value | 9.84M | 1.77M | 405.28K | 2.93M | 605.75K | 861.65K |
| Assets, Current | 20.11M | 10.06M | 7.12M | 9.86M | 6.51M | 4.78M |
| Assets | 32.34M | 19.79M | 16.91M | 19.74M | 16.70M | 6.26M |
| Long-term Debt | 1.33M | 1.93M | 2.21M | 2.73M | 2.35M | — |
| Liabilities, Current | 8.83M | 6.15M | 4.91M | 5.26M | 4.59M | 2.51M |
| Long-term Debt, Excluding Current Maturities | 711.30K | 1.29M | 1.90M | 2.18M | 1.96M | 0 |
| Liabilities | 11.99M | 7.53M | 6.84M | 7.69M | — | — |
| Stockholders' Equity Attributable to Parent | 20.35M | 12.26M | 10.07M | 12.05M | 8.97M | 3.43M |
| Common Stock, Shares, Outstanding | 10.97M | 7.71M | 6.07M | 6.07M | 5.64M | 13.28M |
Cash Flow Statement
| Concept | FY 2026 | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
| Net Cash Provided by (Used in) Operating Activities | -1.55M | -3.40M | -2.68M | -81.09K | -933.37K | 46.55K |
| Payments to Acquire Property, Plant, and Equipment | 426.79K | 227.21K | 272.44K | 16.78K | 113.20K | 75.92K |
| Net Cash Provided by (Used in) Investing Activities | -429.35K | -233.47K | -293.88K | -52.50K | -407.80K | -122.40K |
| Net Cash Provided by (Used in) Financing Activities | 10.05M | 5.00M | 456.32K | 2.45M | 1.09M | -197.20K |
Derived Metrics
| Concept | Q4 2026 | Q3 2026 | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 |
|---|---|---|---|---|---|---|
| Free Cash Flow | — | — | — | — | -463.76K | -3.16M |
| EBITDA | -42.23K | — | — | -1.53M | -1.30M | — |
| Working Capital | 11.28M | 11.21M | 470.72K | 2.24M | 3.91M | 4.96M |
| Net Debt | -5.74M | -6.35M | 973.43K | 489.62K | 234.71K | -375.39K |
| Gross Margin | 25.34% | 23.61% | 2.78% | 14.17% | 12.93% | 9.99% |
| Operating Margin | -1.21% | -0.74% | -23.65% | -23.88% | -21.94% | -48.69% |
| Net Margin | -1.18% | -1.24% | -24.17% | -24.50% | -22.69% | -50.09% |
| Return on Equity (ROE) | -0.51% | -0.54% | -19.09% | -14.99% | -11.44% | -15.91% |
| Return on Assets (ROA) | -0.32% | -0.32% | -7.78% | -7.31% | -7.09% | -10.69% |
| Current Ratio | 2.28× | 2.10× | 1.05× | 1.29× | 1.64× | 1.99× |
| Debt-to-Equity | 0.20× | 0.22× | 0.20× | 0.17× | 0.16× | 0.16× |
| Effective Tax Rate | 3.48% | -8.74% | — | — | -0.14% | 0.00% |
| Cash Conversion Ratio | 6.25× | 8.32× | 0.10× | -0.05× | 0.30× | 1.42× |
| Accruals Ratio | 0.02× | 0.02× | -0.07× | -0.08× | -0.05× | 0.04× |
| SBC % of Revenue | 4.53% | 8.53% | 6.63% | 4.51% | 9.57% | 24.38% |
| CapEx Coverage | — | — | — | — | -9.03× | -16.46× |
| Free Cash Flow Per Share | — | — | — | — | $-0.07 | $-0.46 |
Income Statement
| Concept | Q4 2026 | Q3 2026 | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 |
|---|---|---|---|---|---|---|
| Revenues | 8.77M | 8.71M | 7.37M | 6.68M | 6.18M | 4.19M |
| Cost of Goods and Services Sold | 6.55M | 6.65M | 7.16M | 5.73M | 5.38M | 3.77M |
| Cost of Revenue | — | — | — | — | 5.38M | 3.77M |
| Gross Profit | 2.22M | 2.06M | 204.66K | 946.36K | 799.19K | 417.98K |
| Research and Development Expense | 204.42K | 267.32K | 249.57K | 311.84K | 228.31K | 211.24K |
| Selling, General and Administrative Expense | 2.13M | 1.85M | 1.70M | 2.23M | 1.93M | 2.25M |
| Operating Expenses | 2.33M | 2.12M | 1.95M | 2.54M | 2.16M | 2.46M |
| Operating Income (Loss) | -106.56K | -64.46K | -1.74M | -1.60M | -1.36M | -2.04M |
| Income Tax Expense (Benefit) | -3.75K | 8.71K | — | — | 1.94K | 0 |
| Net Income (Loss) Attributable to Parent | -103.79K | -108.28K | -1.78M | -1.64M | -1.40M | -2.10M |
| Earnings Per Share, Basic | $0.03 | $-0.01 | $-0.23 | $-0.21 | $-0.18 | $-0.30 |
| Weighted Average Number of Shares Outstanding, Basic | 8.53M | 7.79M | 7.71M | 7.71M | 6.79M | 6.92M |
| Earnings Per Share, Diluted | $0.03 | $-0.01 | $-0.23 | $-0.21 | $-0.18 | $-0.30 |
| Weighted Average Number of Shares Outstanding, Diluted | 8.53M | 7.79M | 7.71M | 7.71M | 6.79M | 6.92M |
Balance Sheet
| Concept | Q4 2026 | Q3 2026 | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 |
|---|---|---|---|---|---|---|
| Cash and Cash Equivalents, at Carrying Value | 9.84M | 10.68M | 881.49K | 1.39M | 1.77M | 2.55M |
| Assets, Current | 20.11M | 21.41M | 10.42M | 9.86M | 10.06M | 9.97M |
| Assets | 32.34M | 33.69M | 22.90M | 22.38M | 19.79M | 19.62M |
| Long-term Debt | 1.33M | 1.48M | 1.63M | 1.78M | 1.93M | 2.08M |
| Liabilities, Current | 8.83M | 10.19M | 9.95M | 7.62M | 6.15M | 5.01M |
| Long-term Debt, Excluding Current Maturities | 711.30K | 855.78K | 1.00M | 1.14M | 1.29M | 1.44M |
| Liabilities | 11.99M | 13.58M | 13.57M | 11.46M | 7.53M | 6.44M |
| Stockholders' Equity Attributable to Parent | 20.35M | 20.11M | 9.33M | 10.92M | 12.26M | 13.18M |
| Common Stock, Shares, Outstanding | 10.97M | 10.93M | 7.72M | 7.71M | 7.71M | 7.67M |
Cash Flow Statement
| Concept | Q4 2026 | Q3 2026 | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 |
|---|---|---|---|---|---|---|
| Net Cash Provided by (Used in) Operating Activities | -649.11K | -901.11K | -177.85K | 78.23K | -417.54K | -2.98M |
| Payments to Acquire Property, Plant, and Equipment | — | — | — | — | 46.22K | 180.99K |
| Net Cash Provided by (Used in) Investing Activities | -80.71K | -348.64K | -398.13K | -301.79K | -83.64K | -149.84K |
| Net Cash Provided by (Used in) Financing Activities | -109.08K | 10.16M | -316.27K | -158.07K | -272.96K | 5.27M |
Raw XBRL tagging for a single filing
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Methodology
All facts on this page come straight from SEC EDGAR XBRL
company-facts filings (POCI CIK 0000867840),
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For the full methodology — statement grouping, the Other bucket, derived metrics, and fact tooltips — see the methodology reference for the statement grouping, the "Other" bucket, derived metrics, and fact tooltips.