PRECISION OPTICS CORPORATION, INC. financials
Source: EDGAR filings · Built 2026-06-02T03:50:57Z
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 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
| Free Cash Flow | -3.77M | -2.96M | -97.87K | -1.05M | -88.18K | -751.88K |
| EBITDA | -5.34M | -2.51M | -427.81K | -1.32M | -758.78K | -1.31M |
| Working Capital | 3.91M | 2.21M | 4.60M | 1.92M | 2.27M | 1.80M |
| Net Debt | 234.71K | 2.05M | 85.47K | 2.05M | -609.66K | -1.08M |
| Gross Margin | 17.83% | 30.35% | 36.75% | 31.43% | 32.16% | 33.89% |
| Operating Margin | -29.08% | -14.26% | -3.03% | -9.66% | -8.48% | -14.34% |
| Net Margin | -30.28% | -15.45% | -0.69% | -5.92% | -0.96% | -14.37% |
| Return on Equity (ROE) | -47.15% | -29.32% | -1.20% | -10.35% | -3.00% | -51.45% |
| Return on Assets (ROA) | -29.21% | -17.45% | -0.73% | -5.56% | -1.64% | -22.45% |
| Current Ratio | 1.64× | 1.45× | 1.87× | 1.42× | 1.90× | 1.57× |
| Debt-to-Equity | 0.16× | 0.24× | 0.25× | 0.30× | 0.07× | 0.02× |
| Effective Tax Rate | -0.03% | -0.07% | -1.36% | -0.10% | -0.89% | -0.15% |
| Cash Conversion Ratio | 0.61× | 0.91× | 0.56× | 1.01× | -0.45× | 0.42× |
| Accruals Ratio | -0.11× | -0.02× | -0.00× | 0.00× | -0.02× | -0.13× |
| SBC % of Revenue | 7.65% | 5.02% | 4.37% | 5.84% | 6.88% | 5.06% |
| CapEx Coverage | -15.61× | -9.85× | -4.83× | -8.25× | 0.35× | -3.72× |
| Free Cash Flow Per Share | $-0.56 | $-0.49 | $-0.02 | $-0.20 | $-0.01 | $-0.06 |
Valuation Metrics
Income Statement
| Concept | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
| Revenues | 19.09M | 19.10M | 21.04M | 15.68M | 10.67M | 9.92M |
| Cost of Revenue | 15.69M | 13.31M | 13.31M | 10.75M | 7.24M | 6.56M |
| Gross Profit | 3.40M | 5.80M | 7.73M | 4.93M | 3.43M | 3.36M |
| Research and Development Expense | 1.16M | 981.78K | 992.38K | 666.48K | 624.25K | 886.13K |
| Selling, General and Administrative Expense | 7.80M | 7.54M | 7.38M | 5.61M | 3.71M | 3.90M |
| Operating Expenses | 8.96M | 8.52M | 8.37M | 6.44M | 4.34M | 4.79M |
| Operating Income (Loss) | -5.55M | -2.72M | -638.55K | -1.51M | -905.58K | -1.42M |
| Income Tax Expense (Benefit) | 1.94K | 1.94K | 1.94K | 952 | 912 | 2.17K |
| Net Income (Loss) Attributable to Parent | -5.78M | -2.95M | -144.61K | -928.42K | -102.83K | -1.43M |
| Earnings Per Share, Basic | $-0.85 | $-0.49 | $-0.03 | $-0.18 | $-0.01 | — |
| Weighted Average Number of Shares Outstanding, Basic | 6.79M | 6.07M | 5.67M | 5.30M | 13.28M | 13.00M |
| Earnings Per Share, Diluted | $-0.85 | $-0.49 | $-0.03 | $-0.18 | $-0.01 | — |
| Weighted Average Number of Shares Outstanding, Diluted | 6.79M | 6.07M | 5.67M | 5.30M | 13.28M | — |
Balance Sheet
| Concept | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
| Cash and Cash Equivalents, at Carrying Value | 1.77M | 405.28K | 2.93M | 605.75K | 861.65K | 1.13M |
| Assets, Current | 10.06M | 7.12M | 9.86M | 6.51M | 4.78M | 4.95M |
| Assets | 19.79M | 16.91M | 19.74M | 16.70M | 6.26M | 6.35M |
| Long-term Debt | 1.93M | 2.21M | 2.73M | 2.35M | — | — |
| Liabilities, Current | 6.15M | 4.91M | 5.26M | 4.59M | 2.51M | 3.15M |
| Long-term Debt, Excluding Current Maturities | 1.29M | 1.90M | 2.18M | 1.96M | 0 | — |
| Liabilities | 7.53M | 6.84M | 7.69M | — | — | — |
| Stockholders' Equity Attributable to Parent | 12.26M | 10.07M | 12.05M | 8.97M | 3.43M | 2.77M |
| Common Stock, Shares, Outstanding | 7.71M | 6.07M | 6.07M | 5.64M | 13.28M | 13.19M |
Cash Flow Statement
| Concept | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 | FY 2020 |
|---|---|---|---|---|---|---|
| Net Cash Provided by (Used in) Operating Activities | -3.55M | -2.68M | -81.09K | -933.37K | 46.55K | -592.49K |
| Payments to Acquire Property, Plant, and Equipment | 227.21K | 272.44K | 16.78K | 113.20K | 75.92K | 119.15K |
| Net Cash Provided by (Used in) Investing Activities | -233.47K | -293.88K | -52.50K | -407.80K | -122.40K | -1.60M |
| Net Cash Provided by (Used in) Financing Activities | 5.15M | 456.32K | 2.45M | 1.09M | -197.20K | 1.04M |
Derived Metrics
| Concept | Q3 2026 | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 |
|---|---|---|---|---|---|---|
| Free Cash Flow | — | — | — | -615.46K | -3.16M | -1.16M |
| EBITDA | — | — | -1.53M | -1.30M | — | — |
| Working Capital | 11.21M | 470.72K | 2.24M | 3.91M | 4.96M | 1.43M |
| Net Debt | -6.35M | 973.43K | 489.62K | 234.71K | -375.39K | 2.01M |
| Gross Margin | 23.61% | 2.78% | 14.17% | 12.93% | 9.99% | 23.64% |
| Operating Margin | -0.74% | -23.65% | -23.88% | -21.94% | -48.69% | -20.10% |
| Net Margin | -1.24% | -24.17% | -24.50% | -22.69% | -50.09% | -21.42% |
| Return on Equity (ROE) | -0.54% | -19.09% | -14.99% | -11.44% | -15.91% | -10.23% |
| Return on Assets (ROA) | -0.32% | -7.78% | -7.31% | -7.09% | -10.69% | -5.54% |
| Current Ratio | 2.10× | 1.05× | 1.29× | 1.64× | 1.99× | 1.22× |
| Debt-to-Equity | 0.22× | 0.20× | 0.17× | 0.16× | 0.16× | 0.23× |
| Effective Tax Rate | -8.74% | — | — | -0.14% | 0.00% | — |
| Cash Conversion Ratio | 8.32× | 0.10× | -0.05× | 0.41× | 1.42× | 1.14× |
| Accruals Ratio | 0.02× | -0.07× | -0.08× | -0.04× | 0.04× | 0.01× |
| SBC % of Revenue | 8.53% | 6.63% | 4.51% | 7.12% | 24.38% | 10.11% |
| CapEx Coverage | — | — | — | -12.31× | -16.46× | -20.41× |
| Free Cash Flow Per Share | — | — | — | $-0.09 | $-0.46 | $-0.18 |
Valuation Metrics
Income Statement
| Concept | Q3 2026 | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 |
|---|---|---|---|---|---|---|
| Revenues | 8.71M | 7.37M | 6.68M | 6.18M | 4.19M | 4.53M |
| Cost of Goods and Services Sold | 6.65M | 7.16M | 5.73M | — | 3.77M | 3.46M |
| Cost of Revenue | — | — | — | 5.38M | 3.77M | 3.46M |
| Gross Profit | 2.06M | 204.66K | 946.36K | 799.19K | 417.98K | 1.07M |
| Research and Development Expense | 267.32K | 249.57K | 311.84K | 228.31K | 211.24K | 317.75K |
| Selling, General and Administrative Expense | 1.85M | 1.70M | 2.23M | 1.93M | 2.25M | 1.66M |
| Operating Expenses | 2.12M | 1.95M | 2.54M | 2.16M | 2.46M | 1.98M |
| Operating Income (Loss) | -64.46K | -1.74M | -1.60M | -1.36M | -2.04M | -910.02K |
| Income Tax Expense (Benefit) | 8.71K | — | — | 1.94K | 0 | — |
| Net Income (Loss) Attributable to Parent | -108.28K | -1.78M | -1.64M | -1.40M | -2.10M | -969.68K |
| Earnings Per Share, Basic | $-0.01 | $-0.23 | $-0.21 | $-0.18 | $-0.30 | $-0.15 |
| Weighted Average Number of Shares Outstanding, Basic | 7.79M | 7.71M | 7.71M | 6.79M | 6.92M | 6.35M |
| Earnings Per Share, Diluted | $-0.01 | $-0.23 | $-0.21 | $-0.18 | $-0.30 | $-0.15 |
| Weighted Average Number of Shares Outstanding, Diluted | 7.79M | 7.71M | 7.71M | 6.79M | 6.92M | 6.35M |
Balance Sheet
| Concept | Q3 2026 | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 |
|---|---|---|---|---|---|---|
| Cash and Cash Equivalents, at Carrying Value | 10.68M | 881.49K | 1.39M | 1.77M | 2.55M | 212.44K |
| Assets, Current | 21.41M | 10.42M | 9.86M | 10.06M | 9.97M | 7.84M |
| Assets | 33.69M | 22.90M | 22.38M | 19.79M | 19.62M | 17.51M |
| Long-term Debt | 1.48M | 1.63M | 1.78M | 1.93M | 2.08M | 2.08M |
| Liabilities, Current | 10.19M | 9.95M | 7.62M | 6.15M | 5.01M | 6.41M |
| Long-term Debt, Excluding Current Maturities | 855.78K | 1.00M | 1.14M | 1.29M | 1.44M | 1.61M |
| Liabilities | 13.58M | 13.57M | 11.46M | 7.53M | 6.44M | 8.03M |
| Stockholders' Equity Attributable to Parent | 20.11M | 9.33M | 10.92M | 12.26M | 13.18M | 9.48M |
| Common Stock, Shares, Outstanding | 10.93M | 7.72M | 7.71M | 7.71M | 7.67M | 6.36M |
Cash Flow Statement
| Concept | Q3 2026 | Q2 2026 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 |
|---|---|---|---|---|---|---|
| Net Cash Provided by (Used in) Operating Activities | -901.11K | -177.85K | 78.23K | -569.24K | -2.98M | -1.11M |
| Payments to Acquire Property, Plant, and Equipment | — | — | — | 46.22K | 180.99K | 54.17K |
| Net Cash Provided by (Used in) Investing Activities | -348.64K | -398.13K | -301.79K | -83.64K | -149.84K | -60.09K |
| Net Cash Provided by (Used in) Financing Activities | 10.16M | -316.27K | -158.07K | -121.27K | 5.27M | 972.68K |
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.