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For the quarter ending 2026-03-31, LPTH has $144,265,179 in assets. $31,381,318 in debts. $55,235,181 in cash and cash equivalents.

Balance Sheets Overview

Current Ratio
385.50%
Quick Ratio
323.52%
Cash Ratio
256.53%
Debt to Asset Ratio
21.75%
Unit: Dollar
Assets Breakdown
    • Cash and cash equivalents
    • Less accumulated depreciation an...
    • Goodwill
    • Others
Liabilities Breakdown
    • Additional paid-in capital
    • Accumulated deficit
    • Series g convertible preferred s...
    • Others

Balance Sheets
2026-03-31
2025-12-31
2025-09-30
2025-06-30
Cash and cash equivalents
55,235,181 73,572,471 11,507,418 4,877,036
Trade accounts receivable, net of allowance
10,797,645 8,583,487 9,594,379 9,455,310
Inventories, net
13,344,705 13,491,419 12,862,173 12,858,838
Prepaid expenses and deposits
3,440,598 1,330,172 1,178,776 1,142,661
Other current assets
185,503 23,192 12,350 40,150
Total current assets
83,003,632 97,000,741 35,155,096 28,373,995
Total property and equipment
39,425,906 ---
Less accumulated depreciation and amortization
23,597,667 ---
Property and equipment, net
15,828,239 15,176,577 15,016,029 15,864,061
Operating lease right-of-use assets
8,406,283 7,430,787 7,688,839 7,429,378
Intangible assets, net
17,589,628 15,086,873 15,537,398 15,987,923
Goodwill
19,315,177 13,753,921 13,753,921 13,753,921
Deferred tax assets, net
22,233 22,240 22,241 22,571
Other assets
99,987 87,369 86,726 73,917
Total assets
144,265,179 148,558,508 87,260,250 81,505,766
Accounts payable
6,030,975 5,978,713 5,499,734 7,421,430
Accrued liabilities
10,813,017 14,262,568 8,225,366 5,686,396
Accrued payroll and benefits
3,125,747 2,497,228 2,343,821 2,359,152
Operating lease liabilities, current
1,177,423 1,349,820 1,338,632 1,254,062
Loans payable, current portion
113,085 115,774 144,143 172,567
Finance lease obligation, current portion
271,015 216,191 202,328 206,518
Total current liabilities
21,531,262 24,420,294 17,754,024 17,100,125
Deferred tax liabilities, net
88,099 86,274 152,985 152,760
Accrued liabilities, noncurrent
0 3,300,000 4,500 823,000
Finance lease obligation, less current portion
460,316 346,400 370,422 421,363
Operating lease liabilities, noncurrent
9,197,980 8,102,873 8,440,693 8,326,250
Loans payable, less current portion
103,661 135,069 4,867,298 4,804,990
Total liabilities
31,381,318 36,390,910 31,589,922 31,628,488
Series g convertible preferred stock 0.01 par value 44,000 shares authorized 24,956 shares issued and outstanding
---34,232,510
Preferred stock, value-Series GConvertible Preferred Stock
--34,232,510 -
Preferred stock series d, .01 par value, voting 500,000 shares authorized none issued and outstanding
---0
Preferred stock, value-Preferred Stock Series D
--0 -
Series g convertible preferred stock 0.01 par value 44,000 shares authorized 17,346 and 24,956 shares issued and outstanding
23,794,184 34,232,510 --
Common stock class a, 0.01 par value, voting 94,500,000 shares authorized 61,207,012 and 42,949,307 shares issued and outstanding
612,070 544,427 446,702 429,493
Additional paid-in capital
334,313,395 319,121,901 253,529,806 244,953,346
Accumulated other comprehensive income
1,285,667 1,283,928 1,071,069 978,686
Accumulated deficit
-247,121,455 -243,015,168 -233,609,759 -230,716,757
Total stockholders equity
89,089,677 77,935,088 21,437,818 15,644,768
Total liabilities, convertible preferred stock and stockholders equity
144,265,179 148,558,508 87,260,250 81,505,766
Unit: Dollar. Numbers labeled with * are estimated quarterly values.

Time Plot

Show the time plot by selecting a row from the table.

Balance Sheets

Cash and cashequivalents$55,235,181 Inventories, net$13,344,705 Trade accountsreceivable, net of allowance$10,797,645 Prepaid expenses anddeposits$3,440,598 Other current assets$185,503 Total property andequipment$39,425,906 Total current assets$83,003,632 Goodwill$19,315,177 Intangible assets, net$17,589,628 Property and equipment,net$15,828,239 Operating leaseright-of-use assets$8,406,283 Other assets$99,987 Deferred tax assets, net$22,233 Less accumulateddepreciation and...$23,597,667 Total assets$144,265,179 Total liabilities,convertible preferred stock...$144,265,179 Total stockholdersequity$89,089,677 Total liabilities$31,381,318 Series g convertiblepreferred stock 0.01 par...$23,794,184 Accumulated deficit-$247,121,455 Additional paid-in capital$334,313,395 Total currentliabilities$21,531,262 Operating leaseliabilities, noncurrent$9,197,980 Finance leaseobligation, less current...$460,316 Loans payable, lesscurrent portion$103,661 Deferred taxliabilities, net$88,099 Accumulated othercomprehensive income$1,285,667 Common stock class a,0.01 par value,...$612,070 Accrued liabilities$10,813,017 Accounts payable$6,030,975 Accrued payroll andbenefits$3,125,747 Operating leaseliabilities, current$1,177,423 Finance leaseobligation, current portion$271,015 Loans payable,current portion$113,085

LIGHTPATH TECHNOLOGIES INC (LPTH)

LIGHTPATH TECHNOLOGIES INC (LPTH)