For the quarter ending 2026-03-31, POCI has $33,686,207 in assets. $13,580,300 in debts. $10,680,046 in cash and cash equivalents.
| Balance Sheets | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| Cash and cash equivalents | 10,680,046 | 881,486 | 1,392,105 | 1,773,735 |
| Accounts receivable, net of allowance for credit losses of 134,313 at march 31, 2026 and 80,192 at june 30, 2025 | 6,577,866 | 4,871,494 | 4,187,933 | 4,336,730 |
| Inventories, net | 3,702,461 | 4,264,049 | 3,880,308 | 3,562,112 |
| Prepaid expenses | 446,313 | 404,448 | 399,630 | 385,390 |
| Total current assets | 21,406,686 | 10,421,477 | 9,859,976 | 10,057,967 |
| Machinery and equipment | 3,415,589 | 3,429,689 | 3,406,046 | 3,385,958 |
| Leasehold improvements | 1,225,401 | 1,273,875 | 1,240,705 | 871,356 |
| Furniture and fixtures | 615,723 | 604,473 | 564,944 | 538,428 |
| Total fixed assets | 5,256,713 | 5,308,037 | 5,211,695 | 4,795,742 |
| Lessaccumulated depreciation and amortization | 4,388,000 | 4,318,690 | 4,250,817 | 4,261,950 |
| Net fixed assets | 868,713 | 989,347 | 960,878 | 533,792 |
| Operating lease right-to-use asset | 2,371,091 | 2,440,552 | 2,513,607 | 141,825 |
| Patents, net | 215,507 | 219,967 | 226,259 | 232,493 |
| Goodwill | 8,824,210 | 8,824,210 | 8,824,210 | 8,824,210 |
| Total other assets | 11,410,808 | 11,484,729 | 11,564,076 | 9,198,528 |
| Total assets | 33,686,207 | 22,895,553 | 22,384,930 | 19,790,287 |
| Revolving line of credit | - | - | - | 0 |
| Current portion of capital lease obligation | - | 9,268 | 18,383 | 27,368 |
| Current maturities of long-term debt | 577,898 | 577,898 | 577,898 | 577,898 |
| Accounts payable | 6,239,450 | 6,044,688 | 4,008,335 | 2,909,100 |
| Contract liabilities | 2,224,660 | 1,976,816 | 2,030,772 | 1,821,929 |
| Accrued compensation and other | 836,582 | 1,128,356 | 899,566 | 764,004 |
| Current portion of operating lease liability | 314,329 | 213,734 | 82,341 | 50,995 |
| Total current liabilities | 10,192,919 | 9,950,760 | 7,617,295 | 6,151,294 |
| Capital lease obligation, net of current portion | - | - | - | 0 |
| Long-term debt, net of current maturities | 855,780 | 1,000,255 | 1,144,730 | 1,289,205 |
| Operating lease liability, net of current portion | 2,531,601 | 2,614,804 | 2,699,462 | 90,954 |
| Total liabilities | 13,580,300 | 13,565,819 | 11,461,487 | 7,531,453 |
| Common stock, 0.01 par value 50,000,000 shares authorized issued and outstanding 10,929,869 shares at march 31, 2026 and 7,714,701 at june 30, 2025 | 109,298 | 77,202 | 77,147 | 77,147 |
| Additional paid-in capital | 80,493,343 | 69,640,983 | 69,453,956 | 69,152,317 |
| Accumulated deficit | -60,496,734 | -60,388,451 | -58,607,660 | -56,970,630 |
| Total stockholders equity | 20,105,907 | 9,329,734 | 10,923,443 | 12,258,834 |
| Total liabilities and stockholders equity | 33,686,207 | 22,895,553 | 22,384,930 | 19,790,287 |
PRECISION OPTICS CORPORATION, INC. (POCI)
PRECISION OPTICS CORPORATION, INC. (POCI)