The latest financial statement is for the quarter ending 2026-03-31.
| Cash Flow | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| Net loss | -108,283 | -1,780,791 | -1,637,030 | -5,780,246 |
| Depreciation and amortization | 75,602 | 74,165 | 65,181 | 212,439 |
| Stock-based compensation expense | 253,778 | 187,082 | 301,639 | 1,460,408 |
| Non-cash legal expense | - | - | - | 34,881 |
| Non-cash interest expense | 4,609 | 4,608 | 4,608 | 11,563 |
| Non-cash operating lease expense | 86,853 | 119,790 | 49,322 | 124 |
| Loss on disposal of fixed assets | 0 | 0 | -34,506 | - |
| Accounts receivable, net | 1,706,372 | 683,561 | -148,797 | 791,239 |
| Inventories, net | -561,588 | 383,741 | 318,196 | 694,012 |
| Prepaid expenses | 41,865 | 4,818 | 14,240 | 86,026 |
| Accounts payable | 194,762 | 2,036,353 | 1,099,235 | 1,511,787 |
| Contract liabilities | 247,844 | -53,956 | 208,843 | 649,579 |
| Accrued compensation and other | -291,774 | 228,790 | 135,562 | -76,658 |
| Net cash used in operating activities | -723,258 | -256,079 | 78,227 | -3,547,400 |
| Purchases of fixed assets | -51,323 | 96,342 | 304,731 | - |
| Reclassification/additional patent costs | - | - | - | 6,264 |
| Proceeds from sale of fixed assets | 0 | 0 | 3,000 | - |
| Purchases of property and equipment | - | - | - | 227,209 |
| Additional patent costs | - | 0 | 58 | - |
| Additional/reclassification patent costs | 1,889 | - | - | - |
| Net cash used in investing activities | 49,492 | -96,342 | -301,789 | -233,473 |
| Payments of capital lease obligations | 9,268 | 9,115 | 8,985 | 41,114 |
| Payments of long-term debt | 149,084 | 149,083 | 149,083 | 280,440 |
| Payment of debt modification costs | 0 | 0 | 0 | 40,000 |
| Payment on revolving line of credit | 0 | 0 | 0 | -1,000,000 |
| Proceeds from registered direct sale of common stock, net | 0 | 0 | 0 | 6,270,136 |
| Proceeds from public offering of common stock, net | 10,630,678 | - | - | - |
| Stock issued for services | 0 | - | - | 151,698 |
| Gross proceeds from the exercise of stock options | 0 | 0 | 0 | 89,050 |
| Net cash provided by (used in) financing activities | 10,472,326 | -158,198 | -158,068 | 5,149,330 |
| Net increase in cash and cash equivalents | 9,798,560 | -510,619 | -381,630 | 1,368,457 |
| Cash and cash equivalents at beginning of period | - | - | - | 405,278 |
| Cash and cash equivalents, beginning of period | 881,486 | 1,392,105 | 1,773,735 | - |
| Cash and cash equivalents at end of period | - | - | - | 1,773,735 |
| Cash and cash equivalents, end of period | 10,680,046 | 881,486 | 1,392,105 | - |
PRECISION OPTICS CORPORATION, INC. (POCI)
PRECISION OPTICS CORPORATION, INC. (POCI)