Precision Optics Corporation Inc. (POCI) Financial Statements (2026 and earlier)

Company Profile

Business Address 22 EAST BROADWAY
GARDNER, MA 01440
State of Incorp. MA
Fiscal Year End June 30
Industry (SIC) 3845 - Electromedical and Electrotherapeutic Apparatus (benchmarking)
More info Complete Financial Analysis Financial Benchmarking

Balance Sheet (Statement of Financial Position) ($ in thousands)

12/31/2025
MRQ
6/30/2025
6/30/2024
6/30/2023
6/30/2022
6/30/2021
6/30/2020
ASSETS
Current Assets
Cash, cash equivalents, and short-term investments1,7744052,9266068621,135
Cash and cash equivalent1,7744052,9266068621,135
Receivables4,3373,5453,9072,6641,8791,481
Inventory, net of allowances, customer advances and progress billings3,5622,8682,7763,0221,8852,197
Inventory3,5622,8682,7763,0221,8852,197
Prepaid expense385299250213151134
Other undisclosed current assets      
Total current assets:10,0587,1189,8596,5054,7764,947
Noncurrent Assets
Operating lease, right-of-use asset14219035851861118
Property, plant, and equipment, after accumulated depreciation, depletion, and amortization534494434627594503
Intangible asset, including goodwill, after accumulated amortization9,0579,1119,0899,054829783
Goodwill8,8248,8248,8248,824688688
Intangible asset, excluding goodwill, after accumulated amortization23228726522914295
Total noncurrent assets:9,7329,7949,88110,1991,4851,404
TOTAL ASSETS:19,79016,91319,74016,7046,2616,352
LIABILITIES AND EQUITY
Liabilities
Current Liabilities
Accounts payable and accrued liabilities3,6732,2383,3603,6731,7951,648
Employee-related liabilities717590582
Accounts payable2,9091,3972,4322,2391,2051,066
Accrued liabilities764841928717  
Deferred revenue1,8221,1721,175905450417
Debt605318556408 809
Other undisclosed current liabilities511,178169(399)266276
Total current liabilities:6,1514,9075,2604,5872,5113,149
Noncurrent Liabilities
Long-term debt and lease obligation1,2891,9262,2442,440 61
Long-term debt, excluding current maturities1,2891,8992,1761,961  
Finance lease, liability  2768112  
Liabilities, other than long-term debt9112190   
Operating lease, liability9112190367 61
Total noncurrent liabilities:1,3801,9382,4342,807 122
Total liabilities:7,5316,8457,6947,3942,5113,272
Equity
Equity, attributable to parent12,25910,06812,0478,9713,4312,772
Common stock776161169133132
Additional paid in capital69,15261,19760,22556,89750,46449,703
Accumulated deficit(56,971)(51,190)(48,239)(48,094)(47,166)(47,063)
Total equity:12,25910,06812,0478,9713,4312,772
Other undisclosed liabilities and equity    339319308
TOTAL LIABILITIES AND EQUITY:19,79016,91319,74016,7046,2616,352

Income Statement (P&L) ($ in thousands)

12/31/2025
TTM
6/30/2025
6/30/2024
6/30/2023
6/30/2022
6/30/2021
6/30/2020
Revenues19,09119,10421,04415,67810,6759,923
Cost of revenue(15,687)(13,307)(13,310)(10,750)(7,241)(6,561)
Cost of product and service sold      
Gross profit:3,4045,7987,7344,9283,4343,363
Operating expenses(8,956)(8,522)(8,373)(6,442)(4,339)(4,786)
Operating loss:(5,551)(2,724)(639)(1,514)(906)(1,423)
Interest and debt expense   (219)(156)(5)(1)
Loss from continuing operations before equity method investments, income taxes:(5,551)(2,724)(857)(1,670)(911)(1,424)
Other undisclosed income (loss) from continuing operations before income taxes(227)(225)715742809 
Loss from continuing operations before income taxes:(5,778)(2,949)(143)(927)(102)(1,424)
Income tax expense (2)(2)(2)(1)(1)(2)
Other undisclosed loss from continuing operations      
Loss from continuing operations:(5,780)(2,951)(145)(928)(103)(1,426)
Loss before gain (loss) on sale of properties:(928)(103)(1,426)
Net loss:(5,780)(2,951)(145)(928)(103)(1,426)
Other undisclosed net income attributable to parent      
Net loss attributable to parent:(5,780)(2,951)(145)(928)(103)(1,426)
Other undisclosed net income available to common stockholders, basic      
Net loss available to common stockholders, diluted:(5,780)(2,951)(145)(928)(103)(1,426)

Comprehensive Income ($ in thousands)

12/31/2025
TTM
6/30/2025
6/30/2024
6/30/2023
6/30/2022
6/30/2021
6/30/2020
Net loss:(5,780)(2,951)(145)(928)(103)(1,426)
Comprehensive loss, net of tax, attributable to parent:(5,780)(2,951)(145)(928)(103)(1,426)

Statements Sources

The financial statements are based on the Company's filings with the U.S. Securities and Exchange Commission (SEC) through the Electronic Data Gathering, Analysis, and Retrieval system (EDGAR). The information is derived from the 10-K and 10-Q reports submitted to the SEC in XBRL (eXtensible Business Reporting Language) format and presented according to the US GAAP Taxonomy. Please review the original filings for a more detailed information.

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