# Energy Focus, Inc: financial statements, quarterly

EFOI · Nasdaq · CIK 924168 · [Technology](/sectors/technology.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/efoi.md) · [Financials](/companies/efoi/financials.md) · [Filings](/companies/efoi/filings.md) · [Insiders](/companies/efoi/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/efoi/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $k | [1,339](/filings/0001628280-24-046906.md) | [2,393 d](/filings/0001628280-25-014614.md) | [833](/filings/0001628280-25-024875.md) | [1,553](/filings/0001628280-25-039814.md) | [1,196](/filings/0001628280-25-051378.md) | [1,278 d](/filings/0001628280-26-020697.md) | [616](/filings/0001628280-26-033901.md) | [1,143](/filings/0001628280-26-055517.md) | [826](/filings/0001628280-25-051378.md) | [975 d](/filings/0001628280-26-020697.md) | [949](/filings/0001628280-26-033901.md) | [3,749](/filings/0001628280-26-055517.md) |
| Cost of revenue | $k | [1,387](/filings/0001628280-24-046906.md) | [2,318 d](/filings/0001628280-25-014614.md) | [713](/filings/0001628280-25-024875.md) | [1,427](/filings/0001628280-25-039814.md) | [1,008](/filings/0001628280-25-051378.md) | [1,013 d](/filings/0001628280-26-020697.md) | [422](/filings/0001628280-26-033901.md) | [996](/filings/0001628280-26-055517.md) | [679](/filings/0001628280-25-051378.md) | [791 d](/filings/0001628280-26-020697.md) | [728](/filings/0001628280-26-033901.md) | [4,004](/filings/0001628280-26-055517.md) |
| Gross profit | $k | [(48.0)](/filings/0001628280-24-046906.md) | [75.0 d](/filings/0001628280-25-014614.md) | [120](/filings/0001628280-25-024875.md) | [126](/filings/0001628280-25-039814.md) | [188](/filings/0001628280-25-051378.md) | [265 d](/filings/0001628280-26-020697.md) | [194](/filings/0001628280-26-033901.md) | [147](/filings/0001628280-26-055517.md) | [147](/filings/0001628280-25-051378.md) | [184 d](/filings/0001628280-26-020697.md) | [221](/filings/0001628280-26-033901.md) | [(255)](/filings/0001628280-26-055517.md) |
| Research and development | $k | [142](/filings/0001628280-24-046906.md) | [144 d](/filings/0001628280-25-014614.md) | [128](/filings/0001628280-25-024875.md) | [140](/filings/0001628280-25-039814.md) | [137](/filings/0001628280-25-051378.md) | [119 d](/filings/0001628280-26-020697.md) | [50.0](/filings/0001628280-26-033901.md) | [74.0](/filings/0001628280-26-055517.md) | [82.0](/filings/0001628280-25-051378.md) | [206 d](/filings/0001628280-26-020697.md) | [76.0](/filings/0001628280-26-033901.md) | [84.0](/filings/0001628280-26-055517.md) |
| Selling, general and administrative | $k | [713](/filings/0001628280-24-046906.md) | [696 d](/filings/0001628280-25-014614.md) | [591](/filings/0001628280-25-024875.md) | [543](/filings/0001628280-25-039814.md) | [449](/filings/0001628280-25-051378.md) | [434 d](/filings/0001628280-26-020697.md) | [412](/filings/0001628280-26-033901.md) | [297](/filings/0001628280-26-055517.md) | [240](/filings/0001628280-25-051378.md) | [335 d](/filings/0001628280-26-020697.md) | [286](/filings/0001628280-26-033901.md) | [529](/filings/0001628280-26-055517.md) |
| Operating income | $k | [(903)](/filings/0001628280-24-046906.md) | [(765) d](/filings/0001628280-25-014614.md) | [(599)](/filings/0001628280-25-024875.md) | [(557)](/filings/0001628280-25-039814.md) | [(398)](/filings/0001628280-25-051378.md) | [(288) d](/filings/0001628280-26-020697.md) | [(268)](/filings/0001628280-26-033901.md) | [(224)](/filings/0001628280-26-055517.md) | [(175)](/filings/0001628280-25-051378.md) | [(357) d](/filings/0001628280-26-020697.md) | [(141)](/filings/0001628280-26-033901.md) | [(868)](/filings/0001628280-26-055517.md) |
| Interest expense | $k | [34.0](/filings/0000924168-23-000096.md) | [154 d](/filings/0001628280-24-012713.md) | [5.0](/filings/0001628280-24-022861.md) | [0.0](/filings/0001628280-25-039814.md) | [0.0](/filings/0001628280-25-051378.md) | [0.0 d](/filings/0001628280-26-020697.md) | [0.0](/filings/0001628280-25-024875.md) | [0.0](/filings/0001628280-26-055517.md) | [0.0](/filings/0001628280-25-051378.md) | [0.0 d](/filings/0001628280-26-020697.md) | not reported | [5.0](/filings/0001628280-26-055517.md) |
| Income tax | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | [0.0](/filings/0001628280-26-055517.md) | not reported | not reported | not reported | [7.0](/filings/0001628280-26-055517.md) |
| Net income | $k | [(944)](/filings/0001628280-24-046906.md) | [(849) d](/filings/0001628280-25-014614.md) | [(418)](/filings/0001628280-25-051378.md) | [(554)](/filings/0001628280-25-051378.md) | [(316)](/filings/0001628280-25-051378.md) | [(294) d](/filings/0001628280-26-020697.md) | [(268)](/filings/0001628280-26-055517.md) | [(231)](/filings/0001628280-26-055517.md) | [(172)](/filings/0001628280-25-051378.md) | [(329) d](/filings/0001628280-26-055517.md) | [(140)](/filings/0001628280-26-055517.md) | [(877)](/filings/0001628280-26-055517.md) |
| Diluted EPS | $ per share | not reported | not reported | not reported | [(0.12)](/filings/0001628280-25-039814.md) | [(0.06)](/filings/0001628280-25-051378.md) | not reported | not reported | [(0.04)](/filings/0001628280-25-039814.md) | [(0.03)](/filings/0001628280-25-051378.md) | not reported | not reported | not reported |
| Basic EPS | $ per share | not reported | not reported | not reported | [(0.12)](/filings/0001628280-25-039814.md) | [(0.06)](/filings/0001628280-25-051378.md) | not reported | not reported | [(0.04)](/filings/0001628280-25-039814.md) | [(0.03)](/filings/0001628280-25-051378.md) | not reported | not reported | not reported |

- Revenue: us-gaap:Revenues
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold
- Gross profit: us-gaap:GrossProfit
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpense, us-gaap:InterestExpenseNonoperating
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | period not labelled (2023-10-31) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | not reported | [2.0](/filings/0001628280-25-014614.md) | [1.0](/filings/0001628280-24-022861.md) | [1.1](/filings/0001628280-24-036912.md) | [0.8](/filings/0001628280-24-046906.md) | [0.6](/filings/0001628280-26-020697.md) | [0.5](/filings/0001628280-25-024875.md) | [0.5](/filings/0001628280-25-039814.md) | [0.9](/filings/0001628280-25-051378.md) | [1.1](/filings/0001628280-26-055517.md) | [1.1](/filings/0001628280-26-033901.md) | [1.1](/filings/0001628280-26-055517.md) |
| Current assets | $m | not reported | [9.2](/filings/0001628280-25-014614.md) | [6.5](/filings/0001628280-24-022861.md) | [6.2](/filings/0001628280-24-036912.md) | [5.9](/filings/0001628280-24-046906.md) | [5.1](/filings/0001628280-26-020697.md) | [5.0](/filings/0001628280-25-024875.md) | [4.4](/filings/0001628280-25-039814.md) | [4.8](/filings/0001628280-25-051378.md) | [4.6](/filings/0001628280-26-055517.md) | [5.5](/filings/0001628280-26-033901.md) | [7.4](/filings/0001628280-26-055517.md) |
| Total assets | $m | not reported | [10.2](/filings/0001628280-25-014614.md) | [7.4](/filings/0001628280-24-022861.md) | [7.1](/filings/0001628280-24-036912.md) | [6.4](/filings/0001628280-24-046906.md) | [5.6](/filings/0001628280-26-020697.md) | [5.4](/filings/0001628280-25-024875.md) | [4.8](/filings/0001628280-25-039814.md) | [5.2](/filings/0001628280-25-051378.md) | [5.1](/filings/0001628280-26-055517.md) | [6.0](/filings/0001628280-26-033901.md) | [8.1](/filings/0001628280-26-055517.md) |
| Current liabilities | $m | not reported | [6.4](/filings/0001628280-25-014614.md) | [3.5](/filings/0001628280-24-022861.md) | [2.9](/filings/0001628280-24-036912.md) | [2.9](/filings/0001628280-24-046906.md) | [2.4](/filings/0001628280-26-020697.md) | [2.4](/filings/0001628280-25-024875.md) | [1.8](/filings/0001628280-25-039814.md) | [1.9](/filings/0001628280-25-051378.md) | [0.9](/filings/0001628280-26-055517.md) | [1.9](/filings/0001628280-26-033901.md) | [4.8](/filings/0001628280-26-055517.md) |
| Total liabilities | $m | not reported | [7.1](/filings/0001628280-25-014614.md) | [4.2](/filings/0001628280-24-022861.md) | [3.6](/filings/0001628280-24-036912.md) | [3.2](/filings/0001628280-24-046906.md) | [2.7](/filings/0001628280-26-020697.md) | [2.6](/filings/0001628280-25-024875.md) | [2.0](/filings/0001628280-25-039814.md) | [2.1](/filings/0001628280-25-051378.md) | [1.0](/filings/0001628280-26-055517.md) | [2.0](/filings/0001628280-26-033901.md) | [4.8](/filings/0001628280-26-055517.md) |
| Long-term debt | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Current portion of debt | $m | not reported | [1.8](/filings/0001628280-25-014614.md) | [0.0](/filings/0001628280-24-022861.md) | [0.0](/filings/0001628280-24-036912.md) | [0.0](/filings/0001628280-24-046906.md) | [0.0](/filings/0001628280-25-014614.md) | not reported | not reported | not reported | not reported | not reported | not reported |
| Short-term borrowings | $m | [0.5](/filings/0001628280-24-012713.md) | [0.5](/filings/0001628280-25-014614.md) | [0.0](/filings/0001628280-24-022861.md) | [0.0](/filings/0001628280-24-036912.md) | [0.0](/filings/0001628280-24-046906.md) | [0.0](/filings/0001628280-25-014614.md) | not reported | not reported | not reported | [0.0](/filings/0001628280-26-055517.md) | not reported | [0.9](/filings/0001628280-26-055517.md) |
| Shareholders' equity | $m | not reported | [3.1](/filings/0001628280-26-020697.md) | [3.2](/filings/0001628280-25-051378.md) | [3.5](/filings/0001628280-25-051378.md) | [3.2](/filings/0001628280-25-051378.md) | [2.9](/filings/0001628280-26-055517.md) | [2.8](/filings/0001628280-26-055517.md) | [2.8](/filings/0001628280-26-055517.md) | [3.1](/filings/0001628280-25-051378.md) | [4.1](/filings/0001628280-26-055517.md) | [4.0](/filings/0001628280-26-055517.md) | [3.3](/filings/0001628280-26-055517.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: not reported
- Current portion of debt: us-gaap:DebtCurrent
- Short-term borrowings: us-gaap:ShortTermBorrowings
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $k | [(1,035)](/filings/0001628280-24-046906.md) | [(69.0) d](/filings/0001628280-25-014614.md) | [(58.0)](/filings/0001628280-25-024875.md) | [(718)](/filings/0001628280-25-039814.md) | [(267)](/filings/0001628280-25-051378.md) | [(254) d](/filings/0001628280-26-020697.md) | [(272)](/filings/0001628280-26-033901.md) | [(215)](/filings/0001628280-26-055517.md) | [(55.0)](/filings/0001628280-25-051378.md) | [(858) d](/filings/0001628280-26-055517.md) | [69.0](/filings/0001628280-26-033901.md) | [(819)](/filings/0001628280-26-055517.md) |
| Capital expenditure | $k | [27.0](/filings/0001628280-24-046906.md) | [42.0 d](/filings/0001628280-25-014614.md) | [0.0](/filings/0001628280-25-024875.md) | [0.0](/filings/0001628280-25-039814.md) | [19.0](/filings/0001628280-25-051378.md) | [0.0 d](/filings/0001628280-26-020697.md) | [5.0](/filings/0001628280-26-033901.md) | [0.0](/filings/0001628280-26-055517.md) | [49.0](/filings/0001628280-25-051378.md) | [0.0 d](/filings/0001628280-26-020697.md) | [0.0](/filings/0001628280-26-033901.md) | [0.0](/filings/0001628280-26-055517.md) |
| Share repurchases | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Share repurchases: not reported

## Shares

| Line item | Unit | Q4 FY2022 (2022-12-31) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | thousands of shares | [9,583](/filings/0000924168-23-000035.md) | [2,310](/filings/0001628280-24-022861.md) | [2,766](/filings/0001628280-24-036912.md) | [3,514](/filings/0001628280-24-046906.md) | [4,433](/filings/0001628280-25-024875.md) | [4,785](/filings/0001628280-25-039814.md) | [5,261](/filings/0001628280-25-051378.md) | [5,266](/filings/0001628280-26-033901.md) | [5,379](/filings/0001628280-26-055517.md) | [5,610](/filings/0001628280-25-051378.md) | [6,248](/filings/0001628280-26-033901.md) | [6,327](/filings/0001628280-26-055517.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 6,369,222 at 2026-08-11, from the cover of the [10-Q filed 2026-08-11](/filings/0001628280-26-055517.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:28 ET. No prices; not investment advice.