# Innovative Eyewear Inc: financial statements, quarterly

LUCY · Nasdaq · CIK 1808377 · [Healthcare](/sectors/healthcare.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/lucy.md) · [Financials](/companies/lucy/financials.md) · [Filings](/companies/lucy/filings.md) · [Insiders](/companies/lucy/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/lucy/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 | [222](/filings/0001829126-24-007427.md) | [616 d](/filings/0001829126-25-002025.md) | [383](/filings/0001829126-25-003623.md) | [309](/filings/0001829126-25-006313.md) | [254](/filings/0001829126-25-009128.md) | [691 d](/filings/0001829126-26-002695.md) | [455](/filings/0001829126-26-005226.md) | [579](/filings/0001829126-26-008847.md) | [668](/filings/0001829126-25-009128.md) | [960 d](/filings/0001829126-26-002695.md) | [774](/filings/0001829126-26-005226.md) | [1,011](/filings/0001829126-26-008847.md) |
| Cost of revenue | $k | [142](/filings/0001829126-24-007427.md) | [796 d](/filings/0001829126-25-002025.md) | [377](/filings/0001829126-25-003623.md) | [254](/filings/0001829126-25-006313.md) | [194](/filings/0001829126-25-009128.md) | [597 d](/filings/0001829126-26-002695.md) | [234](/filings/0001829126-26-005226.md) | [592](/filings/0001829126-26-008847.md) | [423](/filings/0001829126-25-009128.md) | [845 d](/filings/0001829126-26-002695.md) | [598](/filings/0001829126-26-005226.md) | [768](/filings/0001829126-26-008847.md) |
| Gross profit | $k | [80.3](/filings/0001829126-24-007427.md) | [(180) d](/filings/0001829126-25-002025.md) | [7.0](/filings/0001829126-25-003623.md) | [55.2](/filings/0001829126-25-006313.md) | [59.3](/filings/0001829126-25-009128.md) | [93.7 d](/filings/0001829126-26-002695.md) | [221](/filings/0001829126-26-005226.md) | [(12.7)](/filings/0001829126-26-008847.md) | [245](/filings/0001829126-25-009128.md) | [115 d](/filings/0001829126-26-002695.md) | [175](/filings/0001829126-26-005226.md) | [243](/filings/0001829126-26-008847.md) |
| Research and development | $k | [193](/filings/0001829126-24-007427.md) | [121 d](/filings/0001829126-25-002025.md) | [216](/filings/0001829126-25-003623.md) | [257](/filings/0001829126-25-006313.md) | [131](/filings/0001829126-25-009128.md) | [215 d](/filings/0001829126-26-002695.md) | [211](/filings/0001829126-26-005226.md) | [268](/filings/0001829126-26-008847.md) | [130](/filings/0001829126-25-009128.md) | [117 d](/filings/0001829126-26-002695.md) | [138](/filings/0001829126-26-005226.md) | [142](/filings/0001829126-26-008847.md) |
| Interest expense | $k | [0.0 d](/filings/0001829126-24-007427.md) | [0.0 d](/filings/0001829126-25-002025.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Income tax | $k | [0.0](/filings/0001829126-24-007427.md) | not reported | [0.0](/filings/0001829126-25-003623.md) | [0.0](/filings/0001829126-25-006313.md) | [0.0](/filings/0001829126-25-009128.md) | not reported | [0.0](/filings/0001829126-26-005226.md) | [0.0](/filings/0001829126-26-008847.md) | [0.0](/filings/0001829126-25-009128.md) | not reported | [0.0](/filings/0001829126-26-005226.md) | [0.0](/filings/0001829126-26-008847.md) |
| Net income | $k | [(1,551)](/filings/0001829126-24-007427.md) | [(2,394) d](/filings/0001829126-25-002025.md) | [(1,971)](/filings/0001829126-25-003623.md) | [(1,948)](/filings/0001829126-25-006313.md) | [(1,721)](/filings/0001829126-25-009128.md) | [(2,126) d](/filings/0001829126-26-002695.md) | [(1,779)](/filings/0001829126-26-005226.md) | [(2,106)](/filings/0001829126-26-008847.md) | [(1,836)](/filings/0001829126-25-009128.md) | [(1,870) d](/filings/0001829126-26-002695.md) | [(2,309)](/filings/0001829126-26-005226.md) | [(1,671)](/filings/0001829126-26-008847.md) |
| Diluted EPS | $ per share | [(2.08)](/filings/0001829126-24-007427.md) | not reported | [(2.59)](/filings/0001829126-25-003623.md) | [(1.87)](/filings/0001829126-25-006313.md) | [(0.99)](/filings/0001829126-25-009128.md) | not reported | [(0.72)](/filings/0001829126-26-005226.md) | [(0.66)](/filings/0001829126-26-008847.md) | [(0.38)](/filings/0001829126-25-009128.md) | not reported | [(0.37)](/filings/0001829126-26-005226.md) | [(0.26)](/filings/0001829126-26-008847.md) |
| Basic EPS | $ per share | [(2.08)](/filings/0001829126-24-007427.md) | not reported | [(2.59)](/filings/0001829126-25-003623.md) | [(1.87)](/filings/0001829126-25-006313.md) | [(0.99)](/filings/0001829126-25-009128.md) | not reported | [(0.72)](/filings/0001829126-26-005226.md) | [(0.66)](/filings/0001829126-26-008847.md) | [(0.38)](/filings/0001829126-25-009128.md) | not reported | [(0.37)](/filings/0001829126-26-005226.md) | [(0.26)](/filings/0001829126-26-008847.md) |

- Revenue: us-gaap:Revenues
- Cost of revenue: us-gaap:CostOfRevenue
- Gross profit: us-gaap:GrossProfit
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Interest expense: us-gaap:InterestExpense
- 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 | Q3 FY2023 (2023-09-30) | 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 | [3.9](/filings/0001829126-23-007423.md) | [4.3](/filings/0001829126-25-002025.md) | [2.6](/filings/0001829126-24-003302.md) | [5.9](/filings/0001829126-24-005415.md) | [4.5](/filings/0001829126-24-007427.md) | [2.6](/filings/0001829126-26-002695.md) | [5.3](/filings/0001829126-25-003623.md) | [7.6](/filings/0001829126-25-006313.md) | [6.7](/filings/0001829126-25-009128.md) | [6.5](/filings/0001829126-26-008847.md) | [4.4](/filings/0001829126-26-005226.md) | [2.5](/filings/0001829126-26-008847.md) |
| Current assets | $m | [7.5](/filings/0001829126-23-007423.md) | [5.6](/filings/0001829126-25-002025.md) | [4.1](/filings/0001829126-24-003302.md) | [7.3](/filings/0001829126-24-005415.md) | [11.0](/filings/0001829126-24-007427.md) | [9.2](/filings/0001829126-26-002695.md) | [7.3](/filings/0001829126-25-003623.md) | [11.3](/filings/0001829126-25-006313.md) | [10.6](/filings/0001829126-25-009128.md) | [9.4](/filings/0001829126-26-008847.md) | [8.7](/filings/0001829126-26-005226.md) | [6.8](/filings/0001829126-26-008847.md) |
| Total assets | $m | [8.1](/filings/0001829126-23-007423.md) | [6.2](/filings/0001829126-25-002025.md) | [4.8](/filings/0001829126-24-003302.md) | [7.9](/filings/0001829126-24-005415.md) | [11.6](/filings/0001829126-24-007427.md) | [9.8](/filings/0001829126-26-002695.md) | [7.9](/filings/0001829126-25-003623.md) | [11.9](/filings/0001829126-25-006313.md) | [11.2](/filings/0001829126-25-009128.md) | [10.1](/filings/0001829126-26-008847.md) | [9.5](/filings/0001829126-26-005226.md) | [7.5](/filings/0001829126-26-008847.md) |
| Current liabilities | $m | [0.4](/filings/0001829126-23-007423.md) | [0.6](/filings/0001829126-25-002025.md) | [0.9](/filings/0001829126-24-003302.md) | [0.5](/filings/0001829126-24-005415.md) | [0.7](/filings/0001829126-24-007427.md) | [0.7](/filings/0001829126-26-002695.md) | [0.4](/filings/0001829126-25-003623.md) | [0.6](/filings/0001829126-25-006313.md) | [0.9](/filings/0001829126-25-009128.md) | [1.0](/filings/0001829126-26-008847.md) | [1.1](/filings/0001829126-26-005226.md) | [0.6](/filings/0001829126-26-008847.md) |
| Total liabilities | $m | [0.5](/filings/0001829126-23-007423.md) | [0.7](/filings/0001829126-25-002025.md) | [0.9](/filings/0001829126-24-003302.md) | [0.5](/filings/0001829126-24-005415.md) | [0.7](/filings/0001829126-24-007427.md) | [0.7](/filings/0001829126-26-002695.md) | [0.4](/filings/0001829126-25-003623.md) | [0.7](/filings/0001829126-25-006313.md) | [0.9](/filings/0001829126-25-009128.md) | [1.1](/filings/0001829126-26-008847.md) | [1.1](/filings/0001829126-26-005226.md) | [0.6](/filings/0001829126-26-008847.md) |
| Shareholders' equity | $m | [7.6](/filings/0001829126-24-007427.md) | [5.6](/filings/0001829126-26-002695.md) | [3.9](/filings/0001829126-25-009128.md) | [7.3](/filings/0001829126-25-009128.md) | [10.9](/filings/0001829126-25-009128.md) | [9.1](/filings/0001829126-26-008847.md) | [7.5](/filings/0001829126-26-008847.md) | [11.3](/filings/0001829126-26-008847.md) | [10.3](/filings/0001829126-25-009128.md) | [9.1](/filings/0001829126-26-008847.md) | [8.4](/filings/0001829126-26-008847.md) | [6.9](/filings/0001829126-26-008847.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
- 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 | [(1,339) d](/filings/0001829126-24-007427.md) | [(1,341) d](/filings/0001829126-25-002025.md) | [(1,467)](/filings/0001829126-25-003623.md) | [(1,929) d](/filings/0001829126-25-006313.md) | [(1,400) d](/filings/0001829126-25-009128.md) | [(1,943) d](/filings/0001829126-26-002695.md) | [(2,311)](/filings/0001829126-26-005226.md) | [(2,117) d](/filings/0001829126-26-008847.md) | [(1,497) d](/filings/0001829126-25-009128.md) | [(1,350) d](/filings/0001829126-26-002695.md) | [(2,491)](/filings/0001829126-26-005226.md) | [(1,864) d](/filings/0001829126-26-008847.md) |
| Capital expenditure | $k | [70.3 d](/filings/0001829126-24-007427.md) | [(26.3) d](/filings/0001829126-25-002025.md) | [32.3](/filings/0001829126-25-003623.md) | [3.5 d](/filings/0001829126-25-006313.md) | [0.0 d](/filings/0001829126-25-009128.md) | [26.5 d](/filings/0001829126-26-002695.md) | [40.6](/filings/0001829126-26-005226.md) | [0.0 d](/filings/0001829126-26-008847.md) | [14.8 d](/filings/0001829126-25-009128.md) | [17.0 d](/filings/0001829126-26-002695.md) | not reported | not reported |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | 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 | [6,673](/filings/0001829126-23-007423.md) | [7,569](/filings/0001829126-24-003302.md) | [504](/filings/0001829126-24-005415.md) | [747](/filings/0001829126-24-007427.md) | [760](/filings/0001829126-25-003623.md) | [1,044](/filings/0001829126-25-006313.md) | [1,737](/filings/0001829126-25-009128.md) | [2,453](/filings/0001829126-26-005226.md) | [3,215](/filings/0001829126-26-008847.md) | [4,870](/filings/0001829126-25-009128.md) | [6,246](/filings/0001829126-26-005226.md) | [6,405](/filings/0001829126-26-008847.md) |

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

Shares outstanding: 8,609,196 at 2026-08-11, from the cover of the [10-Q filed 2026-08-14](/filings/0001829126-26-008847.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:48 ET. No prices; not investment advice.