# Precision Optics Corporation, Inc.: financial statements, quarterly

POCI · Nasdaq · CIK 867840 · [Healthcare](/sectors/healthcare.md) · fiscal year ends Jun 30

Pages: [Overview](/companies/poci.md) · [Financials](/companies/poci/financials.md) · [Filings](/companies/poci/filings.md) · [Insiders](/companies/poci/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/poci/financials.md?period=annual).

## Income statement

| Line item | Unit | Q1 FY2024 (2023-09-30) | Q2 FY2024 (2023-12-31) | Q3 FY2024 (2024-03-31) | Q4 FY2024 (2024-06-30) | Q1 FY2025 (2024-09-30) | Q2 FY2025 (2024-12-31) | Q3 FY2025 (2025-03-31) | Q4 FY2025 (2025-06-30) | Q1 FY2026 (2025-09-30) | Q2 FY2026 (2025-12-31) | Q3 FY2026 (2026-03-31) | Q4 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $k | [4,321](/filings/0001683168-24-008113.md) | [4,824](/filings/0001683168-25-000995.md) | [5,243](/filings/0001683168-25-003708.md) | [4,716 d](/filings/0001683168-25-007305.md) | [4,197](/filings/0001683168-25-008330.md) | [4,527](/filings/0001683168-26-001109.md) | [4,186](/filings/0001683168-26-003818.md) | [6,181 d](/filings/0001683168-26-007462.md) | [6,681](/filings/0001683168-25-008330.md) | [7,368](/filings/0001683168-26-001109.md) | [8,709](/filings/0001683168-26-003818.md) | [8,774 d](/filings/0001683168-26-007462.md) |
| Cost of revenue | $k | [2,858](/filings/0001683168-24-008113.md) | [3,373](/filings/0001683168-25-000995.md) | [3,384](/filings/0001683168-25-003708.md) | [3,692 d](/filings/0001683168-25-007305.md) | [3,080](/filings/0001683168-24-008113.md) | [3,457](/filings/0001683168-25-000995.md) | [3,768](/filings/0001683168-25-003708.md) | [5,382 d](/filings/0001683168-25-007305.md) | [5,734](/filings/0001683168-25-008330.md) | [7,163](/filings/0001683168-26-001109.md) | [6,652](/filings/0001683168-26-003818.md) | [6,551 d](/filings/0001683168-26-007462.md) |
| Gross profit | $k | [1,464](/filings/0001683168-24-008113.md) | [1,451](/filings/0001683168-25-000995.md) | [1,859](/filings/0001683168-25-003708.md) | [1,024 d](/filings/0001683168-25-007305.md) | [1,117](/filings/0001683168-25-008330.md) | [1,070](/filings/0001683168-26-001109.md) | [418](/filings/0001683168-26-003818.md) | [799 d](/filings/0001683168-26-007462.md) | [946](/filings/0001683168-25-008330.md) | [205](/filings/0001683168-26-001109.md) | [2,057](/filings/0001683168-26-003818.md) | [2,224 d](/filings/0001683168-26-007462.md) |
| Research and development | $k | [213](/filings/0001683168-24-008113.md) | [222](/filings/0001683168-25-000995.md) | [193](/filings/0001683168-25-003708.md) | [355 d](/filings/0001683168-25-007305.md) | [401](/filings/0001683168-25-008330.md) | [318](/filings/0001683168-26-001109.md) | [211](/filings/0001683168-26-003818.md) | [228 d](/filings/0001683168-26-007462.md) | [312](/filings/0001683168-25-008330.md) | [250](/filings/0001683168-26-001109.md) | [267](/filings/0001683168-26-003818.md) | [204 d](/filings/0001683168-26-007462.md) |
| Selling, general and administrative | $k | [1,656](/filings/0001683168-24-008113.md) | [1,933](/filings/0001683168-25-000995.md) | [1,924](/filings/0001683168-25-003708.md) | [2,026 d](/filings/0001683168-25-007305.md) | [1,964](/filings/0001683168-25-008330.md) | [1,662](/filings/0001683168-26-001109.md) | [2,245](/filings/0001683168-26-003818.md) | [1,927 d](/filings/0001683168-26-007462.md) | [2,230](/filings/0001683168-25-008330.md) | [1,697](/filings/0001683168-26-001109.md) | [1,854](/filings/0001683168-26-003818.md) | [2,126 d](/filings/0001683168-26-007462.md) |
| Operating income | $k | [(405)](/filings/0001683168-24-008113.md) | [(704)](/filings/0001683168-25-000995.md) | [(259)](/filings/0001683168-25-003708.md) | [(1,356) d](/filings/0001683168-25-007305.md) | [(1,247)](/filings/0001683168-25-008330.md) | [(910)](/filings/0001683168-26-001109.md) | [(2,038)](/filings/0001683168-26-003818.md) | [(1,356) d](/filings/0001683168-26-007462.md) | [(1,595)](/filings/0001683168-25-008330.md) | [(1,742)](/filings/0001683168-26-001109.md) | [(64.5)](/filings/0001683168-26-003818.md) | [(107) d](/filings/0001683168-26-007462.md) |
| Interest expense | $k | [59.1](/filings/0001683168-23-008120.md) | [54.6](/filings/0001683168-24-000986.md) | [58.5](/filings/0001683168-25-003708.md) | [52.8 d](/filings/0001683168-25-007305.md) | [64.3](/filings/0001683168-25-008330.md) | [59.7](/filings/0001683168-26-001109.md) | [58.5](/filings/0001683168-26-003818.md) | [44.6 d](/filings/0001683168-25-007305.md) | [41.8](/filings/0001683168-25-008330.md) | [38.5](/filings/0001683168-26-001109.md) | [35.1](/filings/0001683168-26-003818.md) | [32.8 d](/filings/0001683168-26-007462.md) |
| Income tax | $k | not reported | not reported | not reported | not reported | not reported | not reported | [0.0](/filings/0001683168-26-003818.md) | [1.9 d](/filings/0001683168-26-007462.md) | not reported | not reported | [8.7](/filings/0001683168-26-003818.md) | [(3.7) d](/filings/0001683168-26-007462.md) |
| Net income | $k | [(464)](/filings/0001683168-25-003708.md) | [(759)](/filings/0001683168-25-003708.md) | [(317)](/filings/0001683168-25-003708.md) | [(1,411) d](/filings/0001683168-25-007305.md) | [(1,311)](/filings/0001683168-26-003818.md) | [(970)](/filings/0001683168-26-003818.md) | [(2,097)](/filings/0001683168-26-003818.md) | [(1,403) d](/filings/0001683168-26-007462.md) | [(1,637)](/filings/0001683168-26-003818.md) | [(1,781)](/filings/0001683168-26-003818.md) | [(108)](/filings/0001683168-26-003818.md) | [(104) d](/filings/0001683168-26-007462.md) |
| Diluted EPS | $ per share | [(0.08)](/filings/0001683168-24-008113.md) | [(0.13)](/filings/0001683168-25-000995.md) | [(0.05)](/filings/0001683168-25-003708.md) | not reported | [(0.21)](/filings/0001683168-25-008330.md) | [(0.15)](/filings/0001683168-26-001109.md) | [(0.30)](/filings/0001683168-26-003818.md) | not reported | [(0.21)](/filings/0001683168-25-008330.md) | [(0.23)](/filings/0001683168-26-001109.md) | [(0.01)](/filings/0001683168-26-003818.md) | not reported |
| Basic EPS | $ per share | [(0.08)](/filings/0001683168-24-008113.md) | [(0.13)](/filings/0001683168-25-000995.md) | [(0.05)](/filings/0001683168-25-003708.md) | not reported | [(0.21)](/filings/0001683168-25-008330.md) | [(0.15)](/filings/0001683168-26-001109.md) | [(0.30)](/filings/0001683168-26-003818.md) | not reported | [(0.21)](/filings/0001683168-25-008330.md) | [(0.23)](/filings/0001683168-26-001109.md) | [(0.01)](/filings/0001683168-26-003818.md) | not reported |

- Revenue: us-gaap:Revenues
- Cost of revenue: us-gaap:CostOfRevenue, 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 | Q1 FY2024 (2023-09-30) | Q2 FY2024 (2023-12-31) | Q3 FY2024 (2024-03-31) | FY2024 (2024-06-30) | Q1 FY2025 (2024-09-30) | Q2 FY2025 (2024-12-31) | Q3 FY2025 (2025-03-31) | FY2025 (2025-06-30) | Q1 FY2026 (2025-09-30) | Q2 FY2026 (2025-12-31) | Q3 FY2026 (2026-03-31) | FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [1.4](/filings/0001683168-23-008120.md) | [1.0](/filings/0001683168-24-000986.md) | [0.9](/filings/0001683168-24-003521.md) | [0.4](/filings/0001683168-25-007305.md) | [0.6](/filings/0001683168-24-008113.md) | [0.2](/filings/0001683168-25-000995.md) | [2.5](/filings/0001683168-25-003708.md) | [1.8](/filings/0001683168-26-007462.md) | [1.4](/filings/0001683168-25-008330.md) | [0.9](/filings/0001683168-26-001109.md) | [10.7](/filings/0001683168-26-003818.md) | [9.8](/filings/0001683168-26-007462.md) |
| Current assets | $m | [9.2](/filings/0001683168-23-008120.md) | [7.8](/filings/0001683168-24-000986.md) | [8.4](/filings/0001683168-24-003521.md) | [7.1](/filings/0001683168-25-007305.md) | [7.5](/filings/0001683168-24-008113.md) | [7.8](/filings/0001683168-25-000995.md) | [10.0](/filings/0001683168-25-003708.md) | [10.1](/filings/0001683168-26-007462.md) | [9.9](/filings/0001683168-25-008330.md) | [10.4](/filings/0001683168-26-001109.md) | [21.4](/filings/0001683168-26-003818.md) | [20.1](/filings/0001683168-26-007462.md) |
| Total assets | $m | [19.1](/filings/0001683168-23-008120.md) | [17.7](/filings/0001683168-24-000986.md) | [18.3](/filings/0001683168-24-003521.md) | [16.9](/filings/0001683168-25-007305.md) | [17.2](/filings/0001683168-24-008113.md) | [17.5](/filings/0001683168-25-000995.md) | [19.6](/filings/0001683168-25-003708.md) | [19.8](/filings/0001683168-26-007462.md) | [22.4](/filings/0001683168-25-008330.md) | [22.9](/filings/0001683168-26-001109.md) | [33.7](/filings/0001683168-26-003818.md) | [32.3](/filings/0001683168-26-007462.md) |
| Current liabilities | $m | [5.1](/filings/0001683168-23-008120.md) | [4.3](/filings/0001683168-24-000986.md) | [5.1](/filings/0001683168-24-003521.md) | [4.9](/filings/0001683168-25-007305.md) | [5.3](/filings/0001683168-24-008113.md) | [6.4](/filings/0001683168-25-000995.md) | [5.0](/filings/0001683168-25-003708.md) | [6.2](/filings/0001683168-26-007462.md) | [7.6](/filings/0001683168-25-008330.md) | [10.0](/filings/0001683168-26-001109.md) | [10.2](/filings/0001683168-26-003818.md) | [8.8](/filings/0001683168-26-007462.md) |
| Total liabilities | $m | not reported | not reported | not reported | [6.8](/filings/0001683168-25-007305.md) | [7.1](/filings/0001683168-24-008113.md) | [8.0](/filings/0001683168-25-000995.md) | [6.4](/filings/0001683168-25-003708.md) | [7.5](/filings/0001683168-26-007462.md) | [11.5](/filings/0001683168-25-008330.md) | [13.6](/filings/0001683168-26-001109.md) | [13.6](/filings/0001683168-26-003818.md) | [12.0](/filings/0001683168-26-007462.md) |
| Long-term debt | $m | [2.0](/filings/0001683168-23-008120.md) | [1.9](/filings/0001683168-24-000986.md) | [1.8](/filings/0001683168-24-003521.md) | [1.9](/filings/0001683168-25-007305.md) | [1.7](/filings/0001683168-24-008113.md) | [1.6](/filings/0001683168-25-000995.md) | [1.4](/filings/0001683168-25-003708.md) | [1.3](/filings/0001683168-26-007462.md) | [1.1](/filings/0001683168-25-008330.md) | [1.0](/filings/0001683168-26-001109.md) | [0.9](/filings/0001683168-26-003818.md) | [0.7](/filings/0001683168-26-007462.md) |
| Current portion of debt | $m | [0.5](/filings/0001683168-23-008120.md) | [0.5](/filings/0001683168-24-000986.md) | [0.5](/filings/0001683168-24-003521.md) | [0.3](/filings/0001683168-25-007305.md) | [0.3](/filings/0001683168-24-008113.md) | [0.4](/filings/0001683168-25-000995.md) | [0.6](/filings/0001683168-25-003708.md) | [0.6](/filings/0001683168-26-007462.md) | [0.6](/filings/0001683168-25-008330.md) | [0.6](/filings/0001683168-26-001109.md) | [0.6](/filings/0001683168-26-003818.md) | [0.6](/filings/0001683168-26-007462.md) |
| Shareholders' equity | $m | [11.7](/filings/0001683168-25-003708.md) | [11.3](/filings/0001683168-25-003708.md) | [11.3](/filings/0001683168-25-003708.md) | [10.1](/filings/0001683168-26-007462.md) | [10.1](/filings/0001683168-26-003818.md) | [9.5](/filings/0001683168-26-003818.md) | [13.2](/filings/0001683168-26-003818.md) | [12.3](/filings/0001683168-26-007462.md) | [10.9](/filings/0001683168-26-003818.md) | [9.3](/filings/0001683168-26-003818.md) | [20.1](/filings/0001683168-26-003818.md) | [20.3](/filings/0001683168-26-007462.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: us-gaap:LongTermDebtNoncurrent
- Current portion of debt: us-gaap:LongTermDebtCurrent
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q1 FY2024 (2023-09-30) | Q2 FY2024 (2023-12-31) | Q3 FY2024 (2024-03-31) | Q4 FY2024 (2024-06-30) | Q1 FY2025 (2024-09-30) | Q2 FY2025 (2024-12-31) | Q3 FY2025 (2025-03-31) | Q4 FY2025 (2025-06-30) | Q1 FY2026 (2025-09-30) | Q2 FY2026 (2025-12-31) | Q3 FY2026 (2026-03-31) | Q4 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $k | [(1,373)](/filings/0001683168-24-008113.md) | [(120) d](/filings/0001683168-25-000995.md) | [(214) d](/filings/0001683168-25-003708.md) | [(976) d](/filings/0001683168-25-007305.md) | [(319)](/filings/0001683168-25-008330.md) | [(787) d](/filings/0001683168-26-001109.md) | [(1,873) d](/filings/0001683168-26-003818.md) | [(418) d](/filings/0001683168-26-007462.md) | [78.2](/filings/0001683168-25-008330.md) | [(256) d](/filings/0001683168-26-001109.md) | [(723) d](/filings/0001683168-26-003818.md) | [(649) d](/filings/0001683168-26-007462.md) |
| Capital expenditure | $k | [30.8](/filings/0001683168-24-008113.md) | [121 d](/filings/0001683168-25-000995.md) | [109 d](/filings/0001683168-25-003708.md) | [11.6 d](/filings/0001683168-25-007305.md) | [24.3](/filings/0001683168-24-008113.md) | [29.8 d](/filings/0001683168-25-000995.md) | [127 d](/filings/0001683168-25-003708.md) | [46.2 d](/filings/0001683168-26-007462.md) | not reported | not reported | not reported | not reported |

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

## Shares

| Line item | Unit | Q1 FY2023 (2022-09-30) | Q2 FY2023 (2022-12-31) | Q3 FY2023 (2023-03-31) | Q1 FY2024 (2023-09-30) | Q2 FY2024 (2023-12-31) | Q3 FY2024 (2024-03-31) | Q1 FY2025 (2024-09-30) | Q2 FY2025 (2024-12-31) | Q3 FY2025 (2025-03-31) | Q1 FY2026 (2025-09-30) | Q2 FY2026 (2025-12-31) | Q3 FY2026 (2026-03-31) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | thousands of shares | [5,638](/filings/0001683168-23-008120.md) | [5,936](/filings/0001683168-24-000986.md) | [5,640](/filings/0001683168-24-003521.md) | [6,067](/filings/0001683168-24-008113.md) | [6,067](/filings/0001683168-25-000995.md) | [6,068](/filings/0001683168-25-003708.md) | [6,217](/filings/0001683168-25-008330.md) | [6,350](/filings/0001683168-26-001109.md) | [6,917](/filings/0001683168-26-003818.md) | [7,715](/filings/0001683168-25-008330.md) | [7,715](/filings/0001683168-26-001109.md) | [7,794](/filings/0001683168-26-003818.md) |

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

Shares outstanding: 10,972,792 at 2026-09-20, from the cover of the [10-K filed 2026-09-28](/filings/0001683168-26-007462.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:26 ET. No prices; not investment advice.