POCI PRECISION OPTICS CORPORATION, INC.

Overview and Growth

In fiscal 2026, PRECISION OPTICS CORPORATION, INC. recorded $31.53M of revenue, net loss of $3.63M, and an operating cash outflow of $1.55M. The $31.53M revenue base provides substantial context for the company’s earnings, cash generation, and capital requirements. Revenue was 65.2% above fiscal 2025 revenue of $19.09M, marking a year-over-year increase. Diluted earnings per share were -$0.43, translating the period’s attributable earnings into the amount reported for each diluted share. The company employed $32.34M of total assets, the balance-sheet base supporting its current operating and cash-flow results. Revenue equaled 0.98x of total assets, indicating how much reported top-line activity the company produced relative to its period-end asset base.

Profitability

After reported cost of revenue, the company retained $5.43M as gross profit before recognizing operating expenses and other items. The gross-profit relationship equaled 17.2% of revenue, quantifying the portion retained before operating expenses were recognized. The reported operating result was an operating loss of $3.51M, reflecting costs that exceeded gross profit. An operating margin of -11.1% reflected costs exceeding revenue-level gross profit by 11.1% of sales. After all below-operating-line items, the company recorded a net loss of $3.63M for the fiscal year. Net margin was -11.5%, reflecting a loss equal to 11.5% of reported revenue. Before income taxes, the company recorded a loss of $3.62M, bridging the operating result to the final net loss. Measured against revenue, the pretax deficit represented 11.5%. Income tax expense totaled $4.96K, providing the reported tax component that separates pretax and after-tax earnings. The loss-to-equity relationship was 17.8%, placing the bottom-line deficit against shareholder capital. The net loss equaled 11.2% of period-end assets, showing the deficit relative to the asset base. The net loss narrowed to $3.63M from $5.78M in fiscal 2025.

Liquidity and Capital Structure

Total assets were $32.34M, supported by $11.99M of liabilities and $20.35M of shareholder equity. Current assets were $20.11M against $8.83M of current liabilities, framing the resources and obligations classified within the near-term balance-sheet horizon. The current ratio was 2.28x, with current assets exceeding current liabilities and providing a short-term liquidity cushion. Cash and equivalents totaled $9.84M, identifying the most liquid reported component available within the broader current-asset balance. The cash balance equaled 111.5% of current liabilities, showing how much near-term coverage came from cash alone. Total debt was $1.29M, establishing the amount of borrowing carried within the company’s capital structure. The debt-to-equity relationship was 0.06x, showing how much debt the company carried for each unit of book equity. Relative to total assets, debt measured 4.0%, showing how much of the asset base was matched by borrowing. Liabilities represented 37.1% of total assets, quantifying the liability-funded share of the company’s resource base. Measured against total assets, cash and equivalents represented 30.4%, a balance-sheet composition measure rather than a liquidity forecast. Total assets were 63.4% higher than fiscal 2025 assets of $19.79M, measuring the company’s own balance-sheet change. Book equity was 66.0% higher than fiscal 2025 equity of $12.26M, showing how shareholder capital changed year over year. Cash and equivalents were 454.8% higher than fiscal 2025 cash of $1.77M, showing the year-over-year change in liquid resources.

Cash Flow and Earnings Quality

The company reported an operating cash outflow of $1.55M, rather than cash generation from operations. Capital expenditures used $426.79K in addition to the operating cash outflow, increasing the total cash consumed by operations and investment during the period. Negative free cash flow was $1.98M, leaving a cash deficit after capital spending and reducing financial flexibility. Relative to revenue, the post-investment cash deficit represented 6.3%. Relative to total assets, the post-investment cash deficit measured 6.1%.

Based on the annual report for the fiscal year ending Jun 30, 2026. Analysis generated Oct 21, 2026.