What is Precision Optics Corporation, Inc.'s earnings per share (EPS)?

Precision Optics Corporation, Inc. (POCI) reported diluted earnings per share of -$0.43 for fiscal year 2026. This represents a 49.4% change compared to the previous fiscal year. EPS represents the portion of a company's net income allocated to each outstanding share of common stock and is widely used to evaluate profitability on a per-share basis.

Precision Optics Corporation, Inc. (POCI) Financials

POCI

FY2026 annual

Revenue $31.5M +65.2% YoY

Net Income -$3.6M +37.2% YoY

EPS (Diluted) -$0.43 +49.4% YoY

Free Cash Flow -$2.0M +45.4% YoY

Market Cap $46.9M as of Oct 20, 2026

Price / Sales 1.5x on $31.5M revenue, FY2026

Price / Earnings n/m net loss, so no earnings multiple, FY2026

Price / Book 2.3x on $20.3M equity, Q4 FY2026

A multiple compares the market's price with a filed figure; it says what the market pays, not how the business is doing. The market capitalization is the vendor's as of Oct 20, 2026; every other figure is from the SEC filings on this page. Not financial advice.

Source SEC Filings (10-K/10-Q) Latest period FY2026, ended Jun 30, 2026 Reported Sep 28, 2026 Currency USD FYE June

Newest figures come from the 10-K for FY2026, filed Sep 28, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the POCI SEC filings page.

Precision Optics Corporation, Inc. (POCI) reported $31.5M in revenue for fiscal year 2026, up 65.2% from the prior fiscal year. This page shows its income statement, balance sheet, cash flow statement, and key financial ratios. View 15 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).

Rhea AI POCI FY2026 2026-09-28

Revenue rebounded sharply, but thin gross margins and recurring losses mean growth still depends on outside capital.

Revenue reached $31.5M in FY2026 from $19.1M, but the nearly unchanged gross-margin profile indicates volume-led scale-up, not richer unit economics. Operating margin improved to -11.1% from -29.1% while SG&A was nearly flat, pointing to fixed-cost absorption as the main mechanism.

Cash conversion remains the central constraint: FY2026 net loss was $3.6M, while operating cash flow was -$1.6M. Financing inflow of $10.0M was the dominant cash source, so the stronger balance sheet reflects capital inflows rather than cash generated by operations.

Deleveraging is visible in the reported structure: debt-to-equity fell from 0.1x to 0.0x, reducing reliance on debt. A 2.3x current ratio and a reported liquidity comparison of 76.2 months indicate greater short-term financial flexibility, even as operating cash flow remained negative.

Financial Health Signals

Financial Health Score 51/100

Scored as: Emerging companies peer group

Scored against emerging companies for FY2026. Each of the six dimensions is a percentile rank within that peer group; the overall is their average, with missing dimensions counted as zero out of six. A high score means strong standing among peers, not absolute cross-industry strength. How this score is calculated →

Health score ≠ stock price. This rates the quality of Precision Optics Corporation, Inc.'s business: profitability, growth, balance sheet strength. It doesn't tell you whether the stock is a good buy at today's price. Not financial advice. Use it alongside valuation analysis and your own research.

Cash Runway

Precision Optics Corporation, Inc. held $9.8M in cash, cash equivalents and investments at the end of fiscal year 2026, and its operations used $1.6M of cash that year. Cash Runway ranks emerging companies on the size of that balance against the outflow behind it, and Precision Optics Corporation, Inc. scores 72/100 among other emerging companies.

Dilution

Precision Optics Corporation, Inc. had 11M shares outstanding at the end of fiscal year 2026, against 8M in fiscal year 2025. Dilution ranks emerging companies on how fast that count has grown over three years, where a slower rise is the better one, and Precision Optics Corporation, Inc. scores 26/100 among other emerging companies.

R&D Intensity

Precision Optics Corporation, Inc. spent $1.0M on research and development in fiscal year 2026, which was 2.9% of its operating costs that year. R&D Intensity ranks emerging companies on the share of operating costs that goes into research, and Precision Optics Corporation, Inc. scores 17/100 among other emerging companies.

Revenue Progress

Precision Optics Corporation, Inc. reported revenue of $31.5M in fiscal year 2026, against $19.1M in fiscal year 2025. Revenue Progress ranks emerging companies on the three-year path of that line, and Precision Optics Corporation, Inc. scores 71/100 among other emerging companies.

Burn Trend

Precision Optics Corporation, Inc.'s operations used $1.6M of cash in fiscal year 2026, against $3.4M used in fiscal year 2025. Burn Trend ranks emerging companies on which way that figure has moved over three years, and Precision Optics Corporation, Inc. scores 68/100 among other emerging companies.

Balance Sheet

Precision Optics Corporation, Inc.'s cash, cash equivalents and investments came to $9.8M at the end of fiscal year 2026, against $12.0M of total liabilities. Balance Sheet ranks emerging companies on that comparison, and Precision Optics Corporation, Inc. scores 54/100 among other emerging companies.

Altman Z-Score Distress

0.76

Precision Optics Corporation, Inc. scores 0.76, below the 1.81 distress threshold. The score is driven primarily by a large market capitalization ($46.9M) relative to total liabilities ($12.0M). This indicates elevated financial distress risk and warrants close attention to liquidity and debt levels.

Distress-screening estimate for non-financial companies. Not computed for banks or insurers, where the Altman model does not apply.

Piotroski F-Score Neutral

5/9

Precision Optics Corporation, Inc. passes 5 of 9 financial strength tests. 2 of 4 profitability signals pass, 2 of 3 leverage/liquidity signals pass, 1 of 2 efficiency signals pass.

Earnings Quality No Cash Backing

N/A

Precision Optics Corporation, Inc. reported a net loss of $3.6M while operations used $1.6M of cash. With neither figure positive, the ratio between the two carries no quality signal.

Interest Coverage At Risk

N/A

Precision Optics Corporation, Inc. reported an operating loss of $3.5M against $148K in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations.

Key Financial Metrics

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Earnings & Revenue

Revenue

$8.8M

YoY+42.0%

QoQ+0.8%

5Y CAGR+26.8%

10Y CAGR+24.7%

Precision Optics Corporation, Inc. generated $8.8M in revenue in Q4 2026. This represents an increase of 42.0% from the same quarter a year earlier. Against the prior quarter it is up 0.8%.

EBITDA

-$42K

YoY+96.8%

QoQ-479.1%

Precision Optics Corporation, Inc.'s EBITDA was -$42K in Q4 2026, measuring earnings before interest, taxes, depreciation, and amortization. This represents an increase of 96.8% from the same quarter a year earlier. Against the prior quarter it is down 479.1%.

Net Income

-$104K

YoY+92.6%

QoQ+4.2%

Precision Optics Corporation, Inc. reported -$104K in net income in Q4 2026. This represents an increase of 92.6% from the same quarter a year earlier. Against the prior quarter it is up 4.2%.

EPS (Diluted)

$0.03

YoY+116.7%

QoQ+400.0%

Precision Optics Corporation, Inc. earned $0.03 per diluted share (EPS) in Q4 2026. This represents an increase of 116.7% from the same quarter a year earlier. Against the prior quarter it is up 400.0%.

Cash & Balance Sheet

Cash & Debt

$9.8M

YoY+454.8%

QoQ-7.9%

5Y CAGR+62.8%

10Y CAGR+69.6%

Precision Optics Corporation, Inc. held $9.8M in cash against $711K in long-term debt as of Q4 2026.

Shares Outstanding

11M

YoY+42.2%

QoQ+0.3%

5Y CAGR-3.7%

10Y CAGR+3.8%

Precision Optics Corporation, Inc. had 11M shares outstanding in Q4 2026. This represents an increase of 42.2% from the same quarter a year earlier. Against the prior quarter it is up 0.3%.

Free Cash Flow

Not reported for Q4 2026.

Dividends Per Share

Not reported for Q4 2026.

Margins & Returns

Gross Margin

25.3%

YoY+12.4pp

QoQ+1.7pp

5Y change-4.1pp

10Y change-7.8pp

Precision Optics Corporation, Inc.'s gross margin was 25.3% in Q4 2026, indicating the percentage of revenue retained after direct costs. This is up 12.4 percentage points from the same quarter a year earlier. Against the prior quarter it is up 1.7 percentage points.

Operating Margin

-1.2%

YoY+20.7pp

QoQ-0.5pp

5Y change+15.2pp

Precision Optics Corporation, Inc.'s operating margin was -1.2% in Q4 2026, reflecting core business profitability. This is up 20.7 percentage points from the same quarter a year earlier. Against the prior quarter it is down 0.5 percentage points.

Net Margin

-1.2%

YoY+21.5pp

QoQ+0.1pp

5Y change+15.4pp

10Y change+14.3pp

Precision Optics Corporation, Inc.'s net profit margin was -1.2% in Q4 2026, showing the share of revenue converted to profit. This is up 21.5 percentage points from the same quarter a year earlier. Against the prior quarter it is up 0.1 percentage points.

Return on Equity

-0.5%

YoY+10.9pp

QoQ0.0pp

5Y change+12.4pp

10Y change+24.9pp

Precision Optics Corporation, Inc.'s ROE was -0.5% in Q4 2026, measuring profit generated per dollar of shareholder equity. This is up 10.9 percentage points from the same quarter a year earlier. It is unchanged from the prior quarter.

Capital Allocation

R&D Spending

$204K

YoY-10.5%

QoQ-23.5%

5Y CAGR+2.5%

10Y CAGR+7.3%

Precision Optics Corporation, Inc. invested $204K in research and development in Q4 2026. This represents a decrease of 10.5% from the same quarter a year earlier. Against the prior quarter it is down 23.5%.

Share Buybacks

Not reported for Q4 2026.

Capital Expenditures

Not reported for Q4 2026.

POCI Income Statement

Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

POCI quarterly income statement

Metric	FY2610-K	FY2510-K	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K
Revenue	$31.5M+65.2%	$19.1M-0.1%	$19.1M-9.2%	$21.0M+34.2%	$15.7M+46.9%	$10.7M+7.6%	$9.9M+45.8%	$6.8M+68.5%	$4.0M+28.0%	$3.2M-19.5%	$3.9M+0.1%	$3.9M+7.1%	$3.7M+44.9%	$2.5M+17.1%	$2.2M
Cost of Revenue	$26.1M+66.4%	$15.7M+17.9%	$13.3M0.0%	$13.3M+23.8%	$10.8M+48.5%	$7.2M+10.4%	$6.6M+40.1%	$4.7M+83.2%	$2.6M+7.4%	$2.4M-20.0%	$3.0M-4.5%	$3.1M+9.2%	$2.9M+52.8%	$1.9M+16.9%	$1.6M
Gross Profit	$5.4M+59.5%	$3.4M-41.3%	$5.8M-25.0%	$7.7M+56.9%	$4.9M+43.5%	$3.4M+2.1%	$3.4M+58.4%	$2.1M+43.2%	$1.5M+91.5%	$774K-17.9%	$942K+18.0%	$798K-0.3%	$801K+22.4%	$654K+17.4%	$557K
R&D Expenses	$1.0M-10.8%	$1.2M+17.9%	$982K-1.1%	$992K+48.9%	$666K+6.8%	$624K-29.6%	$886K+75.4%	$505K+10.7%	$456K-1.7%	$464K-2.9%	$478K-3.0%	$493K+4.6%	$471K-25.3%	$630K-5.2%	$665K
SG&A Expenses	$7.9M+1.4%	$7.8M+3.4%	$7.5M+2.2%	$7.4M+31.5%	$5.6M+51.1%	$3.7M-4.7%	$3.9M+85.5%	$2.1M+52.9%	$1.4M+4.6%	$1.3M-15.4%	$1.6M+0.4%	$1.5M+2.8%	$1.5M+19.2%	$1.3M+6.2%	$1.2M
Operating Income	-$3.5M+36.8%	-$5.6M-103.8%	-$2.7M-326.6%	-$639K+57.8%	-$1.5M-67.2%	-$906K+36.4%	-$1.4M-132.3%	-$613K-75.7%	-$349K+65.2%	-$1.0M+5.0%	-$1.1M+13.0%	-$1.2M-4.6%	-$1.2M+5.9%	-$1.2M+4.1%	-$1.3M
EBITDA	-$3.2M+39.5%	-$5.3M-112.5%	-$2.5M-487.2%	-$428K+67.7%	-$1.3M-74.4%	-$759K+42.1%	-$1.3M-128.4%	-$574K-78.6%	-$321K+66.8%	-$969K+5.9%	-$1.0M+13.6%	-$1.2M-4.6%	-$1.1M+5.9%	-$1.2M+3.9%	-$1.3M
Interest Expense	$148K-34.8%	$227K+0.8%	$225K+2.8%	$219K+40.6%	$156K+2835.8%	$5K+429.1%	$1K-29.2%	$1K-23.8%	$2K-40.9%	$3K+570.4%	$469	$0	$0-100.0%	$1K-95.3%	$30K
Income Tax	$5K+156.1%	$2K0.0%	$2K0.0%	$2K+103.4%	$952+4.4%	$912-57.9%	$2K+137.4%	$9120.0%	$9120.0%	$9120.0%	$9120.0%	$9120.0%	$9120.0%	$9120.0%	$912
Net Income	-$3.6M+37.2%	-$5.8M-95.8%	-$3.0M-1940.9%	-$145K+84.4%	-$928K-802.8%	-$103K+92.8%	-$1.4M-131.9%	-$615K-75.0%	-$351K+65.1%	-$1.0M+2.7%	-$1.0M+12.2%	-$1.2M-1.6%	-$1.2M+35.1%	-$1.8M-286.0%	$961K
EPS (Basic)	-$0.43+49.4%	-$0.85-73.5%	-$0.49-1533.3%	-$0.03+83.3%	-$0.18-1700.0%	-$0.01	N/A	-$0.05-25.0%	-$0.04+66.7%	-$0.12+20.0%	-$0.15+21.1%	-$0.19+26.9%	-$0.26+49.0%	-$0.51-161.4%	$0.83
EPS (Diluted)	-$0.43+49.4%	-$0.85-73.5%	-$0.49-1533.3%	-$0.03	-$0.18	-$0.01	N/A	-$0.05-25.0%	-$0.04+66.7%	-$0.12+20.0%	-$0.15+21.1%	-$0.19+26.9%	-$0.26+49.0%	-$0.51	$0.78
Diluted Shares (Avg)	9M+25.6%	7M+11.9%	6M+7.1%	6M	5M	13M	N/A	N/A	N/A	8M+16.6%	7M+14.1%	6M+40.8%	4M+26.5%	4M	1M

Metric	Q4'2610-K	Q3'2610-Q	Q2'2610-Q	Q1'2610-Q	Q4'2510-K	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q
Revenue	$8.8M+42.0%	$8.7M+108.0%	$7.4M+62.8%	$6.7M+59.2%	$6.2M+31.1%	$4.2M-20.2%	$4.5M-6.2%	$4.2M-2.9%
Cost of Revenue	$6.6M+21.7%	$6.7M+76.5%	$7.2M+107.2%	$5.7M+86.2%	$5.4M+45.8%	$3.8M+11.4%	$3.5M+2.5%	$3.1M+7.8%
Gross Profit	$2.2M+178.2%	$2.1M+392.0%	$205K-80.9%	$946K-15.3%	$799K-22.0%	$418K-77.5%	$1.1M-26.3%	$1.1M-23.7%
R&D Expenses	$204K-10.5%	$267K+26.5%	$250K-21.5%	$312K-22.2%	$228K-35.6%	$211K+9.6%	$318K+43.3%	$401K+88.3%
SG&A Expenses	$2.1M+10.3%	$1.9M-17.4%	$1.7M+2.1%	$2.2M+13.6%	$1.9M-4.9%	$2.2M+16.7%	$1.7M-14.0%	$2.0M+18.6%
Operating Income	-$107K+92.1%	-$64K+96.8%	-$1.7M-91.5%	-$1.6M-27.9%	-$1.4M0.0%	-$2.0M-688.4%	-$910K-29.2%	-$1.2M-207.7%
EBITDA	-$42K+96.8%	$11K+100.6%	-$1.7M-93.8%	-$1.5M-27.6%	-$1.3M-0.2%	-$2.0M-858.2%	-$861K-32.1%	-$1.2M-238.9%
Interest Expense	$33K-26.5%	$35K-39.9%	$38K-35.5%	$42K-35.0%	$45K-15.6%	$58K-0.1%	$60K+9.2%	$64K+8.8%
Income Tax	N/A	$9K	N/A	N/A	N/A	$0	N/A	N/A
Net Income	-$104K+92.6%	-$108K+94.8%	-$1.8M-83.6%	-$1.6M-24.8%	-$1.4M+0.6%	-$2.1M-561.3%	-$970K-27.8%	-$1.3M-182.3%
EPS (Basic)	$0.03+116.7%	-$0.01+96.7%	-$0.23-53.3%	-$0.210.0%	-$0.18+25.0%	-$0.30-500.0%	-$0.15-15.4%	-$0.21-162.5%
EPS (Diluted)	$0.03+116.7%	-$0.01	-$0.23-53.3%	-$0.210.0%	-$0.18+25.0%	-$0.30-500.0%	-$0.15-15.4%	-$0.21-162.5%
Diluted Shares (Avg)	N/A	8M	8M+21.5%	8M+24.1%	N/A	7M+14.0%	6M+4.7%	6M+2.5%

POCI Balance Sheet

POCI quarterly balance sheet

Metric	FY2610-K	FY2510-K	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K
Total Assets	$32.3M+63.4%	$19.8M+17.0%	$16.9M-14.3%	$19.7M+18.2%	$16.7M+166.8%	$6.3M-1.4%	$6.4M-15.2%	$7.5M+198.4%	$2.5M+39.5%	$1.8M-15.2%	$2.1M+4.0%	$2.0M+11.2%	$1.8M-20.3%	$2.3M+84.8%	$1.2M
Current Assets	$20.1M+99.9%	$10.1M+41.3%	$7.1M-27.8%	$9.9M+51.6%	$6.5M+36.2%	$4.8M-3.4%	$4.9M-22.3%	$6.4M+163.7%	$2.4M+42.2%	$1.7M-16.0%	$2.0M+2.8%	$2.0M+8.4%	$1.8M-20.1%	$2.3M+88.6%	$1.2M
Cash & Equivalents	$9.8M+454.8%	$1.8M+337.7%	$405K-86.1%	$2.9M+383.0%	$606K-29.7%	$862K-24.1%	$1.1M-50.4%	$2.3M+468.2%	$403K+240.1%	$118K+136.5%	$50K-79.2%	$241K+19.1%	$202K-80.4%	$1.0M+609.0%	$146K
Short-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Inventory	$3.8M+7.5%	$3.6M+24.2%	$2.9M+3.3%	$2.8M-8.1%	$3.0M+60.3%	$1.9M-14.2%	$2.2M+26.7%	$1.7M+51.6%	$1.1M+8.4%	$1.1M-6.9%	$1.1M+5.6%	$1.1M+8.5%	$989K+10.3%	$896K+31.2%	$683K
Accounts Receivable	$5.9M+37.1%	$4.3M+22.3%	$3.5M-9.3%	$3.9M+46.7%	$2.7M+41.8%	$1.9M+26.8%	$1.5M-31.6%	$2.2M+171.7%	$797K+70.1%	$469K-37.6%	$750K+27.6%	$588K+10.7%	$531K+90.5%	$279K-18.5%	$342K
Long-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Goodwill	$8.8M0.0%	$8.8M0.0%	$8.8M0.0%	$8.8M0.0%	$8.8M+1183.2%	$688K0.0%	$688K0.0%	$688K	$0	N/A	N/A	N/A	N/A	N/A	N/A
Total Liabilities	$12.0M+59.1%	$7.5M+10.0%	$6.8M-11.0%	$7.7M-0.5%	$7.7M+173.2%	$2.8M-20.9%	$3.6M-13.0%	$4.1M+111.4%	$1.9M+56.8%	$1.2M-19.1%	$1.5M+11.7%	$1.4M+25.5%	$1.1M+84.8%	$593K-18.5%	$727K
Current Liabilities	$8.8M+43.5%	$6.2M+25.4%	$4.9M-6.7%	$5.3M+14.7%	$4.6M+82.7%	$2.5M-20.3%	$3.1M-12.8%	$3.6M+86.8%	$1.9M+58.6%	$1.2M-19.0%	$1.5M+9.4%	$1.4M+25.5%	$1.1M+84.8%	$593K-18.5%	$727K
Non-Current Liabilities	$3.2M+128.8%	$1.4M-28.8%	$1.9M-20.4%	$2.4M-22.6%	$3.1M+886.0%	$319K-25.9%	$430K-14.8%	$505K+3358.9%	$15K-38.0%	$24K-26.3%	$32K	$0	$0	$0	$0
Long-Term Debt	$711K-44.8%	$1.3M-32.1%	$1.9M-12.7%	$2.2M+11.0%	$2.0M	$0	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Total Equity	$20.3M+66.0%	$12.3M+21.8%	$10.1M-16.4%	$12.0M+34.3%	$9.0M+161.5%	$3.4M+23.8%	$2.8M-17.9%	$3.4M+498.7%	$564K+1.0%	$558K-4.9%	$587K-12.0%	$667K-10.0%	$741K-56.7%	$1.7M+229.3%	$519K
Retained Earnings	-$60.6M-6.4%	-$57.0M-11.3%	-$51.2M-6.1%	-$48.2M-0.3%	-$48.1M-2.0%	-$47.2M-0.2%	-$47.1M-3.1%	-$45.6M-1.4%	-$45.0M-0.8%	-$44.7M-2.3%	-$43.7M-2.4%	-$42.6M-2.8%	-$41.5M-2.9%	-$40.3M-4.6%	-$38.5M

Metric	Q4'2610-K	Q3'2610-Q	Q2'2610-Q	Q1'2610-Q	Q4'2510-K	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q
Total Assets	$32.3M+63.4%	$33.7M+71.7%	$22.9M+30.8%	$22.4M+29.9%	$19.8M+17.0%	$19.6M+7.4%	$17.5M-1.1%	$17.2M-9.6%
Current Assets	$20.1M+99.9%	$21.4M+114.7%	$10.4M+32.9%	$9.9M+31.3%	$10.1M+41.3%	$10.0M+18.8%	$7.8M+0.1%	$7.5M-18.7%
Cash & Equivalents	$9.8M+454.8%	$10.7M+319.2%	$881K+314.9%	$1.4M+119.0%	$1.8M+337.7%	$2.5M+175.4%	$212K-78.5%	$636K-53.6%
Short-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0
Inventory	$3.8M+7.5%	$3.7M+0.8%	$4.3M+10.8%	$3.9M+12.1%	$3.6M+24.2%	$3.7M+21.1%	$3.8M+24.1%	$3.5M+16.5%
Accounts Receivable	$5.9M+37.1%	$6.6M+92.1%	$4.9M+38.9%	$4.2M+34.1%	$4.3M+22.3%	$3.4M-18.9%	$3.5M-0.1%	$3.1M-31.1%
Long-Term Investments	$0	$0	$0	$0	$0	$0	$0	$0
Goodwill	$8.8M0.0%	$8.8M0.0%	$8.8M0.0%	$8.8M0.0%	$8.8M0.0%	$8.8M0.0%	$8.8M0.0%	$8.8M0.0%
Total Liabilities	$12.0M+59.1%	$13.6M+110.7%	$13.6M+68.8%	$11.5M+61.4%	$7.5M+10.0%	$6.4M-8.1%	$8.0M+25.9%	$7.1M-3.7%
Current Liabilities	$8.8M+43.5%	$10.2M+103.5%	$10.0M+55.2%	$7.6M+42.8%	$6.2M+25.4%	$5.0M-2.3%	$6.4M+48.7%	$5.3M+4.1%
Non-Current Liabilities	$3.2M+128.8%	$3.4M+136.0%	$3.6M+123.0%	$3.8M+117.8%	$1.4M-28.8%	$1.4M-23.8%	$1.6M-21.6%	$1.8M-21.6%
Long-Term Debt	$711K-44.8%	$856K-40.4%	$1.0M-37.9%	$1.1M-34.5%	$1.3M-32.1%	$1.4M-19.9%	$1.6M-16.0%	$1.7M-14.7%
Total Equity	$20.3M+66.0%	$20.1M+52.6%	$9.3M-1.5%	$10.9M+7.8%	$12.3M+21.8%	$13.2M+17.0%	$9.5M-16.3%	$10.1M-13.3%
Retained Earnings	-$60.6M-6.4%	-$60.5M-8.9%	-$60.4M-12.9%	-$58.6M-11.6%	-$57.0M-11.3%	-$55.6M-11.6%	-$53.5M-8.1%	-$52.5M-7.8%

POCI Cash Flow Statement

POCI quarterly cash flow statement

Metric	FY2610-K	FY2510-K	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K
Operating Cash Flow	-$1.6M+54.3%	-$3.4M-26.6%	-$2.7M-3208.7%	-$81K+91.3%	-$933K-2105.1%	$47K+107.9%	-$592K+42.6%	-$1.0M-1125.0%	$101K+115.1%	-$667K+23.8%	-$876K-13.2%	-$774K+12.7%	-$886K+31.5%	-$1.3M+18.4%	-$1.6M
Depreciation & Amortization	$279K+31.5%	$212K0.0%	$212K+0.8%	$211K+10.8%	$190K+29.6%	$147K+30.8%	$112K+191.1%	$39K+41.7%	$27K-19.1%	$34K+30.2%	$26K+21.6%	$21K+6.2%	$20K-4.5%	$21K-10.3%	$23K
Stock-Based Compensation	$1.1M-29.3%	$1.6M+68.0%	$960K+4.4%	$919K+0.4%	$915K+24.7%	$734K+46.1%	$502K+90.8%	$263K+403.1%	$52K-74.0%	$202K-16.5%	$241K+92.1%	$126K-10.9%	$141K+30.1%	$108K+38.4%	$78K
Capital Expenditures	$427K+87.8%	$227K-16.6%	$272K+1523.2%	$17K-85.2%	$113K+49.1%	$76K-36.3%	$119K-14.9%	$140K+3048.3%	$4K-84.0%	$28K+534.0%	$4K-93.0%	$62K+3615.4%	$2K-84.8%	$11K+541.6%	$2K
Free Cash Flow	-$2.0M+45.4%	-$3.6M-22.6%	-$3.0M-2919.6%	-$98K+90.6%	-$1.0M-3462.9%	-$29K+95.9%	-$712K+39.3%	-$1.2M-1317.9%	$96K+113.8%	-$695K+21.1%	-$881K-5.3%	-$836K+5.8%	-$888K+31.9%	-$1.3M+17.8%	-$1.6M
Investing Cash Flow	-$429K-83.9%	-$233K+20.6%	-$294K-459.8%	-$52K+87.1%	-$408K-233.2%	-$122K+92.4%	-$1.6M-3878.7%	-$40K-86.3%	-$22K+35.2%	-$33K-238.6%	$24K	N/A	N/A	-$7K-100.3%	$2.5M
Financing Cash Flow	$10.0M+101.0%	$5.0M+995.2%	$456K-81.4%	$2.5M+126.1%	$1.1M+650.3%	-$197K-118.9%	$1.0M-64.8%	$3.0M+1340.6%	$205K-73.3%	$769K+16.3%	$661K	N/A	N/A	$2.2M+388.1%	-$760K

Metric	Q4'2610-K	Q3'2610-Q	Q2'2610-Q	Q1'2610-Q	Q4'2510-K	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q
Operating Cash Flow	-$649K-55.5%	-$723K+61.4%	-$256K+67.5%	$78K+124.6%	-$418K+57.2%	-$1.9M-774.4%	-$787K-556.6%	-$319K+76.8%
Depreciation & Amortization	$64K+22.3%	$76K+21.2%	$74K+50.8%	$65K+35.0%	$53K-5.7%	$62K+19.2%	$49K-6.6%	$48K-6.3%
Stock-Based Compensation	N/A	$248K-56.0%	$162K-47.4%	$302K+101.9%	N/A	$563K+118.0%	$308K-19.4%	$149K+37.4%
Capital Expenditures	N/A	N/A	N/A	N/A	$46K+297.4%	$127K+16.8%	$30K-75.4%	$24K-20.9%
Free Cash Flow	N/A	N/A	N/A	N/A	-$464K+53.0%	-$2.0M-519.6%	-$817K-238.4%	-$343K+75.6%
Investing Cash Flow	-$81K+3.5%	$49K+155.1%	-$96K-201.2%	-$302K-974.0%	-$84K-608.5%	-$90K+19.4%	-$32K+74.9%	-$28K+35.4%
Financing Cash Flow	-$109K+60.0%	$10.5M+143.7%	-$158K-140.0%	-$158K-127.4%	-$273K-158.3%	$4.3M+1531.1%	$396K+390.2%	$577K+515.5%

Not reported in any period shown, so not listed: Dividends Paid, Share Buybacks.

POCI Financial Ratios

Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.

POCI quarterly financial ratios

Metric	FY2610-K	FY2510-K	FY2410-K	FY2310-K	FY2210-K	FY2110-K	FY2010-K	FY1910-K	FY1810-K	FY1710-K	FY1610-K	FY1510-K	FY1410-K	FY1310-K	FY1210-K
Gross Margin	17.2%-0.6pp	17.8%-12.5pp	30.3%-6.4pp	36.8%+5.3pp	31.4%-0.7pp	32.2%-1.7pp	33.9%+2.7pp	31.2%-5.5pp	36.7%+12.2pp	24.5%+0.5pp	24.1%+3.6pp	20.4%-1.5pp	21.9%-4.0pp	26.0%+0.1pp	25.9%
Operating Margin	-11.1%+17.9pp	-29.1%-14.8pp	-14.3%-11.2pp	-3.0%+6.6pp	-9.7%-1.2pp	-8.5%+5.9pp	-14.3%-5.3pp	-9.0%-0.4pp	-8.6%+23.2pp	-31.8%-4.8pp	-27.0%+4.1pp	-31.0%+0.8pp	-31.8%+17.1pp	-48.9%+10.8pp	-59.7%
Net Margin	-11.5%+18.8pp	-30.3%-14.8pp	-15.4%-14.8pp	-0.7%+5.2pp	-5.9%-5.0pp	-1.0%+13.4pp	-14.4%-5.3pp	-9.0%-0.3pp	-8.7%+23.2pp	-31.9%-5.5pp	-26.4%+3.7pp	-30.1%+1.7pp	-31.8%+39.2pp	-71.0%-115.6pp	44.6%
Return on Equity	-17.8%+29.3pp	-47.1%-17.8pp	-29.3%-28.1pp	-1.2%+9.2pp	-10.3%-7.3pp	-3.0%+48.4pp	-51.4%-33.2pp	-18.2%+44.1pp	-62.3%+118.0pp	-180.3%-4.0pp	-176.2%+0.5pp	-176.8%-20.0pp	-156.7%-52.2pp	-104.5%-289.6pp	185.0%
Return on Assets	-11.2%+18.0pp	-29.2%-11.8pp	-17.4%-16.7pp	-0.7%+4.8pp	-5.6%-3.9pp	-1.6%+20.8pp	-22.4%-14.2pp	-8.2%+5.8pp	-14.0%+41.9pp	-55.9%-7.1pp	-48.7%+9.0pp	-57.7%+5.5pp	-63.2%+14.4pp	-77.6%-154.7pp	77.1%
Current Ratio	2.28+0.6x	1.64+0.2x	1.45-0.4x	1.87+0.5x	1.42-0.5x	1.90+0.3x	1.57-0.2x	1.76+0.5x	1.25-0.1x	1.390.0x	1.34-0.1x	1.43-0.2x	1.66-2.2x	3.83+2.2x	1.66
Debt-to-Equity	0.04-0.1x	0.11-0.1x	0.190.0x	0.180.0x	0.22+0.2x	0.00-1.3x	1.29+0.1x	1.22-2.2x	3.45+1.2x	2.22-0.4x	2.62+0.6x	2.06+0.6x	1.48+1.1x	0.35-1.1x	1.40
Asset Turnover	0.980.0x	0.96-0.2x	1.13+0.1x	1.07+0.1x	0.94-0.8x	1.70+0.1x	1.56+0.7x	0.91-0.7x	1.61-0.1x	1.75-0.1x	1.84-0.1x	1.92-0.1x	1.99+0.9x	1.09-0.6x	1.73
FCF Margin	-6.3%+12.7pp	-19.0%-3.5pp	-15.5%-15.0pp	-0.5%+6.2pp	-6.7%-6.4pp	-0.3%+6.9pp	-7.2%+10.0pp	-17.2%-19.6pp	2.4%+24.4pp	-22.0%+0.4pp	-22.5%-1.1pp	-21.4%+2.9pp	-24.3%+27.5pp	-51.8%+22.0pp	-73.7%

Metric	Q4'2610-K	Q3'2610-Q	Q2'2610-Q	Q1'2610-Q	Q4'2510-K	Q3'2510-Q	Q2'2510-Q	Q1'2510-Q
Gross Margin	25.3%+12.4pp	23.6%+13.6pp	2.8%-20.9pp	14.2%-12.4pp	12.9%-8.8pp	10.0%-25.5pp	23.6%-6.4pp	26.6%-7.3pp
Operating Margin	-1.2%+20.7pp	-0.7%+47.9pp	-23.6%-3.5pp	-23.9%+5.8pp	-21.9%+6.8pp	-48.7%-43.8pp	-20.1%-5.5pp	-29.7%-20.3pp
Net Margin	-1.2%+21.5pp	-1.2%+48.9pp	-24.2%-2.7pp	-24.5%+6.7pp	-22.7%+7.2pp	-50.1%-44.0pp	-21.4%-5.7pp	-31.2%-20.5pp
Return on Equity	-0.5%+10.9pp	-0.5%+15.4pp	-19.1%-8.9pp	-15.0%-2.1pp	-11.4%+2.6pp	-15.9%-13.1pp	-10.2%-3.5pp	-12.9%-9.0pp
Return on Assets	-0.3%+6.8pp	-0.3%+10.4pp	-7.8%-2.2pp	-7.3%+0.3pp	-7.1%+1.2pp	-10.7%-8.9pp	-5.5%-1.2pp	-7.6%-5.2pp
Current Ratio	2.28+0.6x	2.10+0.1x	1.05-0.2x	1.29-0.1x	1.64+0.2x	1.99+0.4x	1.22-0.6x	1.41-0.4x
Debt-to-Equity	0.04-0.1x	0.04-0.1x	0.11-0.1x	0.10-0.1x	0.11-0.1x	0.11-0.1x	0.170.0x	0.170.0x
Asset Turnover	0.270.0x	0.260.0x	0.32+0.1x	0.30+0.1x	0.310.0x	0.21-0.1x	0.260.0x	0.240.0x
FCF Margin	N/A	N/A	N/A	N/A	-7.5%+13.4pp	-47.8%-41.6pp	-18.0%-13.0pp	-8.2%+24.3pp

Similar Companies

Newest fiscal year on record for each company. The health score is the peer-relative Financial Health Score for that year; a dash means no score is published for it.

Company	Fiscal year	Revenue	Net income	Net margin	Market cap	Health score
Precision Optics Corporation, Inc. POCI	FY2026	$31.5M	-$3.6M	-11.5%	$46.9M	51/100
Retractable Technologies, Inc RVP	FY2025	$38.3M	-$12.6M	-32.8%	$17.2M	24/100
Milestone Scientific, Inc. MLSS	FY2025	$9.0M	$5.7M	63.8%	$30.2M	27/100
Nephros Inc. NEPH	FY2025	$18.8M	$1.2M	6.3%	$40.0M	53/100
Harvard Bioscience Inc HBIO	FY2025	$86.5M	-$56.7M	-65.5%	$36.8M	38/100
NexGel, Inc NXGL	FY2025	$11.4M	-$3.0M	-26.3%	$2.8M	37/100

Where Precision Optics Corporation, Inc. Ranks

Frequently Asked Questions

What is Precision Optics Corporation, Inc.'s annual revenue?

Precision Optics Corporation, Inc. (POCI) reported $31.5M in total revenue for fiscal year 2026. This represents a 65.2% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.

How fast is Precision Optics Corporation, Inc.'s revenue growing?

Precision Optics Corporation, Inc. (POCI) revenue grew by 65.2% year-over-year, from $19.1M to $31.5M in fiscal year 2026.

Is Precision Optics Corporation, Inc. profitable?

No, Precision Optics Corporation, Inc. (POCI) reported a net income of -$3.6M in fiscal year 2026, with a net profit margin of -11.5%.

What is Precision Optics Corporation, Inc.'s EBITDA?

Precision Optics Corporation, Inc. (POCI) had EBITDA of -$3.2M in fiscal year 2026, measuring earnings before interest, taxes, depreciation, and amortization.

How much debt does Precision Optics Corporation, Inc. have?

As of fiscal year 2026, Precision Optics Corporation, Inc. (POCI) had $9.8M in cash and equivalents against $711K in long-term debt.

What is Precision Optics Corporation, Inc.'s gross margin?

Precision Optics Corporation, Inc. (POCI) had a gross margin of 17.2% in fiscal year 2026, indicating the percentage of revenue retained after direct costs of goods sold.

What is Precision Optics Corporation, Inc.'s operating margin?

Precision Optics Corporation, Inc. (POCI) had an operating margin of -11.1% in fiscal year 2026, reflecting the profitability of core business operations before interest and taxes.

What is Precision Optics Corporation, Inc.'s net profit margin?

Precision Optics Corporation, Inc. (POCI) had a net profit margin of -11.5% in fiscal year 2026, representing the share of revenue converted into profit after all expenses.

What is Precision Optics Corporation, Inc.'s return on equity (ROE)?

Precision Optics Corporation, Inc. (POCI) has a return on equity of -17.8% for fiscal year 2026, measuring how efficiently the company generates profit from shareholder equity.

What is Precision Optics Corporation, Inc.'s free cash flow?

Precision Optics Corporation, Inc. (POCI) recorded an outflow of $2.0M in free cash flow during fiscal year 2026. This represents a 45.4% change compared to the previous fiscal year. Free cash flow represents the cash a company generates after accounting for capital expenditures, and is widely used to assess financial flexibility and shareholder value.

What is Precision Optics Corporation, Inc.'s operating cash flow?

Precision Optics Corporation, Inc. (POCI) recorded an outflow of $1.6M in operating cash flow during fiscal year 2026, representing cash used by core business activities.

What are Precision Optics Corporation, Inc.'s total assets?

Precision Optics Corporation, Inc. (POCI) had $32.3M in total assets as of fiscal year 2026, including both current and long-term assets.

What are Precision Optics Corporation, Inc.'s capital expenditures?

Precision Optics Corporation, Inc. (POCI) invested $427K in capital expenditures during fiscal year 2026, funding long-term assets and infrastructure.

How much does Precision Optics Corporation, Inc. spend on research and development?

Precision Optics Corporation, Inc. (POCI) invested $1.0M in research and development during fiscal year 2026.

How many shares does Precision Optics Corporation, Inc. have outstanding?

Precision Optics Corporation, Inc. (POCI) had 11M shares outstanding as of fiscal year 2026.

What is Precision Optics Corporation, Inc.'s current ratio?

Precision Optics Corporation, Inc. (POCI) had a current ratio of 2.28 as of fiscal year 2026, which is generally considered healthy.

What is Precision Optics Corporation, Inc.'s debt-to-equity ratio?

Precision Optics Corporation, Inc. (POCI) had a debt-to-equity ratio of 0.04 as of fiscal year 2026, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is Precision Optics Corporation, Inc.'s return on assets (ROA)?

Precision Optics Corporation, Inc. (POCI) had a return on assets of -11.2% for fiscal year 2026, measuring how efficiently the company uses its assets to generate profit.

What is Precision Optics Corporation, Inc.'s P/E ratio?

Precision Optics Corporation, Inc. (POCI) has no price-to-earnings ratio at the moment: net loss, so no earnings multiple (FY2026). The market capitalization is $46.9M as of Oct 20, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.

What is Precision Optics Corporation, Inc.'s price-to-sales ratio?

Precision Optics Corporation, Inc. (POCI) trades at 1.5x sales, its market capitalization divided by revenue of $31.5M revenue, FY2026. The market capitalization is $46.9M as of Oct 20, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.

How does Precision Optics Corporation, Inc.'s liquidity compare with its operating cash outflow?

At the end of fiscal year 2026, Precision Optics Corporation, Inc. (POCI) held $9.8M in cash, cash equivalents and investments, and reported an operating cash outflow of $1.6M over that year. Dividing the one by the other, the reported balance equals about 76 months of the outflow reported that year. This is arithmetic over figures already filed, not a projection: it assumes nothing about future spending, financing or operations.

What is Precision Optics Corporation, Inc.'s Altman Z-Score?

Precision Optics Corporation, Inc. (POCI) has an Altman Z-Score of 0.76, placing it in the Distress Zone (elevated bankruptcy risk). The Z-Score combines five financial ratios (working capital, retained earnings, EBIT, market capitalization, and revenue relative to total assets) to predict the likelihood of bankruptcy. Scores above 2.99 indicate financial safety while scores below 1.81 suggest financial distress. Learn more in our complete guide to financial health indicators.

What is Precision Optics Corporation, Inc.'s Piotroski F-Score?

Precision Optics Corporation, Inc. (POCI) has a Piotroski F-Score of 5 out of 9, indicating neutral financial health. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.

Are Precision Optics Corporation, Inc.'s earnings high quality?

Precision Optics Corporation, Inc. (POCI) reported a net loss of $3.6M while operations used $1.6M of cash. With neither figure positive, the ratio between the two carries no quality signal. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.

Can Precision Optics Corporation, Inc. cover its interest payments?

Precision Optics Corporation, Inc. (POCI) reported an operating loss of $3.5M against $148K in interest expense. There is no operating profit to cover interest, so interest must be met from cash reserves or from financing rather than from operations. This ratio divides operating income by interest expense. Ratios above 5x indicate strong debt-servicing ability, while ratios below 2x suggest the company may face difficulty meeting interest payments if earnings decline. Learn more in our complete guide to financial health indicators.

How financially healthy is Precision Optics Corporation, Inc.?

Precision Optics Corporation, Inc. (POCI) scores 51 out of 100 on our Financial Health Score, indicating moderate standing within its emerging companies peer group. The score is a 0-100 composite of six dimensions (Cash Runway, Dilution, R&D Intensity, Revenue Progress, Burn Trend, Balance Sheet), each ranked as a percentile relative to companies in the same scoring family (banks against banks, REITs against REITs, and so on) rather than across all industries. It rates the quality of the business, not whether the stock is fairly priced, and is not financial advice. Learn more in our complete guide to financial health indicators.