What is POSITRON CORP's earnings per share (EPS)?

POSITRON CORP (POSC) reported diluted earnings per share of -$0.34 for fiscal year 2025. This represents a -277.8% 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.

POSITRON CORP (POSC) Financials

POSC

FY2025 annual

Revenue $461K -21.5% YoY

Net Income -$10.6M -345.7% YoY

EPS (Diluted) -$0.34 -277.8% YoY

Operating Cash Flow -$4.7M -171.6% YoY

Market Cap $58.8M as of Sep 11, 2026

Price / Sales 127x on $461K revenue, FY2025

Price / Earnings n/m net loss, so no earnings multiple, FY2025

Price / Book n/m negative shareholder equity, so no book multiple, Q2 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 Sep 11, 2026; every other figure is from the SEC filings on this page. Not financial advice.

Source SEC Filings (10-K/10-Q) Latest period Q2 FY2026, ended Jun 30, 2026 Reported Aug 14, 2026 Currency USD FYE December

Newest figures come from the 10-Q for Q2 FY2026, filed Aug 14, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the POSC SEC filings page.

POSITRON CORP (POSC) reported $461K in revenue for fiscal year 2025, down 21.5% from the prior fiscal year. This page shows its income statement, balance sheet, cash flow statement, and key financial ratios. View 7 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 POSC FY2025 2026-08-29

Financing replaced operating economics in FY2025 as shrinking revenue met sharply negative gross margins and a newly positive equity balance.

The balance-sheet repair is largely financing-led: FY2025 financing cash flow reached $7.25M while the current ratio rose to 1.4x and equity turned positive. Yet operating cash flow worsened from -$1.7M to -$4.7M, so improved balance-sheet capacity does not reflect self-funding operations. This separates liquidity structure from earnings quality: external funding improved the former while losses weakened the latter.

Revenue fell 21.5% in FY2025, while cost of revenue exceeded sales. Gross margin moved from -58.2% to -458.2%, indicating deterioration in the underlying economics before overhead. The result is a gross loss rather than merely a thinner contribution margin, leaving less revenue available to absorb fixed costs.

Overhead became less flexible: SG&A expanded from $1.9M to $8.4M as revenue contracted, amplifying the operating loss. Accounts receivable was only $8K and inventory fell to $680K, so working-capital balances were not the main source of the cash strain.

Financial Health Signals

Financial health score not available

POSITRON CORP does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.

Altman Z-Score Distress

-45.20

POSITRON CORP scores -45.20, below the 1.81 distress threshold. The score is driven primarily by a large market capitalization ($58.8M) relative to total liabilities ($2.6M). 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 Weak

2/9

POSITRON CORP passes 2 of 9 financial strength tests. 1 of 4 profitability signals pass, 1 of 3 leverage/liquidity signals pass, neither operating efficiency signal passes.

Earnings Quality No Cash Backing

N/A

POSITRON CORP reported a net loss of $10.6M while operations used $4.7M of cash. With neither figure positive, the ratio between the two carries no quality signal.

Interest Coverage At Risk

N/A

POSITRON CORP reported an operating loss of $10.5M against $125K 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

$112K

YoY-6.9%

QoQ+0.7%

POSITRON CORP generated $112K in revenue in Q2 2026. This represents a decrease of 6.9% from the same quarter a year earlier. Against the prior quarter it is up 0.7%.

EBITDA

-$794K

YoY+31.8%

QoQ+41.4%

POSITRON CORP's EBITDA was -$794K in Q2 2026, measuring earnings before interest, taxes, depreciation, and amortization. This represents an increase of 31.8% from the same quarter a year earlier. Against the prior quarter it is up 41.4%.

Net Income

-$821K

YoY+31.0%

QoQ+40.4%

POSITRON CORP reported -$821K in net income in Q2 2026. This represents an increase of 31.0% from the same quarter a year earlier. Against the prior quarter it is up 40.4%.

EPS (Diluted)

-$0.03

YoY+25.0%

QoQ+25.0%

POSITRON CORP earned -$0.03 per diluted share (EPS) in Q2 2026. This represents an increase of 25.0% from the same quarter a year earlier. Against the prior quarter it is up 25.0%.

Cash & Balance Sheet

Cash & Debt

$357K

QoQ-74.6%

POSITRON CORP held $357K in cash against $137K in long-term debt as of Q2 2026, with $2.3M of liabilities due within a year.

Shares Outstanding

33M

QoQ0.0%

POSITRON CORP had 33M shares outstanding in Q2 2026. It is unchanged from the prior quarter.

Free Cash Flow

Not reported for Q2 2026.

Dividends Per Share

Not reported for Q2 2026.

Margins & Returns

Gross Margin

Not shown for Q2 2026: the reported ratio is below -100.0% of revenue, so it does not read as a share of revenue.

Operating Margin

Not shown for Q2 2026: the reported ratio is below -100.0% of revenue, so it does not read as a share of revenue.

Net Margin

Not shown for Q2 2026: the reported ratio is below -100.0% of revenue, so it does not read as a share of revenue.

Return on Equity

Not reported for Q2 2026.

Capital Allocation

None of these metrics is reported for Q2 2026.

POSC 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.

POSC quarterly income statement

Metric	FY2510-K	FY2410-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K	FY1010-K
Revenue	$461K-21.5%	$588K	$1.5M-10.1%	$1.6M-41.8%	$2.8M-58.0%	$6.7M+44.1%	$4.6M
Cost of Revenue	$2.6M+177.1%	$929K	$1.4M+12.9%	$1.2M-38.8%	$2.0M-69.1%	$6.4M+39.9%	$4.6M
Gross Profit	-$2.1M-518.2%	-$342K	$104K-75.5%	$424K-48.9%	$829K+199.3%	$277K+369.5%	$59K
R&D Expenses	N/A	N/A	$471K-16.5%	$564K-40.0%	$940K-28.5%	$1.3M+3.1%	$1.3M
SG&A Expenses	$8.4M+350.0%	$1.9M	$2.2M-21.2%	$2.8M-35.8%	$4.3M+86.8%	$2.3M-80.9%	$12.1M
Operating Income	-$10.5M-376.1%	-$2.2M	-$2.7M+17.8%	-$3.3M+29.3%	-$4.7M-7.5%	-$4.4M+69.6%	-$14.4M
EBITDA	-$10.5M-379.7%	-$2.2M	-$2.6M+18.5%	-$3.2M+29.3%	-$4.5M-4.2%	-$4.3M+70.0%	-$14.4M
Interest Expense	$125K-12.0%	$142K	$1.8M-14.7%	$2.1M+21.9%	$1.8M+47.9%	$1.2M+2655.8%	$43K
Income Tax	N/A	N/A	$0	$0	$0	$0	N/A
Net Income	-$10.6M-345.7%	-$2.4M	-$2.6M+63.6%	-$7.1M+10.7%	-$8.0M-30.0%	-$6.1M+44.0%	-$10.9M
EPS (Basic)	-$0.34-277.8%	-$0.09	N/A	N/A	N/A	N/A	N/A
EPS (Diluted)	-$0.34-277.8%	-$0.09	N/A	N/A	N/A	N/A	N/A
Diluted Shares (Avg)	31M+18.9%	26M	N/A	N/A	N/A	N/A	N/A

Metric	Q2'2610-Q	Q1'2610-Q	Q4'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-K	Q3'1510-Q	Q2'1510-Q
Revenue	$112K-6.9%	$111K-7.0%	N/A	$120K	$119K	N/A	$304K-23.2%	$328K-7.6%
Cost of Revenue	$377K-6.4%	$638K+69.2%	N/A	$402K	$377K	N/A	$197K-49.7%	$190K-38.7%
Gross Profit	-$265K+6.2%	-$527K-104.4%	N/A	-$282K	-$258K	N/A	$107K+2575.0%	$138K+206.7%
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A	$2K-98.4%	$5K-95.8%
SG&A Expenses	$539K-39.3%	$838K-31.3%	N/A	$888K	$1.2M	N/A	$255K-51.8%	$332K-43.7%
Operating Income	-$804K+31.3%	-$1.4M+7.6%	N/A	-$1.2M	-$1.5M	N/A	-$170K+76.0%	-$223K+68.5%
EBITDA	-$794K+31.8%	-$1.4M+8.0%	N/A	-$1.2M	-$1.5M	N/A	-$138K+79.4%	-$197K+70.6%
Interest Expense	$22K-27.1%	$23K-33.1%	N/A	$30K	$35K	N/A	$141K-79.2%	$142K-80.7%
Income Tax	N/A	N/A	N/A	N/A	N/A	N/A	$0	$0
Net Income	-$821K+31.0%	-$1.4M+8.9%	N/A	-$1.2M	-$1.5M	N/A	-$255K+82.2%	-$375K-86.6%
EPS (Basic)	-$0.03+25.0%	-$0.04+20.0%	N/A	-$0.04	-$0.05	N/A	N/A	N/A
EPS (Diluted)	-$0.03+25.0%	-$0.04+20.0%	N/A	-$0.04	-$0.05	N/A	N/A	N/A
Diluted Shares (Avg)	33M+4.9%	33M+12.7%	N/A	31M	29M	N/A	N/A	N/A

POSC Balance Sheet

POSC quarterly balance sheet

Metric	FY2510-K	FY2410-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K	FY1010-K
Total Assets	$4.0M+122.1%	$1.8M	$1.9M-51.9%	$3.9M+44.6%	$2.7M+16.3%	$2.3M-55.4%	$5.2M
Current Assets	$3.3M+146.9%	$1.4M	$730K-71.6%	$2.6M+133.1%	$1.1M-43.4%	$2.0M-59.3%	$4.8M
Cash & Equivalents	$2.5M+3511.4%	$70K	$208K-88.1%	$1.7M+617.7%	$243K+24200.0%	$1K-99.9%	$1.1M
Short-Term Investments	$0	$0	$0	$0	$0	$0	$0
Inventory	$680K-45.9%	$1.3M	$330K-39.7%	$547K-0.7%	$551K-25.6%	$741K+19.1%	$622K
Accounts Receivable	$8K-50.0%	$17K	$175K-29.1%	$247K-9.5%	$273K-55.4%	$612K+19.1%	$514K
Long-Term Investments	$0	$0	$0	$0	$0	$0	$0
Goodwill	N/A	N/A	$0	$0-100.0%	$346K	N/A	N/A
Total Liabilities	$2.6M+4.0%	$2.5M	$2.7M-82.1%	$15.1M+70.4%	$8.9M+71.5%	$5.2M-1.6%	$5.3M
Current Liabilities	$2.4M-1.3%	$2.4M	$2.7M-81.6%	$14.7M+80.7%	$8.1M+56.7%	$5.2M-1.6%	$5.3M
Non-Current Liabilities	$154K+532.4%	$24K	$9K-98.1%	$466K-39.1%	$765K	$0	$0
Long-Term Debt	$154K+532.4%	$24K	$1.1M	N/A	$689K	N/A	N/A
Total Equity	$1.4M+319.9%	-$657K	-$837K+92.6%	-$11.2M-81.6%	-$6.2M-115.8%	-$2.9M-3234.9%	-$86K
Retained Earnings	-$144.9M-7.9%	-$134.3M	-$126.0M-2.1%	-$123.4M-6.1%	-$116.3M-7.3%	-$108.4M-6.0%	-$102.3M

Metric	Q2'2610-Q	Q1'2610-Q	Q4'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-K	Q3'1510-Q	Q2'1510-Q
Total Assets	$1.7M	$2.8M	$4.0M+122.1%	N/A	N/A	$1.8M	$1.5M-42.0%	$1.6M-29.8%
Current Assets	$1.1M	$2.2M	$3.3M+146.9%	N/A	N/A	$1.4M	$514K-64.2%	$603K-46.7%
Cash & Equivalents	$357K	$1.4M	$2.5M+3511.4%	N/A	N/A	$70K	$28K-96.4%	$89K-76.2%
Short-Term Investments	$0	$0	$0	N/A	N/A	$0	$0	$0
Inventory	$680K	$680K	$680K-45.9%	N/A	N/A	$1.3M	$316K-22.5%	$321K-40.0%
Accounts Receivable	$18K	N/A	$8K-50.0%	N/A	N/A	$17K	$147K-36.1%	$170K-20.6%
Long-Term Investments	$0	$0	$0	N/A	N/A	$0	$0	$0
Total Liabilities	$2.4M	$2.6M	$2.6M+4.0%	N/A	N/A	$2.5M	$3.1M+2.1%	$3.0M-55.6%
Current Liabilities	$2.3M	$2.5M	$2.4M-1.3%	N/A	N/A	$2.4M	$3.1M+2.1%	$3.0M-55.6%
Non-Current Liabilities	$137K	$146K	$154K+532.4%	N/A	N/A	$24K	$0	$0
Long-Term Debt	$137K	$146K	$154K+532.4%	N/A	N/A	$24K	N/A	N/A
Total Equity	-$661K-128.0%	$161K-95.2%	$1.4M+319.9%	$2.4M	$3.4M	-$657K	-$1.6M-276.9%	-$1.3M+69.5%
Retained Earnings	-$147.1M	-$146.3M	-$144.9M-7.9%	N/A	N/A	-$134.3M	-$127.2M-1.0%	-$126.9M-0.8%

Not reported in any period shown, so not listed: Goodwill.

POSC Cash Flow Statement

POSC quarterly cash flow statement

Metric	FY2510-K	FY2410-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K	FY1010-K
Operating Cash Flow	-$4.7M-171.6%	-$1.7M	-$2.4M+20.7%	-$3.0M-36.0%	-$2.2M+45.0%	-$4.1M+13.1%	-$4.7M
Depreciation & Amortization	$27K+24.1%	$22K	$152K-5.0%	$160K-29.2%	$226K+193.5%	$77K+79.1%	$43K
Stock-Based Compensation	$5.0M	N/A	$89K-86.4%	$656K-63.2%	$1.8M	$0-100.0%	$2.5M
Capital Expenditures	N/A	N/A	$26K+62.5%	$16K-78.1%	$73K+630.0%	$10K-95.8%	$238K
Free Cash Flow	N/A	N/A	-$2.4M+20.3%	-$3.1M-32.4%	-$2.3M+43.4%	-$4.1M+17.1%	-$4.9M
Investing Cash Flow	-$99K	N/A	N/A	-$16K+77.8%	-$72K-620.0%	-$10K+95.8%	-$238K
Financing Cash Flow	$7.3M+326.5%	$1.7M	N/A	$4.6M+78.7%	$2.6M-13.3%	$2.9M-50.2%	$5.9M

Metric	Q2'2610-Q	Q1'2610-Q	Q4'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-K	Q3'1510-Q	Q2'1510-Q
Operating Cash Flow	-$1.0M-18.4%	-$789K+45.1%	N/A	-$886K	-$1.4M	N/A	-$48K+90.5%	-$161K+76.5%
Depreciation & Amortization	$10K+106.5%	$10K+106.5%	N/A	$5K	$5K	N/A	$32K-15.8%	$26K-31.6%
Stock-Based Compensation	N/A	$5.0M	N/A	N/A	N/A	N/A	N/A	N/A
Capital Expenditures	N/A	N/A	N/A	N/A	N/A	N/A	$0-100.0%	$0-100.0%
Free Cash Flow	N/A	N/A	N/A	N/A	N/A	N/A	-$48K+90.8%	-$161K+76.7%
Financing Cash Flow	$0	-$325K-106.2%	N/A	$0	$5.3M	N/A	N/A	N/A

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

POSC 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.

POSC quarterly financial ratios

Metric	FY2510-K	FY2410-K	FY1410-K	FY1310-K	FY1210-K	FY1110-K	FY1010-K
Gross Margin	-458.2%	-58.2%	7.1%-18.9pp	26.0%-3.6pp	29.6%+25.4pp	4.2%+2.9pp	1.3%
Operating Margin	-2275.1%	-375.3%	-187.1%	-204.8%	-168.6%	-65.9%	-312.4%
Net Margin	-2297.8%	-404.9%	-176.3%	-435.8%	-284.0%	-91.9%	-236.3%
Return on Equity	-734.4%	N/A	N/A	N/A	N/A	N/A	N/A
Return on Assets	-265.1%-133.0pp	-132.1%	-138.3%+44.7pp	-183.0%+113.3pp	-296.3%-31.1pp	-265.2%-54.1pp	-211.2%
Current Ratio	1.39+0.8x	0.56	0.27+0.1x	0.180.0x	0.14-0.2x	0.38-0.5x	0.91
Debt-to-Equity	0.11	N/A	N/A	N/A	N/A	N/A	N/A
Asset Turnover	0.12-0.2x	0.33	0.78+0.4x	0.42-0.6x	1.04-1.8x	2.89+2.0x	0.89
FCF Margin	N/A	N/A	-166.5%	-187.8%	-82.6%-21.3pp	-61.3%	-106.5%

Metric	Q2'2610-Q	Q1'2610-Q	Q4'2510-Q	Q2'2510-Q	Q1'2510-Q	Q4'2410-K	Q3'1510-Q	Q2'1510-Q
Gross Margin	-236.9%	-474.6%	N/A	-235.0%	-215.9%	N/A	35.2%+34.2pp	42.1%+29.4pp
Operating Margin	-718.9%	-1229.7%	N/A	-974.0%	-1238.1%	N/A	-55.9%	-68.0%
Net Margin	-734.6%	-1241.2%	N/A	-991.3%	-1267.4%	N/A	-83.9%	-114.3%
Return on Equity	N/A	-858.1%-813.3pp	N/A	-50.4%	-44.8%	N/A	N/A	N/A
Return on Assets	-47.5%	-49.4%	N/A	N/A	N/A	N/A	-16.8%+38.0pp	-22.8%-14.2pp
Current Ratio	0.49	0.87	1.39+0.8x	N/A	N/A	0.56	0.17-0.3x	0.200.0x
Debt-to-Equity	N/A	0.91	0.11	N/A	N/A	N/A	N/A	N/A
Asset Turnover	0.06	0.04	N/A	N/A	N/A	N/A	0.200.0x	0.200.0x
FCF Margin	N/A	N/A	N/A	N/A	N/A	N/A	-15.8%	-49.1%

Reported as filed but not readable as a share of revenue in the periods where the ratio runs further from zero than a revenue base allows; no change figure is given where either compared period is one of those: Gross Margin, Operating Margin, Net Margin.

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
POSITRON CORP POSC	FY2025	$461K	-$10.6M	N/A	$58.8M	—
VIVOS INC RDGL	FY2025	$68K	-$3.1M	N/A	$24.5M	—
GUIDED THERAPEUTCS INC GTHP	FY2025	$767K	-$3.2M	N/A	$24.1M	—

Where POSITRON CORP Ranks

Frequently Asked Questions

What is POSITRON CORP's annual revenue?

POSITRON CORP (POSC) reported $461K in total revenue for fiscal year 2025. This represents a -21.5% 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 POSITRON CORP's revenue growing?

POSITRON CORP (POSC) revenue declined by 21.5% year-over-year, from $588K to $461K in fiscal year 2025.

Is POSITRON CORP profitable?

No, POSITRON CORP (POSC) reported a net income of -$10.6M in fiscal year 2025.

What is POSITRON CORP's EBITDA?

POSITRON CORP (POSC) had EBITDA of -$10.5M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.

How much debt does POSITRON CORP have?

As of fiscal year 2025, POSITRON CORP (POSC) had $2.5M in cash and equivalents against $154K in long-term debt.

What is POSITRON CORP's return on equity (ROE)?

POSITRON CORP (POSC) has a return on equity of -734.4% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.

What is POSITRON CORP's operating cash flow?

POSITRON CORP (POSC) recorded an outflow of $4.7M in operating cash flow during fiscal year 2025, representing cash used by core business activities.

What are POSITRON CORP's total assets?

POSITRON CORP (POSC) had $4.0M in total assets as of fiscal year 2025, including both current and long-term assets.

How many shares does POSITRON CORP have outstanding?

POSITRON CORP (POSC) had 33M shares outstanding as of fiscal year 2025.

What is POSITRON CORP's current ratio?

POSITRON CORP (POSC) had a current ratio of 1.39 as of fiscal year 2025, which is considered adequate.

What is POSITRON CORP's debt-to-equity ratio?

POSITRON CORP (POSC) had a debt-to-equity ratio of 0.11 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is POSITRON CORP's return on assets (ROA)?

POSITRON CORP (POSC) had a return on assets of -265.1% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

What is POSITRON CORP's P/E ratio?

POSITRON CORP (POSC) has no price-to-earnings ratio at the moment: net loss, so no earnings multiple (FY2025). The market capitalization is $58.8M as of Sep 11, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.

What is POSITRON CORP's price-to-sales ratio?

POSITRON CORP (POSC) trades at 127x sales, its market capitalization divided by revenue of $461K revenue, FY2025. The market capitalization is $58.8M as of Sep 11, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.

How does POSITRON CORP's liquidity compare with its operating cash outflow?

At the end of fiscal year 2025, POSITRON CORP (POSC) held $2.5M in cash, cash equivalents and investments, and reported an operating cash outflow of $4.7M over that year. Dividing the one by the other, the reported balance equals about 6 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 POSITRON CORP's Altman Z-Score?

POSITRON CORP (POSC) has an Altman Z-Score of -45.20, 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 POSITRON CORP's Piotroski F-Score?

POSITRON CORP (POSC) has a Piotroski F-Score of 2 out of 9, indicating weak 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 POSITRON CORP's earnings high quality?

POSITRON CORP (POSC) reported a net loss of $10.6M while operations used $4.7M 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 POSITRON CORP cover its interest payments?

POSITRON CORP (POSC) reported an operating loss of $10.5M against $125K 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.