PRECISION OPTICS CORPORATION, INC.: 10-Q filed 2012-05-15

Name: PRECISION OPTICS CORPORATION, INC.: 10-Q filed 2012-05-15
Creator: PRECISION OPTICS CORPORATION, INC.

What PRECISION OPTICS CORPORATION, INC. reported in its quarterly report filed 2012-05-15 (fiscal Q3 2012): 36 published measures, 97 facts as tagged in accession 0001019687-12-001822.

This filing

Form: 10-Q (quarterly report)
Filed: 2012-05-15
Fiscal period: fiscal Q3 2012
Accession: 0001019687-12-001822 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All PRECISION OPTICS CORPORATION, INC. filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

Period	Value	Unit	Days
At 2012-03-31	1,339,568	USD
At 2011-06-30	1,122,815	USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

Period	Value	Unit	Days
At 2012-03-31	713,601	USD
At 2011-06-30	-1,194,632	USD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

Period	Value	Unit
At 2012-03-31	436,219	USD
At 2011-06-30	19,556	USD
At 2011-03-31	39,570	USD
At 2010-06-30	416,040	USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

Period	Value	Unit	Days
2012-01-01 to 2012-03-31	-492,139	USD	91
2011-07-01 to 2012-03-31	1,181,427	USD	275
2011-01-01 to 2011-03-31	-302,312	USD	90
2010-07-01 to 2011-03-31	-791,109	USD	274

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

Period	Value	Unit	Days
2011-07-01 to 2012-03-31	-1,313,269	USD	275
2010-07-01 to 2011-03-31	-392,852	USD	274

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

Period	Value	Unit	Days
2012-01-01 to 2012-03-31	382,264	USD	91
2011-07-01 to 2012-03-31	1,380,787	USD	275
2011-01-01 to 2011-03-31	495,423	USD	90
2010-07-01 to 2011-03-31	1,615,096	USD	274

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

Period	Value	Unit	Days
2011-07-01 to 2012-03-31	-740,972	USD	275
2010-07-01 to 2011-03-31	-474	USD	274

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

Period	Value	Unit	Days
2011-07-01 to 2012-03-31	2,470,904	USD	275
2010-07-01 to 2011-03-31	16,856	USD	274

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

Period	Value	Unit	Days
At 2012-03-31	-38,281,944	USD
At 2011-06-30	-39,463,371	USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

Period	Value	Unit	Days
2012-01-01 to 2012-03-31	1,245,339	shares	91
2011-07-01 to 2012-03-31	1,135,432	shares	275
2011-01-01 to 2011-03-31	971,013	shares	90
2010-07-01 to 2011-03-31	1,002,669	shares	274

Diluted weighted-average shares

Weighted-average shares used for diluted earnings per share. Potential shares are included under the applicable dilution rules, not simply added to outstanding shares.

Period	Value	Unit	Days
2012-01-01 to 2012-03-31	1,245,339	shares	91
2011-07-01 to 2012-03-31	1,243,527	shares	275
2011-01-01 to 2011-03-31	971,013	shares	90
2010-07-01 to 2011-03-31	1,002,669	shares	274

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

Period	Value	Unit	Days
2012-01-01 to 2012-03-31	-0.4	USD/shares	91
2011-07-01 to 2012-03-31	1.04	USD/shares	275
2011-01-01 to 2011-03-31	-0.31	USD/shares	90
2010-07-01 to 2011-03-31	-0.79	USD/shares	274

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

Period	Value	Unit	Days
2012-01-01 to 2012-03-31	-0.4	USD/shares	91
2011-07-01 to 2012-03-31	0.97	USD/shares	275
2011-01-01 to 2011-03-31	-0.31	USD/shares	90
2010-07-01 to 2011-03-31	-0.79	USD/shares	274

Net property, plant and equipment

Carrying amount of property, plant and equipment after accumulated depreciation, depletion and amortization. It is not replacement cost or market value.

Period	Value	Unit	Days
At 2012-03-31	47,101	USD
At 2011-06-30	62,226	USD

Share-based compensation expense

Reported noncash expense for share-based payment arrangements. Noncash treatment does not mean the awards have no economic cost to shareholders.

Period	Value	Unit	Days
2011-07-01 to 2012-03-31	52,160	USD	275
2010-07-01 to 2011-03-31	15,361	USD	274

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

Period	Value	Unit	Days
2012-01-01 to 2012-03-31	-490,890	USD	91
2011-07-01 to 2012-03-31	-1,066,435	USD	275
2011-01-01 to 2011-03-31	-287,316	USD	90
2010-07-01 to 2011-03-31	-746,315	USD	274

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

Period	Value	Unit	Days
At 2012-03-31	1,292,467	USD
At 2011-06-30	872,329	USD

Interest expense

Borrowing costs recognized as interest expense. This is distinct from cash interest paid and may not include every capitalized borrowing cost.

Period	Value	Unit	Days
2012-01-01 to 2012-03-31	1,250	USD	91
2011-07-01 to 2012-03-31	28,958	USD	275
2011-01-01 to 2011-03-31	15,000	USD	90
2010-07-01 to 2011-03-31	45,000	USD	274

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

Period	Value	Unit	Days
At 2012-03-31	625,967	USD
At 2011-06-30	2,317,447	USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

Period	Value	Unit	Days
At 2012-03-31	294,781	USD
At 2011-06-30	709,395	USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

Period	Value	Unit	Days
At 2012-03-31	119,479	USD
At 2011-06-30	148,824	USD

Operating expenses

Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.

Period	Value	Unit	Days
2012-01-01 to 2012-03-31	501,213	USD	91
2011-07-01 to 2012-03-31	1,327,372	USD	275
2011-01-01 to 2011-03-31	421,722	USD	90
2010-07-01 to 2011-03-31	1,325,748	USD	274

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

Period	Value	Unit	Days
At 2012-03-31	698,350	USD
At 2011-06-30	666,285	USD

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

Period	Value	Unit	Days
2012-01-01 to 2012-03-31	10,323	USD	91
2011-07-01 to 2012-03-31	260,937	USD	275
2011-01-01 to 2011-03-31	134,406	USD	90
2010-07-01 to 2011-03-31	579,433	USD	274

Selling, general and administrative expense

Selling and general administrative costs reported under this concept. It is an expense category, not a substitute for total operating expenses.

Period	Value	Unit	Days
2012-01-01 to 2012-03-31	309,913	USD	91
2011-07-01 to 2012-03-31	837,987	USD	275
2011-01-01 to 2011-03-31	264,493	USD	90
2010-07-01 to 2011-03-31	724,923	USD	274

Research and development expense

Research and development costs recognized as expense. Capitalization policies and acquired projects can make this differ from total cash invested in development.

Period	Value	Unit	Days
2012-01-01 to 2012-03-31	198,608	USD	91
2011-07-01 to 2012-03-31	498,842	USD	275
2011-01-01 to 2011-03-31	163,672	USD	90
2010-07-01 to 2011-03-31	637,259	USD	274

Common shares outstanding

Common shares outstanding at the reporting date. This point-in-time count differs from the weighted-average shares used for earnings per share and can exclude other share classes.

Period	Value	Unit	Days
At 2012-03-31	1,245,339	shares
At 2011-06-30	971,013	shares

Additional paid-in capital

Capital contributed above par value under this concept. It records historical contributions, not the current value of the equity or cash on hand.

Period	Value	Unit	Days
At 2012-03-31	38,983,092	USD
At 2011-06-30	38,259,029	USD

Gross property, plant and equipment

Cost of property, plant and equipment before accumulated depreciation. Historical cost does not indicate current value or replacement cost.

Period	Value	Unit	Days
At 2012-03-31	3,077,541	USD
At 2011-06-30	3,077,541	USD

Accumulated depreciation on property, plant and equipment

Cumulative depreciation, depletion and amortization recorded against property, plant and equipment. It measures cost allocation to date, not physical wear or market value.

Period	Value	Unit	Days
At 2012-03-31	3,030,440	USD
At 2011-06-30	3,015,315	USD

Net intangible assets excluding goodwill

Intangible assets other than goodwill after amortization and impairment. Internally developed intangibles are usually not recognized, so this understates what a company relies on.

Period	Value	Unit	Days
At 2011-06-30	188,260	USD

Accrued current liabilities

Current obligations accrued for goods and services received but not yet invoiced or paid. This is one component of current liabilities, not all short-term obligations.

Period	Value	Unit	Days
At 2012-03-31	24,760	USD
At 2011-06-30	54,000	USD

Depreciation, depletion and amortization

Combined depreciation, depletion and amortization for the period. A noncash allocation of asset cost, not a measure of maintenance spending.

Period	Value	Unit	Days
2011-07-01 to 2012-03-31	18,225	USD	275
2010-07-01 to 2011-03-31	43,961	USD	274

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

Period	Value	Unit	Days
2011-07-01 to 2012-03-31	29,345	USD	275
2010-07-01 to 2011-03-31	245,040	USD	274

Change in inventories

The cash flow adjustment for the change in inventories during the period. A positive value under this concept means inventory grew and reduced operating cash flow.

Period	Value	Unit	Days
2011-07-01 to 2012-03-31	-32,065	USD	275
2010-07-01 to 2011-03-31	-37,158	USD	274

Change in accounts payable

The cash flow adjustment for the change in payables during the period. A positive value under this concept means payables grew and added to operating cash flow.

Period	Value	Unit	Days
2011-07-01 to 2012-03-31	-414,614	USD	275
2010-07-01 to 2011-03-31	226,905	USD	274

Inspect the source

Entity: PRECISION OPTICS CORPORATION, INC. / CIK 0000867840
Captured: 2026-09-20T05:00:17.512Z
SEC response SHA-256: f1f521401eebe3d37da585e76a4e0ae92da7eef1868356dfb292f24bda340752

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Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

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