PRECISION OPTICS CORPORATION, INC.: 10-Q filed 2019-05-15

Name: PRECISION OPTICS CORPORATION, INC.: 10-Q filed 2019-05-15
Creator: PRECISION OPTICS CORPORATION, INC.

What PRECISION OPTICS CORPORATION, INC. reported in its quarterly report filed 2019-05-15 (fiscal Q3 2019): 35 published measures, 102 facts as tagged in accession 0001683168-19-001579.

This filing

Form: 10-Q (quarterly report)
Filed: 2019-05-15
Fiscal period: fiscal Q3 2019
Accession: 0001683168-19-001579 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 2019-03-31	3,636,456	USD
At 2018-06-30	2,511,481	USD

Stockholders equity

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

Period	Value	Unit
At 2019-03-31	2,431,548	USD
At 2018-12-31	2,469,015	USD
At 2018-09-30	607,735	USD
At 2018-06-30	564,036	USD
At 2018-03-31	485,705	USD
At 2017-12-31	756,002	USD
At 2017-09-30	802,690	USD
At 2017-06-30	558,380	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 2019-03-31	1,352,767	USD
At 2018-06-30	402,738	USD
At 2018-03-31	201,897	USD
At 2017-06-30	118,405	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
2019-01-01 to 2019-03-31	-80,483	USD	90
2018-07-01 to 2019-03-31	-505,716	USD	274
2018-10-01 to 2018-12-31	-125,948	USD	92
2018-07-01 to 2018-09-30	-299,285	USD	92
2018-01-01 to 2018-03-31	-279,271	USD	90
2017-07-01 to 2018-03-31	-368,382	USD	274
2017-10-01 to 2017-12-31	-60,326	USD	92
2017-07-01 to 2017-09-30	-28,785	USD	92

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
2018-07-01 to 2019-03-31	-954,132	USD	274
2017-07-01 to 2018-03-31	-106,782	USD	274

Capital expenditure payments

Cash payments to acquire property, plant and equipment. This taxonomy concept does not capture every form of investment or acquisition.

Period	Value	Unit	Days
2018-07-01 to 2019-03-31	111,766	USD	274
2017-07-01 to 2018-03-31	0	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
2019-01-01 to 2019-03-31	1,386,454	USD	90
2018-07-01 to 2019-03-31	4,423,763	USD	274
2018-01-01 to 2018-03-31	735,597	USD	90
2017-07-01 to 2018-03-31	2,577,116	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
2018-07-01 to 2019-03-31	2,018,459	USD	274
2017-07-01 to 2018-03-31	207,463	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
2018-07-01 to 2019-03-31	-114,298	USD	274
2017-07-01 to 2018-03-31	-17,189	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 2019-03-31	-45,527,838	USD
At 2018-06-30	-45,022,122	USD

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 2019-03-31	137,770	USD
At 2018-06-30	49,486	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
2019-01-01 to 2019-03-31	2,891	USD	90
2018-07-01 to 2019-03-31	356,103	USD	274
2018-01-01 to 2018-03-31	8,974	USD	90
2017-07-01 to 2018-03-31	42,002	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
2019-01-01 to 2019-03-31	-80,179	USD	90
2018-07-01 to 2019-03-31	-504,566	USD	274
2018-01-01 to 2018-03-31	-278,823	USD	90
2017-07-01 to 2018-03-31	-366,936	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 2019-03-31	3,448,879	USD
At 2018-06-30	2,414,720	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
2019-01-01 to 2019-03-31	304	USD	90
2018-07-01 to 2019-03-31	1,150	USD	274
2018-01-01 to 2018-03-31	448	USD	90
2017-07-01 to 2018-03-31	1,446	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 2019-03-31	1,197,427	USD
At 2018-06-30	1,932,844	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 2019-03-31	644,729	USD
At 2018-06-30	704,450	USD

Net finite-lived intangible assets

Finite-lived intangible assets after amortization. This excludes goodwill and should not be combined with indefinite-lived intangible assets without checking scope.

Period	Value	Unit	Days
At 2019-03-31	49,807	USD
At 2018-06-30	47,275	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 2019-03-31	826,828	USD
At 2018-06-30	796,923	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
2019-01-01 to 2019-03-31	536,115	USD	90
2018-07-01 to 2019-03-31	1,778,731	USD	274
2018-01-01 to 2018-03-31	514,976	USD	90
2017-07-01 to 2018-03-31	1,290,053	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 2019-03-31	1,129,846	USD
At 2018-06-30	1,144,068	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
2019-01-01 to 2019-03-31	455,936	USD	90
2018-07-01 to 2019-03-31	1,274,165	USD	274
2018-01-01 to 2018-03-31	236,153	USD	90
2017-07-01 to 2018-03-31	923,117	USD	274

Cost of revenue

Costs attributed to goods produced and sold and services provided during the period. This is not the sum of every operating expense.

Period	Value	Unit	Days
2019-01-01 to 2019-03-31	930,518	USD	90
2018-07-01 to 2019-03-31	3,149,598	USD	274
2018-01-01 to 2018-03-31	499,444	USD	90
2017-07-01 to 2018-03-31	1,653,999	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
2019-01-01 to 2019-03-31	414,475	USD	90
2018-07-01 to 2019-03-31	1,430,880	USD	274
2018-01-01 to 2018-03-31	388,611	USD	90
2017-07-01 to 2018-03-31	955,230	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
2019-01-01 to 2019-03-31	121,640	USD	90
2018-07-01 to 2019-03-31	347,851	USD	274
2018-01-01 to 2018-03-31	126,365	USD	90
2017-07-01 to 2018-03-31	334,823	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 2019-03-31	12,038,139	shares
At 2018-06-30	10,197,139	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 2019-03-31	47,839,004	USD
At 2018-06-30	45,484,186	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 2019-03-31	3,325,303	USD
At 2018-06-30	3,213,537	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 2019-03-31	3,187,533	USD
At 2018-06-30	3,164,051	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 2019-03-31	65,000	USD
At 2018-06-30	98,000	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
2018-07-01 to 2019-03-31	23,482	USD	274
2017-07-01 to 2018-03-31	21,728	USD	274

Income taxes paid, net

Cash income taxes paid net of refunds during the period. It differs from income tax expense and can reflect prior years and estimated payments.

Period	Value	Unit	Days
2018-07-01 to 2019-03-31	912	USD	274
2017-07-01 to 2018-03-31	912	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
2018-07-01 to 2019-03-31	29,905	USD	274
2017-07-01 to 2018-03-31	224,367	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
2018-07-01 to 2019-03-31	-14,222	USD	274
2017-07-01 to 2018-03-31	68,973	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
2018-07-01 to 2019-03-31	-59,721	USD	274
2017-07-01 to 2018-03-31	-12,379	USD	274

Inspect the source

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

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

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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import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0000867840.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))