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PRECISION OPTICS CORPORATION, INC.: 10-Q filed 2025-02-13

What PRECISION OPTICS CORPORATION, INC. reported in its quarterly report filed 2025-02-13 (fiscal Q2 2025): 45 published measures, 129 facts as tagged in accession 0001683168-25-000995.

This filing

Form
10-Q (quarterly report)
Filed
2025-02-13
Fiscal period
fiscal Q2 2025
Accession
0001683168-25-000995 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.

PeriodValueUnitDays
At 2024-12-3117,510,591USD
At 2024-06-3016,912,574USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

PeriodValueUnitDays
At 2024-12-318,034,619USD
At 2024-06-306,844,786USD

Stockholders equity

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

PeriodValueUnitDays
At 2024-12-319,475,972USD
At 2024-09-3010,137,447USD
At 2024-06-3010,067,788USD
At 2023-12-3111,317,252USD
At 2023-09-3011,690,923USD
At 2023-06-3012,046,592USD

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.

PeriodValueUnitDays
At 2024-12-31212,441USD
At 2024-06-30405,278USD

Net income or loss

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

PeriodValueUnitDays
2024-10-01 to 2024-12-31-969,681USD92
2024-07-01 to 2024-12-31-2,280,928USD184
2024-07-01 to 2024-09-30-1,311,247USD92
2023-10-01 to 2023-12-31-758,802USD92
2023-07-01 to 2023-12-31-1,223,217USD184
2023-07-01 to 2023-09-30-464,415USD92

Operating cash flow

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

PeriodValueUnitDays
2024-07-01 to 2024-12-31-1,105,431USD184
2023-07-01 to 2023-12-31-1,492,824USD184

Capital expenditure payments

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

PeriodValueUnitDays
2024-07-01 to 2024-12-3154,170USD184
2023-07-01 to 2023-12-31152,240USD184

Revenue

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

PeriodValueUnitDays
2024-10-01 to 2024-12-314,526,907USD92
2024-07-01 to 2024-12-318,723,960USD184
2023-10-01 to 2023-12-314,824,289USD92
2023-07-01 to 2023-12-319,145,544USD184

Financing cash flow

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

PeriodValueUnitDays
2024-07-01 to 2024-12-31972,679USD184
2023-07-01 to 2023-12-31-275,212USD184

Investing cash flow

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

PeriodValueUnitDays
2024-07-01 to 2024-12-31-60,085USD184
2023-07-01 to 2023-12-31-170,772USD184

Retained earnings or deficit

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

PeriodValueUnitDays
At 2024-12-31-53,471,312USD
At 2024-06-30-51,190,384USD

Basic weighted-average shares

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

PeriodValueUnitDays
2024-10-01 to 2024-12-316,350,403shares92
2024-07-01 to 2024-12-316,283,516shares184
2023-10-01 to 2023-12-316,066,572shares92
2023-07-01 to 2023-12-316,066,545shares184

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.

PeriodValueUnitDays
2024-10-01 to 2024-12-316,350,403shares92
2024-07-01 to 2024-12-316,283,516shares184
2023-10-01 to 2023-12-316,066,572shares92
2023-07-01 to 2023-12-316,066,545shares184

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.

PeriodValueUnitDays
2024-10-01 to 2024-12-31-0.15USD/shares92
2024-07-01 to 2024-12-31-0.36USD/shares184
2023-10-01 to 2023-12-31-0.13USD/shares92
2023-07-01 to 2023-12-31-0.2USD/shares184

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.

PeriodValueUnitDays
2024-10-01 to 2024-12-31-0.15USD/shares92
2024-07-01 to 2024-12-31-0.36USD/shares184
2023-10-01 to 2023-12-31-0.13USD/shares92
2023-07-01 to 2023-12-31-0.2USD/shares184

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.

PeriodValueUnitDays
At 2024-12-31450,257USD
At 2024-06-30493,573USD

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.

PeriodValueUnitDays
2024-07-01 to 2024-12-31457,570USD184
2023-07-01 to 2023-12-31491,177USD184

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.

PeriodValueUnitDays
2024-10-01 to 2024-12-31-910,021USD92
2024-07-01 to 2024-12-31-2,156,962USD184
2023-10-01 to 2023-12-31-704,162USD92
2023-07-01 to 2023-12-31-1,109,455USD184

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.

PeriodValueUnitDays
At 2024-12-317,841,704USD
At 2024-06-307,118,233USD

Current liabilities

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

PeriodValueUnitDays
At 2024-12-316,413,405USD
At 2024-06-304,906,816USD

Current accounts payable

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

PeriodValueUnitDays
At 2024-12-312,738,104USD
At 2024-06-301,397,313USD

Goodwill carrying amount

Recognized goodwill remaining after accumulated impairment. It arises from business combinations and does not measure the current value of the company’s brand.

PeriodValueUnitDays
At 2024-12-318,824,210USD
At 2024-06-308,824,210USD

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.

PeriodValueUnitDays
At 2024-12-31292,474USD
At 2024-06-30286,559USD

Net current accounts receivable

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

PeriodValueUnitDays
At 2024-12-313,506,395USD
At 2024-06-303,545,491USD

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.

PeriodValueUnitDays
2024-10-01 to 2024-12-311,979,963USD92
2024-07-01 to 2024-12-314,344,234USD184
2023-10-01 to 2023-12-312,155,138USD92
2023-07-01 to 2023-12-314,024,042USD184

Net inventory

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

PeriodValueUnitDays
At 2024-12-313,847,827USD
At 2024-06-302,868,100USD

Gross profit

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

PeriodValueUnitDays
2024-10-01 to 2024-12-311,069,942USD92
2024-07-01 to 2024-12-312,187,272USD184
2023-10-01 to 2023-12-311,450,976USD92
2023-07-01 to 2023-12-312,914,587USD184

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.

PeriodValueUnitDays
2024-10-01 to 2024-12-313,456,965USD92
2024-07-01 to 2024-12-316,536,688USD184
2023-10-01 to 2023-12-313,373,313USD92
2023-07-01 to 2023-12-316,230,957USD184

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.

PeriodValueUnitDays
2024-10-01 to 2024-12-311,662,216USD92
2024-07-01 to 2024-12-313,625,828USD184
2023-10-01 to 2023-12-311,933,410USD92
2023-07-01 to 2023-12-313,589,556USD184

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.

PeriodValueUnitDays
2024-10-01 to 2024-12-31317,747USD92
2024-07-01 to 2024-12-31718,406USD184
2023-10-01 to 2023-12-31221,728USD92
2023-07-01 to 2023-12-31434,486USD184

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.

PeriodValueUnitDays
At 2024-12-316,355,534shares
At 2024-06-306,073,939shares

Cash including restricted cash

Cash, cash equivalents and restricted cash as reported in the cash flow reconciliation. Restricted amounts are not freely available, so this is not the same as unrestricted cash.

PeriodValueUnitDays
At 2024-12-31212,441USD
At 2024-06-30405,278USD
At 2023-12-31987,044USD
At 2023-06-302,925,852USD

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.

PeriodValueUnitDays
At 2024-12-3162,883,729USD
At 2024-06-3061,197,433USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

PeriodValueUnitDays
At 2024-12-31101,946USD
At 2024-06-30189,999USD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

PeriodValueUnitDays
At 2024-12-31101,946USD
At 2024-06-30178,450USD

Long-term debt

Long-term borrowings under this concept, which can include the current portion depending on presentation. It is not total liabilities and may exclude leases and other obligations.

PeriodValueUnitDays
At 2024-12-312,079,167USD

Gross property, plant and equipment

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

PeriodValueUnitDays
At 2024-12-314,622,703USD
At 2024-06-304,568,533USD

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.

PeriodValueUnitDays
At 2024-12-314,172,446USD
At 2024-06-304,074,960USD

Current contract liabilities

Consideration received before performance obligations are satisfied, often called deferred revenue. It is an obligation to deliver, not earned revenue or cash available.

PeriodValueUnitDays
At 2024-12-311,417,933USD
At 2024-09-301,106,546USD
At 2024-06-301,172,350USD
At 2023-12-311,158,242USD
At 2023-09-301,424,983USD
At 2023-06-301,174,690USD

Net income available to common stockholders

Net income after preferred dividends and similar adjustments, the numerator for basic earnings per share. It can be lower than reported net income.

PeriodValueUnitDays
2024-10-01 to 2024-12-31-969,681USD92
2024-07-01 to 2024-12-31-2,280,928USD184
2023-10-01 to 2023-12-31-758,802USD92
2023-07-01 to 2023-12-31-1,223,217USD184

Depreciation, depletion and amortization

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

PeriodValueUnitDays
2024-07-01 to 2024-12-3197,486USD184
2023-07-01 to 2023-12-31104,261USD184

Nonoperating interest expense

Interest expense presented outside operating results. It differs from total interest expense when some borrowing cost is classified as operating or capitalized.

PeriodValueUnitDays
2024-10-01 to 2024-12-3159,660USD92
2024-07-01 to 2024-12-31123,966USD184
2023-10-01 to 2023-12-3154,640USD92
2023-07-01 to 2023-12-31113,762USD184

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.

PeriodValueUnitDays
2024-07-01 to 2024-12-31-39,096USD184
2023-07-01 to 2023-12-31-395,863USD184

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.

PeriodValueUnitDays
2024-07-01 to 2024-12-31979,727USD184
2023-07-01 to 2023-12-31323,770USD184

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.

PeriodValueUnitDays
2024-07-01 to 2024-12-311,340,791USD184
2023-07-01 to 2023-12-31-756,522USD184

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.

Public company accounting reference, not market prices, returns, an investment recommendation, or ALPHAC performance. Validate a separately constructed return series with the validation API; accounting values are not returns.

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Read the published dataset with Python
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"])))