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LIGHTPATH TECHNOLOGIES INC: 10-K filed 2026-09-11

What LIGHTPATH TECHNOLOGIES INC reported in its annual report filed 2026-09-11 (fiscal FY 2026): 52 published measures, 105 facts as tagged in accession 0001437749-26-030106.

This filing

Form
10-K (annual report)
Filed
2026-09-11
Fiscal period
fiscal FY 2026
Accession
0001437749-26-030106 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 LIGHTPATH TECHNOLOGIES INC filings.

Reported measures

Total assets

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

PeriodValueUnitDays
At 2026-06-30194,007,621USD
At 2025-06-3081,505,766USD

Total liabilities

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

PeriodValueUnitDays
At 2026-06-3035,628,138USD
At 2025-06-3031,628,488USD

Stockholders equity

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

PeriodValueUnitDays
At 2026-06-30149,472,797USD
At 2025-06-3015,644,768USD
At 2024-06-3030,199,665USD

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 2026-06-3093,204,655USD
At 2025-06-304,877,036USD

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
2025-07-01 to 2026-06-30-20,545,563USD365
2024-07-01 to 2025-06-30-14,873,182USD365

Operating cash flow

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

PeriodValueUnitDays
2025-07-01 to 2026-06-30-10,225,188USD365
2024-07-01 to 2025-06-30-8,331,390USD365

Capital expenditure payments

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

PeriodValueUnitDays
2025-07-01 to 2026-06-306,268,334USD365
2024-07-01 to 2025-06-301,262,302USD365

Financing cash flow

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

PeriodValueUnitDays
2025-07-01 to 2026-06-30111,024,299USD365
2024-07-01 to 2025-06-3029,296,277USD365

Investing cash flow

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

PeriodValueUnitDays
2025-07-01 to 2026-06-30-12,793,445USD365
2024-07-01 to 2025-06-30-19,738,323USD365

Retained earnings or deficit

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

PeriodValueUnitDays
At 2026-06-30-251,262,320USD
At 2025-06-30-230,716,757USD

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
2025-07-01 to 2026-06-3053,374,275shares365
2024-07-01 to 2025-06-3040,874,068shares365

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
2025-07-01 to 2026-06-3053,374,275shares365
2024-07-01 to 2025-06-3040,874,068shares365

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
2025-07-01 to 2026-06-30-0.38USD/shares365
2024-07-01 to 2025-06-30-0.36USD/shares365

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
2025-07-01 to 2026-06-30-0.38USD/shares365
2024-07-01 to 2025-06-30-0.36USD/shares365

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

PeriodValueUnitDays
2025-07-01 to 2026-06-30314,713USD365
2024-07-01 to 2025-06-3037,790USD365

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
2025-07-01 to 2026-06-302,861,795USD365
2024-07-01 to 2025-06-301,043,464USD365

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
2025-07-01 to 2026-06-30-19,654,305USD365
2024-07-01 to 2025-06-30-11,822,881USD365

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 2026-06-30129,896,450USD
At 2025-06-3028,373,995USD

Current liabilities

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

PeriodValueUnitDays
At 2026-06-3026,177,153USD
At 2025-06-3017,100,125USD

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 2026-06-307,686,144USD
At 2025-06-307,421,430USD

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 2026-06-3019,315,177USD
At 2025-06-3013,753,921USD
At 2024-06-306,764,127USD

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 2026-06-3017,134,601USD
At 2025-06-3015,987,923USD

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 2026-06-3015,112,908USD
At 2025-06-309,455,310USD

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
2025-07-01 to 2026-06-3045,459,096USD365
2024-07-01 to 2025-06-3021,952,995USD365

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 2026-06-3018,005,559USD
At 2025-06-3012,858,838USD

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
2025-07-01 to 2026-06-3025,804,791USD365
2024-07-01 to 2025-06-3010,130,114USD365

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
2025-07-01 to 2026-06-3024,660,503USD365
2024-07-01 to 2025-06-3015,814,627USD365

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
2025-07-01 to 2026-06-303,784,029USD365
2024-07-01 to 2025-06-303,063,772USD365

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 2026-06-30398,726,619USD
At 2025-06-30244,953,346USD

Accumulated other comprehensive income or loss

Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.

PeriodValueUnitDays
At 2026-06-301,308,868USD
At 2025-06-30978,686USD

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 2026-06-308,115,887USD
At 2025-06-307,429,378USD

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 2026-06-3010,078,135USD

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.

PeriodValueUnitDays
At 2026-06-3017,134,601USD
At 2025-06-3015,987,923USD

Other noncurrent assets

Noncurrent assets the filer does not present separately. The composition differs by filer and is described only in the filing.

PeriodValueUnitDays
At 2026-06-3096,578USD
At 2025-06-3073,917USD

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.

PeriodValueUnitDays
At 2026-06-3012,779,784USD
At 2025-06-305,686,396USD

Net deferred tax assets

Deferred tax assets after the valuation allowance. Realization depends on future taxable income, so the balance is not a receivable from tax authorities.

PeriodValueUnitDays
At 2026-06-302,560,358USD
At 2025-06-302,818,545USD

Net deferred tax liabilities

Deferred tax liabilities net of related assets under this concept. The amount reflects timing differences and is not tax currently due.

PeriodValueUnitDays
At 2026-06-3095,084USD
At 2025-06-30152,760USD

Pre-tax income or loss from continuing operations

Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.

PeriodValueUnitDays
2025-07-01 to 2026-06-30-20,230,850USD365
2024-07-01 to 2025-06-30-14,835,392USD365

Comprehensive income or loss

Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.

PeriodValueUnitDays
2025-07-01 to 2026-06-30-20,215,381USD365
2024-07-01 to 2025-06-30-14,404,432USD365

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
2025-07-01 to 2026-06-30-20,545,563USD365
2024-07-01 to 2025-06-30-29,624,316USD365

Depreciation expense

Depreciation recognized for the period under this concept. It is a noncash allocation of asset cost and may exclude amortization and depletion reported elsewhere.

PeriodValueUnitDays
2025-07-01 to 2026-06-303,200,000USD365
2024-07-01 to 2025-06-302,700,000USD365

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
2025-07-01 to 2026-06-305,038,066USD365
2024-07-01 to 2025-06-304,149,240USD365

Amortization of intangible assets

Amortization recognized on finite-lived intangible assets. It follows acquisition accounting and does not indicate the intangibles are losing usefulness at that rate.

PeriodValueUnitDays
2025-07-01 to 2026-06-301,833,320USD365
2024-07-01 to 2025-06-301,414,817USD365

Other nonoperating income or expense

Other income or expense outside operations under this concept. The composition is filer-specific and can include one-time items.

PeriodValueUnitDays
2025-07-01 to 2026-06-30-86,268USD365
2024-07-01 to 2025-06-30-122,080USD365

Nonoperating income or expense

Total nonoperating income or expense, which can include interest, investment results and other items. A positive value is not operating profit.

PeriodValueUnitDays
2025-07-01 to 2026-06-30-576,545USD365
2024-07-01 to 2025-06-30-3,012,511USD365

Current income tax expense or benefit

Income tax expense or benefit for the period that is currently payable or refundable. It differs from cash taxes paid and from total tax expense.

PeriodValueUnitDays
2025-07-01 to 2026-06-30283,002USD365
2024-07-01 to 2025-06-30246,911USD365

Deferred income tax expense or benefit

The deferred portion of income tax expense or benefit, arising from timing differences. It is not tax paid in the period.

PeriodValueUnitDays
2025-07-01 to 2026-06-3031,711USD365
2024-07-01 to 2025-06-30-209,121USD365

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

PeriodValueUnitDays
2025-07-01 to 2026-06-30409,637USD365
2024-07-01 to 2025-06-30273,476USD365

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.

PeriodValueUnitDays
2025-07-01 to 2026-06-30325,636USD365
2024-07-01 to 2025-06-30206,121USD365

Proceeds from issuing common stock

Cash received from issuing common stock during the period. It is gross of costs only where the filer reports it so, and it does not include noncash issuances.

PeriodValueUnitDays
2025-07-01 to 2026-06-30112,337,122USD365
2024-07-01 to 2025-06-300USD365

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
2025-07-01 to 2026-06-305,578,692USD365
2024-07-01 to 2025-06-302,626,267USD365

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
2025-07-01 to 2026-06-305,062,213USD365
2024-07-01 to 2025-06-301,385,690USD365

Inspect the source

Entity
LIGHTPATH TECHNOLOGIES INC / CIK 0000889971
Captured
2026-09-19T11:15:09.064Z
SEC response SHA-256
09d4f4e9479b01265a9369ad558e388d091cb67bff557b6ccbf4ae38051d5763

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/0000889971.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"])))