LIGHTPATH TECHNOLOGIES INC: 10-Q filed 2024-02-08

Name: LIGHTPATH TECHNOLOGIES INC: 10-Q filed 2024-02-08
Creator: LIGHTPATH TECHNOLOGIES INC

What LIGHTPATH TECHNOLOGIES INC reported in its quarterly report filed 2024-02-08 (fiscal Q2 2024): 53 published measures, 149 facts as tagged in accession 0001654954-24-001495.

This filing

Form: 10-Q (quarterly report)
Filed: 2024-02-08
Fiscal period: fiscal Q2 2024
Accession: 0001654954-24-001495 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.

Period	Value	Unit	Days
At 2023-12-31	54,064,589	USD
At 2023-06-30	53,536,184	USD

Total liabilities

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

Period	Value	Unit	Days
At 2023-12-31	20,364,853	USD
At 2023-06-30	17,583,659	USD

Stockholders equity

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

Period	Value	Unit
At 2023-12-31	33,699,736	USD
At 2023-09-30	34,894,735	USD
At 2023-06-30	35,952,525	USD
At 2022-12-31	28,201,788	USD
At 2022-09-30	27,737,177	USD
At 2022-06-30	29,731,238	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	Days
At 2023-12-31	3,536,558	USD
At 2023-06-30	4,687,004	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
2023-10-01 to 2023-12-31	-1,713,663	USD	92
2023-07-01 to 2023-12-31	-3,056,039	USD	184
2023-07-01 to 2023-09-30	-1,342,376	USD	92
2022-10-01 to 2022-12-31	-694,061	USD	92
2022-07-01 to 2022-12-31	-2,074,761	USD	184
2022-07-01 to 2022-09-30	-1,380,700	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
2023-07-01 to 2023-12-31	850,569	USD	184
2022-07-01 to 2022-12-31	-751,726	USD	184

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
2023-07-01 to 2023-12-31	1,484,401	USD	184
2022-07-01 to 2022-12-31	411,551	USD	184

Revenue

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

Period	Value	Unit	Days
2023-10-01 to 2023-12-31	7,315,637	USD	92
2023-07-01 to 2023-12-31	15,392,885	USD	184
2022-10-01 to 2022-12-31	8,472,679	USD	92
2022-07-01 to 2022-12-31	15,839,580	USD	184

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
2023-07-01 to 2023-12-31	-303,723	USD	184
2022-07-01 to 2022-12-31	-442,768	USD	184

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
2023-07-01 to 2023-12-31	-1,841,832	USD	184
2022-07-01 to 2022-12-31	-411,551	USD	184

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 2023-12-31	-210,892,268	USD
At 2023-06-30	-207,836,229	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
2023-10-01 to 2023-12-31	37,501,683	shares	92
2023-07-01 to 2023-12-31	37,466,714	shares	184
2022-10-01 to 2022-12-31	27,172,226	shares	92
2022-07-01 to 2022-12-31	27,121,583	shares	184

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
2023-10-01 to 2023-12-31	37,501,683	shares	92
2023-07-01 to 2023-12-31	37,466,714	shares	184
2022-10-01 to 2022-12-31	27,172,226	shares	92
2022-07-01 to 2022-12-31	27,121,583	shares	184

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
2023-10-01 to 2023-12-31	-0.05	USD/shares	92
2023-07-01 to 2023-12-31	-0.08	USD/shares	184
2022-10-01 to 2022-12-31	-0.03	USD/shares	92
2022-07-01 to 2022-12-31	-0.08	USD/shares	184

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
2023-10-01 to 2023-12-31	-0.05	USD/shares	92
2023-07-01 to 2023-12-31	-0.08	USD/shares	184
2022-10-01 to 2022-12-31	-0.03	USD/shares	92
2022-07-01 to 2022-12-31	-0.08	USD/shares	184

Income tax expense or benefit

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

Period	Value	Unit	Days
2023-10-01 to 2023-12-31	76,058	USD	92
2023-07-01 to 2023-12-31	115,604	USD	184
2022-10-01 to 2022-12-31	55,000	USD	92
2022-07-01 to 2022-12-31	157,134	USD	184

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 2023-12-31	16,361,049	USD
At 2023-06-30	12,810,930	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
2023-07-01 to 2023-12-31	551,853	USD	184
2022-07-01 to 2022-12-31	772,145	USD	184

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
2023-10-01 to 2023-12-31	-1,783,329	USD	92
2023-07-01 to 2023-12-31	-3,033,951	USD	184
2022-10-01 to 2022-12-31	-556,484	USD	92
2022-07-01 to 2022-12-31	-1,791,897	USD	184

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 2023-12-31	18,780,869	USD
At 2023-06-30	21,760,091	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
2023-10-01 to 2023-12-31	53,788	USD	92
2023-07-01 to 2023-12-31	111,399	USD	184
2022-10-01 to 2022-12-31	81,241	USD	92
2022-07-01 to 2022-12-31	151,611	USD	184

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 2023-12-31	9,726,044	USD
At 2023-06-30	6,833,623	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 2023-12-31	2,899,032	USD
At 2023-06-30	2,574,135	USD

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.

Period	Value	Unit
At 2023-12-31	6,764,127	USD
At 2023-09-30	8,915,637	USD
At 2023-06-30	5,854,905	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 2023-12-31	4,519,544	USD
At 2023-06-30	3,332,715	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 2023-12-31	4,708,156	USD
At 2023-06-30	6,634,574	USD

Common-stock repurchase payments

Cash paid to reacquire common stock during the period. This is not an authorization limit or a direct measure of the net change in share count.

Period	Unit	Days
2023-10-01 to 2023-12-31	USD	92
2023-07-01 to 2023-12-31	USD	184
2022-10-01 to 2022-12-31	USD	92
2022-07-01 to 2022-12-31	USD	184

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
2023-10-01 to 2023-12-31	3,951,650	USD	92
2023-07-01 to 2023-12-31	7,533,978	USD	184
2022-10-01 to 2022-12-31	3,780,829	USD	92
2022-07-01 to 2022-12-31	7,250,154	USD	184

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 2023-12-31	7,520,444	USD
At 2023-06-30	7,410,734	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
2023-10-01 to 2023-12-31	2,168,321	USD	92
2023-07-01 to 2023-12-31	4,500,027	USD	184
2022-10-01 to 2022-12-31	3,224,345	USD	92
2022-07-01 to 2022-12-31	5,458,257	USD	184

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
2023-10-01 to 2023-12-31	5,147,316	USD	92
2023-07-01 to 2023-12-31	10,892,858	USD	184
2022-10-01 to 2022-12-31	5,248,334	USD	92
2022-07-01 to 2022-12-31	10,381,323	USD	184

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
2023-10-01 to 2023-12-31	2,858,457	USD	92
2023-07-01 to 2023-12-31	5,519,625	USD	184
2022-10-01 to 2022-12-31	3,030,653	USD	92
2022-07-01 to 2022-12-31	5,668,826	USD	184

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 2023-12-31	37,549,378	shares
At 2023-06-30	34,344,739	shares

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.

Period	Value	Unit
At 2023-12-31	5,882,202	USD
At 2023-06-30	7,144,490	USD
At 2022-12-31	3,793,852	USD
At 2022-06-30	5,507,891	USD

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 2023-12-31	243,475,209	USD
At 2023-06-30	242,808,771	USD

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.

Period	Value	Unit	Days
At 2023-12-31	741,301	USD
At 2023-06-30	606,536	USD

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.

Period	Value	Unit	Days
At 2023-12-31	7,432,993	USD
At 2023-06-30	9,571,604	USD

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.

Period	Value	Unit	Days
At 2023-12-31	9,706,906	USD

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.

Period	Value	Unit	Days
At 2023-12-31	2,465,282	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 2023-12-31	34,310,971	USD
At 2023-06-30	29,430,398	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 2023-12-31	17,949,922	USD
At 2023-06-30	16,619,468	USD

Other noncurrent assets

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

Period	Value	Unit	Days
At 2023-12-31	66,007	USD
At 2023-06-30	65,939	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 2023-12-31	1,990,114	USD
At 2023-06-30	662,242	USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

Period	Value	Unit	Days
At 2023-12-31	478,686	USD
At 2023-06-30	570,293	USD

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.

Period	Value	Unit	Days
At 2023-12-31	140,000	USD
At 2023-06-30	140,000	USD

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.

Period	Value	Unit	Days
2023-10-01 to 2023-12-31	-1,637,605	USD	92
2023-07-01 to 2023-12-31	-2,940,435	USD	184
2022-10-01 to 2022-12-31	-639,061	USD	92
2022-07-01 to 2022-12-31	-1,917,627	USD	184

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.

Period	Value	Unit	Days
2023-10-01 to 2023-12-31	-1,453,690	USD	92
2023-07-01 to 2023-12-31	-2,921,274	USD	184
2022-10-01 to 2022-12-31	-22,936	USD	92
2022-07-01 to 2022-12-31	-2,321,465	USD	184

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.

Period	Value	Unit	Days
2023-10-01 to 2023-12-31	485,446	USD	92
2023-07-01 to 2023-12-31	766,717	USD	184
2022-10-01 to 2022-12-31	281,271	USD	92
2022-07-01 to 2022-12-31	562,542	USD	184

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.

Period	Value	Unit	Days
2023-10-01 to 2023-12-31	145,724	USD	92
2023-07-01 to 2023-12-31	93,516	USD	184
2022-10-01 to 2022-12-31	-82,577	USD	92
2022-07-01 to 2022-12-31	-125,730	USD	184

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.

Period	Value	Unit	Days
2023-07-01 to 2023-12-31	110,774	USD	184
2022-07-01 to 2022-12-31	106,394	USD	184

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
2023-07-01 to 2023-12-31	114,953	USD	184
2022-07-01 to 2022-12-31	218,367	USD	184

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
2023-07-01 to 2023-12-31	1,717,283	USD	184
2022-07-01 to 2022-12-31	364,987	USD	184

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
2023-07-01 to 2023-12-31	54,461	USD	184
2022-07-01 to 2022-12-31	68,918	USD	184

Inspect the source

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

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with urlopen("https://canlicapital.com/company-data/0000889971.json") as response:
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print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
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