Precision Optics Corporation, Inc. (POCI) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q3'26 | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 |
|---|
| Total Current Assets | 21.41M | 10.42M | 9.86M | 10.06M | 9.97M | 7.84M | 7.51M | 7.12M | 8.39M | 7.83M | 9.24M | 9.86M | 8.27M | 7.47M | 7.03M | 6.51M | 7.46M | 6.37M | 5.64M | 4.78M |
| Cash & Short-Term Investments | 10.68M | 881.49K | 1.39M | 1.77M | 2.55M | 212.44K | 635.57K | 405.28K | 925.07K | 987.04K | 1.37M | 2.93M | 612.1K | 381.32K | 673.5K | 605.75K | 831.59K | 1.26M | 1.67M | 861.65K |
| Cash Only | 10.68M | 881.49K | 1.39M | 1.77M | 2.55M | 212.44K | 635.57K | 405.28K | 925.07K | 987.04K | 1.37M | 2.93M | 612.1K | 381.32K | 673.5K | 605.75K | 831.59K | 1.26M | 1.67M | 861.65K |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 6.58M | 4.87M | 4.19M | 4.34M | 3.43M | 3.51M | 3.12M | 3.55M | 4.22M | 3.51M | 4.53M | 3.91M | 4.39M | 4.03M | 3.41M | 2.66M | 3.35M | 2.22M | 1.71M | 1.88M |
| Days Sales Outstanding | 59.16 | 56.56 | 58.7 | 57.13 | 74.51 | 67.37 | 73.09 | 74.95 | 67.13 | 76.71 | 89.85 | 75.14 | 75.08 | 58.19 | 54.98 | 57.06 | 53.83 | 46.36 | 70.68 | 58.08 |
| Inventory | 3.7M | 4.26M | 3.88M | 3.56M | 3.67M | 3.85M | 3.46M | 2.87M | 3.03M | 3.1M | 2.97M | 2.78M | 2.96M | 2.85M | 2.76M | 3.02M | 2.97M | 2.5M | 2.12M | 1.89M |
| Days Inventory Outstanding | 53.89 | 52.3 | 59.7 | 61.15 | 89.8 | 97.25 | 94.53 | 72.72 | 82.46 | 82.79 | 92.52 | 79.93 | 78.9 | 81.51 | 79.09 | 81.27 | 84.19 | 76.59 | 108.58 | 92.45 |
| Other Current Assets | 0 | 0 | 399.63K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 84.21K | 0 | 0 |
| Total Non-Current Assets | 12.28M | 12.47M | 12.52M | 9.73M | 9.65M | 9.67M | 9.73M | 9.79M | 9.88M | 9.86M | 9.83M | 9.88M | 9.92M | 10M | 10.14M | 10.2M | 9.8M | 10.52M | 1.46M | 1.48M |
| Property, Plant & Equipment | 7.63M | 7.75M | 7.73M | 675.62K | 590.96K | 552.2K | 615.88K | 683.57K | 770.67K | 756.83K | 729.81K | 791.96K | 843.63K | 928.06K | 1.07M | 1.15M | 766.79K | 675.12K | 622.54K | 655.5K |
| Fixed Asset Turnover | 1.13x | 0.95x | 1.59x | 9.76x | 7.32x | 7.75x | 6.46x | 6.49x | 6.86x | 6.49x | 5.68x | 6.14x | 5.70x | 5.89x | 4.59x | 5.01x | 6.45x | 6.01x | 3.66x | 3.99x |
| Goodwill | 8.82M | 8.82M | 8.82M | 8.82M | 8.82M | 8.82M | 8.82M | 8.82M | 8.82M | 8.82M | 8.82M | 8.82M | 8.82M | 8.82M | 8.82M | 8.82M | 8.82M | 9.65M | 687.66K | 687.66K |
| Intangible Assets | 0 | 219.97K | 0 | 232.49K | 236.26K | 292.47K | 290.31K | 286.56K | 286.38K | 283.64K | 277.86K | 265.11K | 249.41K | 242.98K | 242.55K | 229.4K | 212.95K | 198.71K | 147.74K | 141.7K |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | -4.17M | -4.32M | -4.02M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Assets | 33.69M | 22.9M | 22.38M | 19.79M | 19.62M | 17.51M | 17.24M | 16.91M | 18.27M | 17.7M | 19.07M | 19.74M | 18.19M | 17.47M | 17.17M | 16.7M | 17.27M | 16.89M | 7.1M | 6.26M |
| Asset Turnover | 0.31x | 0.33x | 0.32x | 0.31x | 0.23x | 0.26x | 0.25x | 0.27x | 0.29x | 0.26x | 0.22x | 0.26x | 0.28x | 0.34x | 0.30x | 0.28x | 0.27x | 0.32x | 0.35x | 0.44x |
| Asset Growth % | 71.67% | 30.75% | 29.85% | 17.02% | 7.39% | -1.06% | -9.6% | -14.33% | 0.47% | 1.31% | 11.07% | 18.18% | 5.33% | 3.44% | 141.73% | 166.78% | 192.37% | 188.04% | 15.82% | -1.42% |
| Total Current Liabilities | 10.19M | 9.95M | 7.62M | 6.15M | 5.01M | 6.41M | 5.34M | 4.91M | 5.13M | 4.31M | 5.13M | 5.26M | 6.49M | 5.48M | 5.2M | 4.59M | 5.77M | 4.57M | 2.76M | 2.51M |
| Accounts Payable | 6.24M | 6.04M | 4.01M | 2.91M | 1.87M | 2.74M | 2.14M | 1.4M | 1.7M | 1.68M | 1.73M | 2.43M | 2.65M | 2.24M | 2.31M | 2.24M | 2.54M | 1.25M | 1.29M | 1.21M |
| Days Payables Outstanding | 83.1 | 64.56 | 55.49 | 40.43 | 55.08 | 64.95 | 52.88 | 38.11 | 45.33 | 46.49 | 67.06 | 70.81 | 66.49 | 66.2 | 62.21 | 64.84 | 58.36 | 42.05 | 67.52 | 53.76 |
| Short-Term Debt | 892.23K | 577.9K | 678.62K | 577.9K | 576.4K | 1.33M | 785.9K | 1.28M | 913.26K | 513.26K | 513.26K | 513.26K | 371.43K | 371.43K | 371.43K | 367.71K | 367.71K | 367.71K | 0 | 0 |
| Deferred Revenue (Current) | 2.22M | 1.98M | 0 | 1.82M | 1.67M | 1.42M | 1.11M | 1.17M | 1.46M | 1.16M | 1.42M | 1.17M | 1.39M | 794.98K | 1.03M | 905.11K | 1.02M | 1.14M | 336.57K | 450.08K |
| Other Current Liabilities | 0 | 0 | 2.93M | 0 | 800.37K | 791.04K | 1.12M | 0 | 0 | 0 | 0 | 0 | 571.84K | 889.52K | 166.67K | 166.67K | 898.86K | 889.95K | 166.67K | 166.67K |
| Current Ratio | 2.10x | 1.05x | 1.29x | 1.64x | 1.99x | 1.22x | 1.41x | 1.45x | 1.64x | 1.82x | 1.80x | 1.87x | 1.27x | 1.36x | 1.35x | 1.42x | 1.29x | 1.39x | 2.05x | 1.90x |
| Quick Ratio | 1.74x | 0.62x | 0.79x | 1.06x | 1.26x | 0.62x | 0.76x | 0.87x | 1.05x | 1.10x | 1.22x | 1.35x | 0.82x | 0.84x | 0.82x | 0.76x | 0.78x | 0.85x | 1.28x | 1.15x |
| Cash Conversion Cycle | 29.95 | 44.3 | 62.91 | 77.85 | 109.24 | 99.67 | 114.74 | 109.56 | 104.26 | 113 | 115.31 | 84.26 | 87.49 | 73.5 | 71.86 | 73.49 | 79.66 | 80.89 | 111.74 | 96.77 |
| Total Non-Current Liabilities | 3.39M | 3.62M | 3.84M | 1.38M | 1.44M | 1.62M | 1.77M | 1.94M | 1.88M | 2.07M | 2.25M | 2.43M | 1.99M | 2.14M | 3M | 3.15M | 2.97M | 3.13M | 309.11K | 319.06K |
| Long-Term Debt | 855.78K | 1M | 2.7M | 1.29M | 1.44M | 1.61M | 1.75M | 1.9M | 1.79M | 1.92M | 2.05M | 2.18M | 1.68M | 1.77M | 1.87M | 1.96M | 2.05M | 2.15M | 0 | 0 |
| Capital Lease Obligations | 2.53M | 2.61M | 0 | 90.95K | 0 | 9.27K | 18.38K | 38.92K | 93.19K | 147.72K | 203.28K | 258.24K | 312.39K | 365.5K | 418.85K | 478.85K | 217.3K | 132.36K | 142.45K | 152.4K |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 0 | 0 | 1.14M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 714.38K | 705.89K | 697.41K | 855.59K | 166.67K | 166.67K |
| Total Liabilities | 13.58M | 13.57M | 11.46M | 7.53M | 6.44M | 8.03M | 7.1M | 6.84M | 7.01M | 6.38M | 7.38M | 7.69M | 8.49M | 7.62M | 8.19M | 7.73M | 8.74M | 7.7M | 3.07M | 2.83M |
| Total Debt | 4.28M | 4.42M | 3.38M | 2.04M | 2.11M | 3.09M | 2.74M | 3.43M | 3.02M | 2.8M | 2.98M | 3.16M | 2.57M | 2.72M | 2.86M | 3M | 2.72M | 2.72M | 227.61K | 251.99K |
| Net Debt | -6.4M | 3.53M | 1.99M | 262.69K | -442.81K | 2.88M | 2.1M | 3.03M | 2.09M | 1.81M | 1.61M | 233.51K | 1.96M | 2.34M | 2.18M | 2.39M | 1.89M | 1.45M | -1.44M | -609.66K |
| Debt / Equity | 0.21x | 0.47x | 0.31x | 0.17x | 0.16x | 0.33x | 0.27x | 0.34x | 0.27x | 0.25x | 0.25x | 0.26x | 0.27x | 0.28x | 0.32x | 0.33x | 0.32x | 0.30x | 0.06x | 0.07x |
| Debt / EBITDA | 384.17x | - | - | - | - | - | - | - | - | - | - | - | - | 3.63x | - | - | - | - | - | - |
| Net Debt / EBITDA | -574.55x | - | - | - | - | - | - | - | - | - | - | - | - | 3.12x | - | - | - | - | - | - |
| Interest Coverage | -1.84x | -45.30x | -38.19x | -30.42x | -34.86x | -15.25x | -19.39x | -25.68x | -4.42x | -12.89x | -6.86x | -0.83x | -7.28x | 9.15x | -1.79x | 6.26x | -1.16x | -9.87x | -117.95x | -141.43x |
| Total Equity | 20.11M | 9.33M | 10.92M | 12.26M | 13.18M | 9.48M | 10.14M | 10.07M | 11.26M | 11.32M | 11.69M | 12.05M | 9.7M | 9.85M | 8.97M | 8.97M | 8.53M | 9.19M | 4.03M | 3.43M |
| Equity Growth % | 52.58% | -1.54% | 7.75% | 21.76% | 17.02% | -16.27% | -13.29% | -16.43% | 16.12% | 14.87% | 30.29% | 34.28% | 13.71% | 7.21% | 122.41% | 161.47% | 146.92% | 229.69% | 41.87% | 23.79% |
| Book Value per Share | 2.58 | 1.21 | 1.42 | 1.81 | 1.91 | 1.49 | 1.63 | 1.66 | 1.86 | 1.87 | 1.93 | 2.12 | 1.72 | 1.66 | 1.59 | 4.77 | 1.52 | 1.66 | 0.91 | 0.26 |
| Total Shareholders' Equity | 20.11M | 9.33M | 10.92M | 12.26M | 13.18M | 9.48M | 10.14M | 10.07M | 11.26M | 11.32M | 11.69M | 12.05M | 9.7M | 9.85M | 8.97M | 8.97M | 8.53M | 9.19M | 4.03M | 3.43M |
| Common Stock | 109.3K | 77.2K | 77.15K | 77.15K | 76.66K | 63.55K | 63.5K | 60.74K | 60.69K | 60.67K | 60.66K | 60.66K | 56.41K | 56.38K | 169.15K | 169.15K | 168.88K | 167.47K | 132.82K | 132.82K |
| Retained Earnings | -60.5M | -60.39M | -58.61M | -56.97M | -55.57M | -53.47M | -52.5M | -51.19M | -49.78M | -49.46M | -48.7M | -48.24M | -48.14M | -47.53M | -48.17M | -48.09M | -48.36M | -48.25M | -47.74M | -47.17M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1.03M | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |