Precision Optics Corporation, Inc. (POCI) quarterly cash flow statement — complete operating, investing & financing 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 |
|---|
| Cash from Operations | -723.26K | -256.08K | 78.23K | -569.24K | -1.87M | -786.81K | -318.62K | -976.01K | -214.17K | -119.83K | -1.37M | -607.5K | 509.3K | -182.62K | 199.73K | -53.4K | -164.8K | -532.82K | -182.34K | 121.97K |
| Operating CF Margin % | -8.31% | -3.48% | 1.17% | -9.21% | -44.74% | -17.38% | -7.59% | -20.69% | -4.09% | -2.48% | -31.77% | -12.09% | 10.09% | -3.1% | 3.93% | -1.11% | -3.54% | -13.67% | -7.8% | 4.56% |
| Operating CF Growth % | 61.38% | 67.45% | 124.55% | 41.68% | -774.4% | -556.58% | 76.79% | -60.66% | -142.05% | 34.38% | -787.41% | -1037.55% | 409.03% | 65.73% | 209.54% | -143.78% | -216.04% | -1089.23% | -5.62% | 124.01% |
| Net Income | -108.28K | -1.78M | -1.64M | -1.4M | -2.1M | -969.68K | -1.31M | -1.41M | -317.06K | -758.8K | -464.42K | -96.13K | -609.4K | 634.42K | -73.51K | 269.3K | -113.9K | -507.01K | -576.8K | -442.45K |
| Depreciation & Amortization | 75.6K | 74.17K | 65.18K | 52.59K | 62.36K | 49.2K | 48.29K | 55.8K | 52.33K | 52.7K | 51.56K | 53.27K | 52.71K | 52.34K | 52.41K | 52.35K | 30.19K | 65.4K | 42.28K | 42.42K |
| Stock-Based Compensation | 0 | 187.08K | 301.64K | 439.87K | 562.96K | 308.21K | 149.36K | 210.39K | 258.21K | 382.43K | 108.75K | 149.24K | 450.01K | 244.79K | 74.99K | 173.86K | 231.12K | 350.45K | 160.07K | 419.68K |
| Deferred Taxes | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Cash Items | 345.24K | 124.4K | 88.44K | 37.65K | 0 | 4.54K | 4.38K | 4.38K | 4.38K | 4.38K | 4.38K | -567.75K | -151.02K | 7.55K | 9.41K | -723.09K | 36.02K | 0 | 0 | 2.93K |
| Working Capital Changes | -1.04M | 1.14M | 1.26M | 303.2K | -401.3K | -179.07K | 790.6K | 164.53K | -212.03K | 199.46K | -1.07M | -146.14K | 766.99K | -1.12M | 136.43K | 174.18K | -348.23K | -441.66K | 192.11K | 99.39K |
| Change in Receivables | -1.71M | -683.56K | 148.8K | -911.68K | 81.34K | -382.8K | 421.9K | 678.28K | -712.23K | 1.02M | -625.72K | 482.5K | -357.38K | -617.84K | -750.81K | 683.82K | -1.13M | 172.11K | 167.56K | -347.91K |
| Change in Inventory | 561.59K | -383.74K | -318.2K | 109.29K | 176.43K | -387.21K | -592.52K | 164.12K | 67.77K | -128.78K | -195K | 125.72K | -112.76K | -33.52K | 266.49K | -56.93K | -461.83K | 73.51K | -235.5K | 63.89K |
| Change in Payables | 194.76K | 2.04M | 1.1M | 1.04M | -864.53K | 594.75K | 746.04K | -297.87K | 19.44K | -57.92K | -698.6K | -216.98K | 404.98K | -61.64K | 66.73K | -298.87K | 1.29M | -248.23K | 81.09K | 180.54K |
| Cash from Investing | 49.49K | -96.34K | -301.79K | -83.64K | -89.75K | -31.99K | -28.1K | -11.8K | -111.31K | -127.25K | -43.52K | -86 | -14.77K | -8.46K | -29.17K | 96.59K | -211.23K | -262.79K | -30.37K | -32.93K |
| Capital Expenditures | 49.49K | -96.34K | -304.73K | -46.22K | -126.81K | -29.82K | -24.35K | -11.63K | -111.31K | -127.25K | -30.77K | -86 | -14.77K | -8.46K | -29.17K | -70.08K | -44.57K | -7.73K | -30.37K | -32.93K |
| CapEx % of Revenue | 0.57% | 1.31% | 4.56% | 0.75% | 3.03% | 0.66% | 0.58% | 0.25% | 2.12% | 2.64% | 0.71% | 0% | 0.29% | 0.14% | 0.57% | 1.46% | 0.96% | 0.2% | 1.3% | 1.23% |
| Acquisitions | 3K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 166.67K | -166.67K | -255.06K | 0 | 166.67K |
| Investments | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Other Investing | -3K | 0 | 2.94K | -37.41K | 37.06K | -2.17K | -3.75K | -174 | 0 | 0 | -12.75K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -166.67K |
| Cash from Financing | 10.47M | -158.2K | -158.07K | -121.27K | 4.3M | 395.66K | 577.01K | 468.03K | 263.5K | -136.34K | -138.88K | 2.92M | -263.75K | -101.1K | -102.81K | -269.02K | -55.58K | 389.24K | 1.02M | -9.23K |
| Debt Issued (Net) | -158.35K | -158.2K | -158.07K | -140.07K | -37.62K | 395.66K | -639.53K | 460.64K | 260.8K | -139.03K | -138.88K | 648.04K | -102.18K | -101.1K | -102.81K | -102.35K | -102.22K | -71.41K | -9.38K | -9.23K |
| Equity Issued (Net) | 10.63M | 0 | 0 | 43.8K | 5.24M | 0 | 1.2M | 0 | 0 | 0 | 0 | 2.29M | 0 | 0 | 0 | 0 | 0 | 470K | 1.03M | 0 |
| Dividends Paid | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Share Repurchases | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Financing | 0 | 0 | 0 | -25K | -900K | 0 | 12K | 7.39K | 2.7K | 2.7K | 0 | -14.98K | -161.57K | 0 | 0 | -166.67K | 46.64K | -9.35K | 0 | 0 |
| Net Change in Cash | 9.8M | -510.62K | -381.63K | -774.14K | 2.34M | -423.13K | 230.29K | -519.79K | -61.98K | -383.43K | -1.56M | 2.31M | 230.78K | -292.18K | 67.75K | -225.84K | -431.61K | -406.37K | 807.92K | 79.81K |
| Free Cash Flow | -671.94K | -352.42K | -226.5K | -621.72K | -2M | -818.79K | -342.97K | -987.82K | -325.48K | -247.09K | -1.42M | -607.58K | 494.52K | -191.09K | 170.56K | -123.48K | -209.37K | -540.55K | -212.71K | 89.04K |
| FCF Margin % | -7.72% | -4.78% | -3.39% | -10.06% | -47.72% | -18.09% | -8.17% | -20.95% | -6.21% | -5.12% | -32.78% | -12.09% | 9.8% | -3.25% | 3.35% | -2.58% | -4.5% | -13.87% | -9.1% | 3.33% |
| FCF Growth % | 66.36% | 56.96% | 33.96% | 37.06% | -513.67% | -231.38% | 75.79% | -62.58% | -165.82% | -29.31% | -930.5% | -392.03% | 336.19% | 64.65% | 180.19% | -238.68% | -287.63% | -754.92% | 0.25% | 116.94% |
| FCF per Share | -0.09 | -0.05 | -0.03 | -0.09 | -0.29 | -0.13 | -0.06 | -0.16 | -0.05 | -0.04 | -0.23 | -0.11 | 0.09 | -0.03 | 0.03 | -0.07 | -0.04 | -0.10 | -0.05 | 0.01 |
| FCF Conversion (FCF/Net Income) | 6.68x | 0.14x | -0.05x | 0.41x | 0.89x | 0.81x | 0.24x | 0.69x | 0.68x | 0.16x | 2.96x | 6.32x | -1.28x | -0.36x | -1.26x | -0.20x | 1.45x | 1.05x | 0.32x | -0.28x |
| Interest Paid | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Taxes Paid | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |