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nLIGHT, Inc. LASR Accrued Expenses

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Other financials

Income statement

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Revenue$82.6M+33.8%
Gross profit$25.7M+39.4%
Operating income-$3.6M+15.8%
Net income-$1.3M+62.7%
EPS (diluted)-$0.02+71.4%

Balance sheet

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Cash & equivalents$295.8M+275%
Total debt$14.8M+23.7%
Total equity$439.9M+104%
Total assets$517.6M+75.3%

Cash flow

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Operating cash flow$20.7M+1,597%
CapEx$4.9M+103%
Free cash flow$15.9M+520%

Valuation

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Market cap$2.94B+123%
Enterprise value$2.66B+112%
P/S9.5×+3.4×

Profitability

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Gross margin31.5%+10.3pp
Operating margin-5.5%-2.4pp
Net margin-4%-1.8pp
FCF margin13.5%+9.6pp

Returns & leverage

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Return on equity-3.8%-1.7pp
Debt / equity0.0×
Current ratio8.2×+2.5×

Where this comes from

Reported directly by nLIGHT, Inc. in its filing.

Tagged under the XBRL concept us-gaap:AccruedLiabilitiesCurrent.

The source filing: nLIGHT, Inc.’s 10-Q, filed August 7, 2026.

Filed
Aug 7, 2026, 12:04 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001124796-26-000038
Line itemAs of / June 30, 2026As of / December 31, 2025
Liabilities and Stockholders’ Equity
Current liabilities:
Accounts payable23,94620,890
Accrued liabilities17,28919,052
Deferred revenues10,7251,489
Current portion of lease liabilities2,7872,776
Line of credit20,000
Total current liabilities54,74764,207

ITEM 1. FINANCIAL STATEMENTS

FAQ

What is nLIGHT, Inc.'s accrued expenses?
nLIGHT, Inc. (LASR) reported accrued expenses of $17.29M in Q2 2026.
How has nLIGHT, Inc.'s accrued expenses changed year-over-year?
nLIGHT, Inc.'s accrued expenses increased by 6.0% year-over-year, from $16.31M to $17.29M.
What is the long-term trend for nLIGHT, Inc.'s accrued expenses?
Over 5 years (2020 to 2025), nLIGHT, Inc.'s accrued expenses has grown at a 4.5% compound annual growth rate (CAGR), from $15.32M to $19.05M.
What does accrued expenses mean?
Expenses incurred but not yet paid or invoiced — interest accruals, tax accruals, warranty reserves, and other timing differences.

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