What does debt issuance cost amortization mean?

Non-cash amortization of capitalized costs incurred to issue debt (underwriting fees, legal costs, SEC filing fees).

Lightpath Technologies LPTH Debt Issuance Cost Amortization

Debt Issuance Cost Amortization at other companies

MKS InstrumentsMKSI

$4M-33.3%

Amkor TechnologyAMKR

$901K+2.0%

Viavi Solutions Inc.VIAV

$1.3M-31.6%

Veeco InstrumentsVECO

$244K-5.1%

Other financials

Income statement

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Revenue$19.1M+109%

Gross profit$4.5M+57.6%

Operating income-$2.5M-82.0%

Net income-$4.1M-14.6%

EPS (diluted)-$0.07-75.0%

Balance sheet

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Cash & equivalents$55.2M+753%

Total debt$11.4M-20.7%

Total equity$89.1M+467%

Total assets$144.3M+77.2%

Cash flow

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Operating cash flow-$6.8M-110%

CapEx$899.5K+114%

Free cash flow-$7.7M-110%

Valuation

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Market cap$855.82M+548%

Enterprise value$811.96M+480%

P/S13.6×+9.7×

Profitability

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Gross margin26.8%-1.7pp

Operating margin-29.5%+6.9pp

Net margin-37.4%+11.5pp

FCF margin-16.4%-2.1pp

Returns & leverage

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Return on equity-44.8%+2.1pp

Debt / equity0.1×-0.8×

Current ratio3.9×+1.6×

Where this comes from

Reported directly by Lightpath Technologies in its filing.

Tagged under the XBRL concept us-gaap:AmortizationOfFinancingCosts.

The official record: Lightpath Technologies’s 10-Q, filed February 11, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Lightpath Technologies's debt issuance cost amortization?: Lightpath Technologies (LPTH) reported debt issuance cost amortization of $51.81K in Q4 2025.
How has Lightpath Technologies's debt issuance cost amortization changed year-over-year?: Lightpath Technologies's debt issuance cost amortization decreased by 30.9% year-over-year, from $75K to $51.81K.
What does debt issuance cost amortization mean?: Non-cash amortization of capitalized costs incurred to issue debt (underwriting fees, legal costs, SEC filing fees).