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Lightpath Technologies LPTH Finance Lease Liabilities

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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$789.26M+404%
Enterprise value$745.41M+360%
P/S12.6×+8.4×

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:FinanceLeaseLiabilityNoncurrent.

The source filing: Lightpath Technologies’s 10-Q, filed May 7, 2026.

Filed
May 7, 2026, 4:20 PM EDT
Fiscal quarter
Q3 FY2026
Calendar quarter
Q1 2026
Accession
0001437749-26-015594
Line itemMarch 31, 2026June 30, 2025
Total current liabilities21,531,26217,100,125
Deferred tax liabilities, net88,099152,760
Accrued liabilities, noncurrent823,000
Finance lease obligation, less current portion460,316421,363
Operating lease liabilities, noncurrent9,197,9808,326,250
Loans payable, less current portion103,6614,804,990
Total liabilities31,381,31831,628,488
Commitments and Contingencies

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FAQ

What is Lightpath Technologies's finance lease liabilities?
Lightpath Technologies (LPTH) reported finance lease liabilities of $460.32K in Q1 2026.
How has Lightpath Technologies's finance lease liabilities changed year-over-year?
Lightpath Technologies's finance lease liabilities increased by 0.6% year-over-year, from $457.44K to $460.32K.
What is the long-term trend for Lightpath Technologies's finance lease liabilities?
Over 4 years (2021 to 2025), Lightpath Technologies's finance lease liabilities has grown at a 58.5% compound annual growth rate (CAGR), from $66.8K to $421.36K.
What does finance lease liabilities mean?
Present value of future payments on leases classified as finance leases under ASC 842 — treated similarly to debt on the balance sheet.

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