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Lightpath Technologies LPTH Change In Fair Value Of Acquisition Earnout 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$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 lpth:ChangeInFairValueOfAcquisitionEarnoutLiabilities.

The official record: Lightpath Technologies’s 10-K, filed September 26, 2025, on SEC EDGAR. View the filing →

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Questions, answered.

What is Lightpath Technologies's change in fair value of acquisition earnout liabilities?
Lightpath Technologies (LPTH) reported change in fair value of acquisition earnout liabilities of -$390.11K in Q2 2025.
What does change in fair value of acquisition earnout liabilities mean?
This represents the non-cash adjustment to the liability recorded for contingent consideration payable to sellers of acquired businesses. The value fluctuates based on the probability and expected timing of achieving specific performance milestones post-acquisition. It provides insight into the company's M&A strategy and the potential future cash obligations tied to past growth initiatives.