What does income tax dividend received deduction mean?

This metric quantifies the tax benefit derived from dividends received by the company that are eligible for a deduction from taxable income. It reflects the company's ability to reduce its tax liability through inter-corporate dividend distributions. This is often used to assess the tax efficiency of holding companies or subsidiaries.

Lightpath Technologies LPTH Income Tax Dividend Received Deduction

Income Tax Dividend Received Deduction at other companies

V2XVVX

-0.7%-0.3pp

V2XVVX

-$184.75K+67.6%

Employers HoldingsEIG

$100K0.0%

Knight-Swift Transportation Holdings Inc.KNX

$315.5K—

Jackson FinancialJXN

$30.25M-9.7%

Employers HoldingsEIG

3.1%+2.8pp

Other financials

Income statement

See full

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

See full

Cash & equivalents$55.2M+753%

Total debt$11.4M-20.7%

Total equity$89.1M+467%

Total assets$144.3M+77.2%

Cash flow

See full

Operating cash flow-$6.8M-110%

CapEx$899.5K+114%

Free cash flow-$7.7M-110%

Valuation

See full

Market cap$855.82M+548%

Enterprise value$811.96M+480%

P/S13.6×+9.7×

Profitability

See full

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

See full

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:IncomeTaxDividendReceivedDeduction.

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

Ask your AI about Lightpath Technologies's income tax dividend received deduction.

Connect your AI assistant and compare it to peers, right in your chat.

Connect your AI

Claude

Questions, answered.

What is Lightpath Technologies's income tax dividend received deduction?: Lightpath Technologies (LPTH) reported income tax dividend received deduction of -$51.62K in Q2 2025.
What does income tax dividend received deduction mean?: This metric quantifies the tax benefit derived from dividends received by the company that are eligible for a deduction from taxable income. It reflects the company's ability to reduce its tax liability through inter-corporate dividend distributions. This is often used to assess the tax efficiency of holding companies or subsidiaries.