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Lightpath Technologies LPTH Net Foreign Income Subject To Lower Tax Rate

Net Foreign Income Subject To Lower Tax Rate at other companies

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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:NetForeignIncomeSubjectToLowerTaxRate.

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 net foreign income subject to lower tax rate?
Lightpath Technologies (LPTH) reported net foreign income subject to lower tax rate of -$15.03K in Q2 2025.
How has Lightpath Technologies's net foreign income subject to lower tax rate changed year-over-year?
Lightpath Technologies's net foreign income subject to lower tax rate increased by 39.5% year-over-year, from -$24.83K to -$15.03K.
What is the long-term trend for Lightpath Technologies's net foreign income subject to lower tax rate?
Over 4 years (2021 to 2025), Lightpath Technologies's net foreign income subject to lower tax rate has grown at a -22.8% compound annual growth rate (CAGR), from -$169.28K to -$60.1K.
What does net foreign income subject to lower tax rate mean?
This metric quantifies the portion of the company's earnings generated in foreign jurisdictions that are subject to tax rates lower than the domestic statutory rate. It highlights the tax efficiency of the company's international operations and geographic footprint. Investors use this to assess the potential tax benefits derived from global business activities.