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Precision Optics Corporation POCI Debt issuance costs and discount amortization

Debt issuance costs and discount amortization at other companies

Laser Photonics Corporation logo
Laser Photonics CorporationLASE
$41.29K
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Lightpath TechnologiesLPTH
$213.83K

Other financials

Income statement

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Revenue$8.7M+108%
Gross profit$2.1M+392%
Operating income-$64.5K+96.8%
Net income-$108.3K+94.8%
EPS (diluted)-$0.01+96.7%

Balance sheet

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Cash & equivalents$10.7M+319%
Total debt$4.3M+103%
Total equity$20.1M+52.6%
Total assets$33.7M+71.7%

Cash flow

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Operating cash flow-$723.3K+61.4%
CapEx$46.2K+297%
Free cash flow-$615.5K+37.7%

Valuation

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Market cap$55.82M+59.3%
Enterprise value$49.42M+40.4%
P/S1.9×+0.1×

Profitability

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Gross margin13.8%-6.7pp
Operating margin-16.4%-5.3pp
Net margin-17%-5.5pp
FCF margin-19.8%+7.6pp

Returns & leverage

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Return on equity-29.6%-8.1pp
Debt / equity0.2×+0.1×
Current ratio2.1×+0.1×

Where this comes from

Reported directly by Precision Optics Corporation in its filing.

Tagged under the XBRL concept us-gaap:AmortizationOfDebtDiscountPremium.

The official record: Precision Optics Corporation’s 10-Q, filed May 13, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Precision Optics Corporation's debt issuance costs and discount amortization?
Precision Optics Corporation (POCI) reported debt issuance costs and discount amortization of $4.61K in Q1 2026.
What is the long-term trend for Precision Optics Corporation's debt issuance costs and discount amortization?
Over 2 years (2022 to 2025), Precision Optics Corporation's debt issuance costs and discount amortization has grown at a -54.2% compound annual growth rate (CAGR), from $55.02K to $11.56K.
What does debt issuance costs and discount amortization mean?
Reflects the non-cash expense recognized over the life of a debt instrument to amortize debt issuance costs or original issue discounts. This adjustment reconciles net income with cash flow from operations by accounting for the effective interest method. It provides insight into the true cost of borrowing beyond the stated coupon rate.