What are Precision Optics Corporation's total assets?

Precision Optics Corporation (POCI) holds $33.7M in total assets, up 71.7% year over year.

How much debt does Precision Optics Corporation have?

Precision Optics Corporation carries $4.3M in total debt against $20.1M of shareholders' equity, a debt-to-equity ratio of 0.21.

How much cash does Precision Optics Corporation have?

Precision Optics Corporation holds $10.7M in cash and equivalents.

Can Precision Optics Corporation cover its short-term obligations?

Its current ratio is 2.10 — current assets exceed current liabilities.

Where does Precision Optics Corporation's balance sheet data come from?

Every line is extracted from Precision Optics Corporation's SEC filings (10-K and 10-Q) and tagged in XBRL. Switch between quarterly, annual, and trailing-twelve-month views, or open any line for its full history and peer comparisons.

Precision Optics Corporation POCI Balance Sheet Statement

Income Statement Balance Sheet Cash Flow Ratios Segments

Quarterly Annual TTM

YoY QoQ

Simplified Detailed

	Q3 '26	Q2 '26	Q1 '26	Q4 '25	Q3 '25
Cash and cash equivalents	$10.68M+319%	$900K+324%	$1.39M+119%	$1.77M+338%	$2.55M+175%
Accounts receivable, net	$6.58M+92.1%	$4.87M+38.9%	$4.19M+34.1%	$4.34M+22.3%	$3.43M-18.9%
Inventories	$3.7M+0.8%	$4.26M+10.8%	$3.88M+12.1%	$3.56M+24.2%	$3.67M+21.1%
Raw materials	$1.88M—	$2.34M—	$1.95M—	$1.8M+14.6%	——
Work in process	$579.59K—	$616.39K—	$576.04K—	$598.72K+280%	——
Finished goods	$1.24M—	$1.31M—	$1.36M—	$1.16M+2.0%	——
Prepaid expenses and other current assets	$446.31K+36.7%	$404.45K+47.1%	$399.63K+38.5%	$385.39K+28.7%	$326.52K+55.9%
Total current assets	$21.41M+115%	$10.42M+32.9%	$9.86M+31.3%	$10.06M+41.3%	$9.97M+18.8%
Property and equipment, net	$868.71K+62.7%	$989.35K+120%	$960.88K+105%	$533.79K+8.1%	$533.87K-0.7%
Machinery and equipment	$3.42M+0.2%	$3.43M+4.2%	$3.41M+1.8%	$3.39M+1.3%	$3.41M+4.7%
Furniture, fixtures and equipment	$615.72K+18.9%	$604.47K+19.3%	$564.94K+32.5%	$538.43K+29.3%	$517.85K+102%
Leasehold improvements	$1.23M+48.9%	$1.27M+54.7%	$1.24M+51.3%	$871.36K+7.5%	$823.19K+1.5%
Accumulated depreciation	$4.39M+4.1%	$4.32M+3.5%	$4.25M+3.1%	$4.26M+4.6%	$4.22M+4.9%
Operating lease right-of-use assets	$2.37M+4,053%	$2.44M+2,294%	$2.51M+1,619%	$141.83K-25.4%	$57.09K-75.5%
Goodwill	$8.82M0.0%	$8.82M0.0%	$8.82M0.0%	$8.82M0.0%	$8.82M0.0%
Intangible assets, net	$215.51K-8.8%	$219.97K-24.8%	$226.26K-22.1%	$232.49K-18.9%	$236.26K-17.5%
Deferred tax assets	——	——	——	$4.85M+21.4%	——
Other non-current assets	$11.41M+25.2%	$11.48M+24.6%	$11.56M+24.9%	$9.2M-1.1%	$9.12M—
Allowance for credit losses	——	——	——	$778K+206%	——
Total assets	$33.69M+71.7%	$22.9M+30.8%	$22.38M+29.9%	$19.79M+17.0%	$19.62M+7.4%
Accounts payable	$6.24M+233%	$6.04M+121%	$4.01M+87.0%	$2.91M+108%	$1.87M+10.5%
Accrued expenses	$836.58K+4.5%	$1.13M+42.6%	$899.57K-19.3%	$764K-9.1%	$800.37K-4.0%
Deferred revenue	$2.22M+33.6%	$1.98M+39.4%	$2.03M+83.5%	$1.82M+55.4%	$1.67M+13.7%
Current portion of long-term debt	$577.9K+0.3%	$577.9K+35.1%	$577.9K+102%	$577.9K+109%	$576.41K+12.3%
Operating lease liabilities, current	$314.33K+451%	$213.73K+110%	$82.34K-43.7%	$51K-71.4%	$57.09K-67.6%
Finance Lease Liability, Current	——	$9.27K-74.7%	$18.38K-52.7%	$27.37K-33.4%	$36.23K-16.3%
Total current liabilities	$10.19M+103%	$9.95M+55.2%	$7.62M+42.8%	$6.15M+25.4%	$5.01M-2.3%
Long-term debt	$855.78K-40.4%	$1M-37.9%	$1.14M-34.5%	$1.29M-32.1%	$1.44M-19.9%
Operating lease liabilities, non-current	$2.53M—	$2.61M—	$2.7M—	$90.95K+688%	$0-100%
Operating Lease Liabilities (Total)	$2.85M+4,885%	$213.73K+110%	$82.34K-43.7%	$51K-71.4%	$57.09K-67.6%
Total liabilities	$13.58M+111%	$13.57M+68.8%	$11.46M+61.4%	$7.53M+10.0%	$6.44M—
Common stock	50M+65,121%	50M+78,572%	50M+78,638%	50M0.0%	76.7K+26.3%
Additional paid-in capital	$80.49M+17.2%	$69.64M+10.7%	$69.45M+11.0%	$69.15M+13.0%	$68.67M+12.6%
Retained earnings	-$60.5M-8.9%	-$60.39M-12.9%	-$58.61M-11.6%	-$56.97M-11.3%	-$55.57M-11.6%
Total stockholders' equity	$20.11M+52.6%	$9.33M-1.5%	$10.92M+7.8%	$12.26M+21.8%	$13.18M+17.0%
Total liabilities and stockholders' equity	$33.69M+71.7%	$22.9M+30.8%	$22.38M+29.9%	$19.79M+17.0%	$19.62M+7.4%
Allowance for Doubtful Accounts Receivable (Current)	$134.31K+101%	$99.26K-18.6%	$63.8K-38.2%	$80.19K-32.5%	$66.83K—
Finished goods	$1.24M—	$1.31M—	$1.36M—	$1.16M+2.0%	——
Materials and supplies	$1.88M—	$2.34M—	$1.95M—	$1.8M+14.6%	——
Inventory LIFO Reserve	——	——	——	$272.89K+2.3%	——
Deferred Tax Assets - Tax Credit Carryforwards	——	——	——	$338K-4.2%	——
Net Investment in Lease	$2.37M+4,053%	$2.44M+2,294%	$2.51M+1,619%	$141.83K-25.4%	$57.09K-75.5%
Net Operating Loss Carryforwards	——	——	——	$338K-4.2%	——
Intangible assets — net	$215.51K-8.8%	$219.97K-24.8%	$226.26K-22.1%	$232.49K-18.9%	$236.26K-17.5%
Machinery and equipment	$3.42M+0.2%	$3.43M+4.2%	$3.41M+1.8%	$3.39M+1.3%	$3.41M+4.7%
Operating lease right-of-use assets	$2.37M+4,053%	$2.44M+2,294%	$2.51M+1,619%	$141.83K-25.4%	$57.09K-75.5%
Other Assets	$11.41M+25.2%	$11.48M+24.6%	$11.56M+24.9%	$9.2M-1.1%	$9.12M—
Property, plant and equipment at cost	$5.26M+10.7%	$5.31M+14.8%	$5.21M+13.5%	$4.8M+5.0%	$4.75M+4.2%
Operating Lease Right-of-Use Assets in Other Assets	$2.37M+4,053%	$2.44M+2,294%	$2.51M+1,619%	$141.83K-25.4%	$57.09K-75.5%
Tax Credit Carryforward Valuation Allowance	——	——	——	$5.97M+29.6%	——
Accrued Manufacturing Costs	$836.58K+4.5%	$1.13M+42.6%	$899.57K-19.3%	$764K-9.1%	$800.37K-4.0%
Compensation and benefits	$836.58K+4.5%	$1.13M+42.6%	$899.57K-19.3%	$764K-9.1%	$800.37K-4.0%
Lease Liability Payments - 2020 (Remaining Three Months)	$135.6K—	——	——	——	——
Operating Lease Liability Payments - 2024 (Lessee)	$567.33K—	——	——	——	——
Operating Lease Liability Payments - 2025 (Lessee)	$567.33K—	——	——	——	——
Lease Liability Payments - Due Year Two	$567.33K—	——	——	——	——
Lease Liability Payments - Due Year Three	$535.11K—	——	——	——	——
Lease Liability Payments - Due Year Four	$551.24K—	——	——	——	——
Lease Liability Payments - Remainder of Fiscal Year	$555.2K—	——	——	——	——
Line of Credit Outstanding	$1.09M—	$1.2M+33.2%	$1.31M+161%	$0-100%	$0-100%
Operating Lease Liability Payments Due	$3.78M—	——	——	——	——
Operating Lease Liability - Undiscounted Excess Amount	$933.48K—	——	——	——	——
Debt Maturity - 2024	$149.08K—	——	——	——	——
Debt Maturity - 2027	$141.09K—	——	——	——	——
Debt - Unamortized Discount (Premium) and Issuance Costs, Net	$49.16K—	$53.76K—	$58.37K—	$62.98K+87.8%	——
Operating Lease Liability Payments - 2026 (Lessee)	$567.33K—	——	——	——	——
Total debt	$4.28M+103%	$1.8M-17.7%	$1.82M-18.5%	$1.95M-19.7%	$2.11M-17.8%
Common Stock Par Value Per Share	$0.01—	$0.01—	$0.01—	$0.010.0%	——
Common Stock Shares Issued	10.9M—	7.7M—	7.7M—	7.7M+27.0%	——
Common stock; $0.001 par value; 6,000 shares authorized; 3,755 and 3,751 shares issued and outstanding as of March 31, 2026 and December 31, 2025, respectively	$109.3K+42.6%	$77.2K+21.5%	$77.15K+21.5%	$77.15K+27.0%	$76.66K+26.3%
Share Price	$4.20—	——	——	——	——
Warrants and Rights Outstanding	159.7K—	——	——	——	——
Cumulative Cost Basis	$5.26M+10.7%	$5.31M+14.8%	$5.21M+13.5%	$4.8M+5.0%	$4.75M+4.2%
Accumulated amortization, debt issuance costs	$43.58K—	$38.97K—	$34.36K—	$29.76K+107%	——
Accounts Receivable, Allowance for Credit Loss	$134.31K+101%	$99.26K-18.6%	$63.8K-38.2%	$80.19K-32.5%	$66.83K—
Class Of Warrant Or Right Exercise Price Of Warrants Or Rights1	$4.21—	——	——	——	——
Class of Warrant or Right, Outstanding	$159.72K—	——	——	——	——
Common stock, par value (in dollars per share)	$0.01—	$0.01—	$0.01—	$0.010.0%	——
Common stock, shares authorized (in shares)	$50M—	$50M—	$50M—	$50M0.0%	——
Common stock, shares issued (in shares)	$10.93M—	$7.72M—	$7.71M—	$7.71M+27.0%	——
Common Stock, Shares, Outstanding	$10.93M—	$7.72M—	$7.71M—	$7.71M+27.0%	——
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net	$49.16K—	$53.76K—	$58.37K—	$62.98K+87.8%	——
Deferred Tax Assets, Gross	——	——	——	$5.97M+29.6%	——
Deferred Tax Assets, Net	——	——	——	$0—	——
Deferred Tax Assets, Operating Loss Carryforwards	——	——	——	$4.85M+21.4%	——
Temporary differences related to Texas Margin Tax	——	——	——	$778K+206%	——
Deferred Tax Assets, Valuation Allowance	——	——	——	$5.97M+29.6%	——
Current maturities of long-term debt	——	$9.27K-74.7%	$18.38K-52.7%	$27.37K-33.4%	$36.23K-16.3%
Finance Lease Liability Payments Due After Year Four	$1.43M—	——	——	——	——
Finance Lease Liability Payments Due Year Four	$551.24K—	——	——	——	——
Finance Lease Liability Payments Due Year Three	$535.11K—	——	——	——	——
Grants receivable	$224.54K—	——	——	——	$0—
Lessee Operating Lease Liability Payments Due	$3.78M—	——	——	——	——
Lessee Operating Lease Liability Undiscounted Excess Amount	$933.48K—	——	——	——	——
Loans Payable	$389.42K—	$432.69K—	$475.96K—	$519.23K-13.5%	——
2028	$596.33K—	——	——	——	——
2029	$141.09K—	——	——	——	——
2027	$596.33K—	——	——	——	——
Remainder of 2026	$149.08K—	——	——	——	——
Secured lines of credit	$1.09M—	$1.2M—	$1.31M—	$1.41M-12.3%	——
Other Inventory	$410K—	$311.78K—	——	$272.89K—	——
Prepaid expenses	$446.31K+36.7%	$404.45K+47.1%	$399.63K+38.5%	$385.39K+28.7%	$326.52K+55.9%
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Exercise Price	$4.21—	——	——	——	——
Share price (in dollars per share)	$4.2—	——	——	——	——
Remainder of Fiscal Year 2024	$149.08K—	——	——	——	——

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Questions, answered.

What are Precision Optics Corporation's total assets?: Precision Optics Corporation (POCI) holds $33.7M in total assets, up 71.7% year over year.
How much debt does Precision Optics Corporation have?: Precision Optics Corporation carries $4.3M in total debt against $20.1M of shareholders' equity, a debt-to-equity ratio of 0.21.
How much cash does Precision Optics Corporation have?: Precision Optics Corporation holds $10.7M in cash and equivalents.
Can Precision Optics Corporation cover its short-term obligations?: Its current ratio is 2.10 — current assets exceed current liabilities.
Where does Precision Optics Corporation's balance sheet data come from?: Every line is extracted from Precision Optics Corporation's SEC filings (10-K and 10-Q) and tagged in XBRL. Switch between quarterly, annual, and trailing-twelve-month views, or open any line for its full history and peer comparisons.