Precision Optics Corporation, Inc. (POCI) Balance Sheet

NASDAQ: POCIAssets, liabilities, debt and equity over 10 years.

POCI balance sheet, FY2026

June 30, 2026 · U.S. dollars

$32.3M assets = $12.0M liabilities + $20.3M equity

Both columns are drawn to the same scale: what POCI owns equals what it owes plus shareholders’ equity. Hover a block for its value.

POCI financial health

Current ratio2.28

Comfortable · current assets cover current liabilities 2.28×

Debt / equity0.20

Low leverage · $0.20 of debt for each $1 of equity

Equity / assets62.9%

Equity-funded · of assets funded by shareholders

Cash / debt242.3%

Cash covers debt · cash & short-term investments vs total debt

Goodwill & intangibles27.9%

Acquisition-heavy · of total assets

Descriptive bands, not a rating. Fiscal FY2026.

POCI balance sheet trends, FY2017–FY2026

Precision Optics Corporation, Inc. balance sheet trends
Metric	Then	Latest	Change
Total assets	$1.8MFY2017	$32.3MFY2026	+37.8%/yr
Total liabilities	$1.2MFY2017	$12.0MFY2026	+28.6%/yr
Shareholders’ equity	$558,380FY2017	$20.3MFY2026	+49.1%/yr
Cash & short-term investments	$118,405FY2017	$9.8MFY2026	+63.4%/yr
Total debt	$31,955FY2017	$4.1MFY2026	+71.3%/yr
Net cash (debt)	$86,450FY2017	$5.8MFY2026	+$5.7M
Working capital	$479,604FY2017	$11.3MFY2026	+$10.8M
Book value per share	$0.20FY2017	$2.39FY2026	+31.7%/yr
Current ratio	1.39FY2017	2.28FY2026	+0.88
Debt / equity	0.06FY2017	0.20FY2026	+0.14
Shares outstanding	2.8MFY2017	8.5MFY2026	+13.3%/yr

Change is the average annual growth (CAGR) or the difference between the first and latest year.

POCI assets

Cash & ST investmentsReceivablesInventoryOther currentPP&EGoodwill & intangiblesLT investmentsOther non-current

POCI liabilities and equity

Current liabilitiesLong-term debtOther long-term liabilitiesEquity

POCI debt vs cash

Total debtCash & ST investmentsNet cash (debt)

Debt includes short- and long-term borrowings and, where reported, lease obligations.

POCI balance sheet

Precision Optics Corporation, Inc. annual balance sheet
	FY2026	FY2025	FY2024	FY2023	FY2022	FY2021	FY2020	FY2019	FY2018	FY2017
Assets
Cash & short-term investments	$9.8M	$1.8M	$405,278	$2.9M	$605,749	$861,650	$1.1M	$2.3M	$402,738	$118,405
Cash & equivalents	$9.8M	$1.8M	$405,278	$2.9M	$605,749	$861,650	$1.1M	$2.3M	$402,738	$118,405
Receivables	$5.9M	$4.3M	$3.5M	$3.9M	$2.7M	$1.9M	$1.5M	$2.2M	$796,923	$468,548
Inventory	$3.8M	$3.6M	$2.9M	$2.8M	$3.0M	$1.9M	$2.2M	$1.7M	$1.1M	$1.1M
Other current assets	$494,488	$385,390	$299,364	$249,681	$213,448	$150,635	$133,707	$180,336	$70,991	$55,985
Total current assets	$20.1M	$10.1M	$7.1M	$9.9M	$6.5M	$4.8M	$4.9M	$6.4M	$2.4M	$1.7M
Property, plant & equipment (net)	$3.2M	$675,617	$683,572	$791,957	$1.1M	$655,499	$621,553	$383,006	$49,486	$72,254
Goodwill & intangible assets	$9.0M	$9.1M	$9.1M	$9.1M	$9.1M	$829,366	$782,893	$741,751	$47,275	$30,086
Long-term investments	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Other non-current assets	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Total assets	$32.3M	$19.8M	$16.9M	$19.7M	$16.7M	$6.3M	$6.4M	$7.5M	$2.5M	$1.8M
Liabilities
Accounts payable	$3.6M	$2.9M	$1.4M	$2.4M	$2.2M	$1.2M	$1.1M	$1.2M	$703,538	$694,958
Short-term debt	$903,398	$656,261	$1.5M	$725,145	$558,984	$99,594	$917,879	$9,572	$8,962	$8,391
Deferred revenue	$2.5M	$1.8M	$1.2M	$1.2M	$905,113	$450,084	$417,059	$450,192	$857,842	$180,137
Total current liabilities	$8.8M	$6.2M	$4.9M	$5.3M	$4.6M	$2.5M	$3.1M	$3.6M	$1.9M	$1.2M
Long-term debt	$0	$1.3M	$1.9M	$2.2M	$2.0M	$0	$0	$0	$0	$0
Lease obligations	—	$169,317	$258,481	$470,128	$670,121	$251,991	$205,974	$14,599	—	—
Other long-term liabilities	$3.1M	$90,954	$38,918	$258,242	$1.2M	$319,063	$430,390	$505,027	$14,601	$23,564
Total liabilities	$12.0M	$7.5M	$6.8M	$7.7M	$7.7M	$2.8M	$3.6M	$4.1M	$1.9M	$1.2M
Shareholders' equity
Common stock & paid-in capital	$109,728	$77,147	$60,739	$60,665	$169,150	$132,825	$131,918	$120,712	$101,972	$88,729
Retained earnings (deficit)	−$60.6M	−$57.0M	−$51.2M	−$48.2M	−$48.1M	−$47.2M	−$47.1M	−$45.6M	−$45.0M	−$44.7M
Accumulated other comprehensive income	—	—	$0	—	—	—	$0	—	—	—
Total shareholders' equity	$20.3M	$12.3M	$10.1M	$12.0M	$9.0M	$3.4M	$2.8M	$3.4M	$564,036	$558,380
Key figures
Total debt	$4.1M	$2.0M	$3.4M	$3.2M	$3.0M	$251,991	$1.0M	$14,599	$23,563	$31,955
Net cash (debt)	$5.8M	−$262,685	−$3.0M	−$233,515	−$2.4M	$609,659	$119,761	$2.3M	$379,175	$86,450
Working capital	$11.3M	$3.9M	$2.2M	$4.6M	$1.9M	$2.3M	$1.8M	$2.8M	$481,876	$479,604
Tangible book value	$11.3M	$3.2M	$957,019	$3.0M	−$82,113	$2.6M	$2.0M	$2.6M	$516,761	$528,294
Book value per share	$2.39	$1.81	$1.66	$2.13	$1.69	$0.78	$0.64	$0.88	$0.17	$0.20
Shares outstanding	8.5M	6.8M	6.1M	5.7M	5.3M	4.4M	4.3M	3.8M	3.3M	2.8M
Current ratio	2.28	1.64	1.45	1.87	1.42	1.90	1.57	1.76	1.25	1.39
Quick ratio	1.79	0.99	0.81	1.30	0.71	1.09	0.83	1.23	0.62	0.48
Debt / equity	0.20	0.17	0.34	0.26	0.33	0.07	0.37	0.00	0.04	0.06
Equity / assets	62.9%	61.9%	59.5%	61.0%	53.7%	54.8%	43.6%	45.1%	22.5%	31.0%

Precision Optics Corporation, Inc. quarterly balance sheet
	Jun '26	Mar '26	Dec '25	Sep '25	Jun '25	Mar '25	Dec '24	Sep '24	Jun '24	Mar '24	Dec '23	Sep '23
Assets
Cash & short-term investments	$9.8M	$10.7M	$881,486	$1.4M	$1.8M	$2.5M	$212,441	$635,572	$405,278	$925,067	$987,044	$1.4M
Cash & equivalents	$9.8M	$10.7M	$881,486	$1.4M	$1.8M	$2.5M	$212,441	$635,572	$405,278	$925,067	$987,044	$1.4M
Receivables	$5.9M	$6.6M	$4.9M	$4.2M	$4.3M	$3.4M	$3.5M	$3.1M	$3.5M	$4.2M	$3.5M	$4.5M
Inventory	$3.8M	$3.7M	$4.3M	$3.9M	$3.6M	$3.7M	$3.8M	$3.5M	$2.9M	$3.0M	$3.1M	$3.0M
Other current assets	$494,488	$446,313	$404,448	$399,630	$385,390	$326,524	$275,041	$288,475	$299,364	$209,505	$234,121	$361,801
Total current assets	$20.1M	$21.4M	$10.4M	$9.9M	$10.1M	$10.0M	$7.8M	$7.5M	$7.1M	$8.4M	$7.8M	$9.2M
Property, plant & equipment (net)	$3.2M	$7.6M	$7.7M	$3.5M	$675,617	$590,957	$552,203	$615,879	$683,572	$770,668	$756,828	$729,809
Goodwill & intangible assets	$9.0M	$9.0M	$9.0M	$9.1M	$9.1M	$9.1M	$9.1M	$9.1M	$9.1M	$9.1M	$9.1M	$9.1M
Long-term investments	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Other non-current assets	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0
Total assets	$32.3M	$33.7M	$22.9M	$22.4M	$19.8M	$19.6M	$17.5M	$17.2M	$16.9M	$18.3M	$17.7M	$19.1M
Liabilities
Accounts payable	$3.6M	$6.2M	$6.0M	$4.0M	$2.9M	$1.9M	$2.7M	$2.1M	$1.4M	$1.7M	$1.7M	$1.7M
Short-term debt	$903,398	$892,227	$800,898	$678,622	$656,261	$669,718	$1.5M	$971,034	$1.5M	$1.1M	$731,281	$728,193
Deferred revenue	$2.5M	$2.2M	$2.0M	$2.0M	$1.8M	$1.7M	$1.4M	$1.1M	$1.2M	$1.5M	$1.2M	$1.4M
Total current liabilities	$8.8M	$10.2M	$10.0M	$7.6M	$6.2M	$5.0M	$6.4M	$5.3M	$4.9M	$5.1M	$4.3M	$5.1M
Long-term debt	$0	$855,780	$1.0M	$1.1M	$1.3M	$1.4M	$1.6M	$1.7M	$1.9M	$1.8M	$1.9M	$2.0M
Lease obligations	—	$2.8M	$2.8M	$2.8M	$169,317	$93,313	$147,838	$203,517	$258,481	$312,457	$365,738	$418,212
Other long-term liabilities	$3.1M	$2.5M	$2.6M	$2.7M	$90,954	$0	$9,270	$18,384	$38,918	$93,195	$147,716	$203,278
Total liabilities	$12.0M	$13.6M	$13.6M	$11.5M	$7.5M	$6.4M	$8.0M	$7.1M	$6.8M	$7.0M	$6.4M	$7.4M
Shareholders' equity
Common stock & paid-in capital	$109,728	$109,298	$77,202	$77,147	$77,147	$76,662	$63,555	$63,502	$60,739	$60,685	$60,675	$60,665
Retained earnings (deficit)	−$60.6M	−$60.5M	−$60.4M	−$58.6M	−$57.0M	−$55.6M	−$53.5M	−$52.5M	−$51.2M	−$49.8M	−$49.5M	−$48.7M
Accumulated other comprehensive income	—	—	—	—	—	—	—	$0	$0	—	—	—
Total shareholders' equity	$20.3M	$20.1M	$9.3M	$10.9M	$12.3M	$13.2M	$9.5M	$10.1M	$10.1M	$11.3M	$11.3M	$11.7M
Key figures
Total debt	$4.1M	$4.3M	$4.4M	$4.5M	$2.0M	$2.1M	$3.1M	$2.7M	$3.4M	$3.0M	$2.8M	$3.0M
Net cash (debt)	$5.8M	$6.4M	−$3.5M	−$3.1M	−$262,685	$442,810	−$2.9M	−$2.1M	−$3.0M	−$2.1M	−$1.8M	−$1.6M
Working capital	$11.3M	$11.2M	$470,717	$2.2M	$3.9M	$5.0M	$1.4M	$2.2M	$2.2M	$3.3M	$3.5M	$4.1M
Tangible book value	$11.3M	$11.1M	$285,557	$1.9M	$3.2M	$4.1M	$359,288	$1.0M	$957,019	$2.2M	$2.2M	$2.6M
Book value per share	$2.39	$2.58	$1.21	$1.42	$1.81	$1.91	$1.49	$1.63	$1.66	$1.86	$1.87	$1.93
Shares outstanding	8.5M	7.8M	7.7M	7.7M	6.8M	6.9M	6.4M	6.2M	6.1M	6.1M	6.1M	6.1M
Current ratio	2.28	2.10	1.05	1.29	1.64	1.99	1.22	1.41	1.45	1.64	1.82	1.80
Quick ratio	1.79	1.69	0.58	0.73	0.99	1.19	0.58	0.70	0.81	1.00	1.04	1.15
Debt / equity	0.20	0.21	0.47	0.41	0.17	0.16	0.33	0.27	0.34	0.27	0.25	0.25
Equity / assets	62.9%	59.7%	40.7%	48.8%	61.9%	67.2%	54.1%	58.8%	59.5%	61.6%	63.9%	61.3%

Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed September 28, 2026); data from EODHD.

POCI financial position

At the end of fiscal 2026 (June 30, 2026), Precision Optics had total assets of $32.3 million (up 63.4% from a year earlier), total liabilities of $12.0 million and shareholders' equity of $20.3 million. It held $9.8 million in cash and short-term investments against $4.1 million of debt, a net cash position of $5.8 million. Its current ratio was 2.28.

Related: POCI income statement, POCI cash flow statement, POCI key metrics. See the POCI stock overview for the latest quote and news.

POCI balance sheet FAQ

What are Precision Optics's total assets?

Precision Optics reported total assets of $32.3 million at the end of fiscal 2026 (June 30, 2026), compared with $19.8 million a year earlier.

How much debt does Precision Optics have?

Precision Optics had $4.1 million of total debt at the end of fiscal 2026, including short-term borrowings. Its debt-to-equity ratio was 0.20.

How much cash does Precision Optics have?

Precision Optics held $9.8 million in cash and short-term investments at the end of fiscal 2026; with $4.1 million of debt that is net cash of $5.8 million.

What is Precision Optics's book value?

Precision Optics's shareholders' equity (book value) was $20.3 million at the end of fiscal 2026, or $2.39 per share.

What is Precision Optics's current ratio?

Precision Optics had current assets of $20.1 million and current liabilities of $8.8 million, a current ratio of 2.28 (it can cover its short-term obligations).

How much goodwill does Precision Optics have?

Precision Optics carried $9.0 million of goodwill and intangible assets, 27.9% of total assets, at the end of fiscal 2026.