Precision Optics Corporation, Inc. (POCI) Cash Flow Statement
Where POCI’s cash came from and went, FY2026
June 30, 2026 · U.S. dollars- Cash from operations
- −$1.6M
- Capital expenditures
- $426,786 1.4% of revenue
- Free cash flow
- −$2.0M −6.3% margin
- Returned to shareholders
- —
- Change in cash
- $8.1M cash at year-end $9.8M
Cash from operations
−$1.6M
Capital expenditures
−$426,786
Other financing
+$10.0M
Change in cash
$8.1M
Drawn to scale: where the cash came from and how it was used. Hover for values.
POCI operating cash flow, capex and free cash flow
Operating cash flowCapital expendituresFree cash flowFCF margin (right axis)
POCI cash flow trends, FY2017–FY2026
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Operating cash flow | −$667,434FY2017 | −$1.6MFY2026 | — | |
| Capital expenditures | $34,931FY2017 | $426,786FY2026 | +32.1%/yr | |
| Free cash flow | −$702,365FY2017 | −$2.0MFY2026 | — | |
| Free cash flow margin | −22.3%FY2017 | −6.3%FY2026 | +16.0 pts | |
| Stock-based compensation | $201,612FY2017 | $1.1MFY2026 | +21.2%/yr | |
| Capex / revenue | 1.1%FY2017 | 1.4%FY2026 | +0.2 pts |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
POCI cash flow by activity
OperatingInvestingFinancingChange in cash
POCI net income vs operating cash flow
Net incomeOperating cash flow
Operating cash flow above net income usually means earnings are backed by cash (depreciation and stock-based pay are non-cash expenses).
POCI cash flow statement
| FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||
| Net income | −$3.6M | −$5.8M | −$3.0M | −$144,613 | −$928,416 | −$102,835 | −$1.4M | −$614,871 | −$351,390 | −$1.0M |
| Depreciation & amortization | $279,277 | $212,439 | $212,382 | $210,735 | $190,221 | $146,799 | $112,219 | $38,554 | $27,216 | $33,660 |
| Stock-based compensation | $1.1M | $1.5M | $959,784 | $919,032 | $915,494 | $733,930 | $502,345 | $473,326 | $52,341 | $201,612 |
| Change in working capital | $355,428 | $513,431 | −$921,305 | −$364,439 | −$423,603 | $74,685 | $172,597 | −$936,785 | $142,590 | $71,366 |
| Other non-cash items | $305,275 | $46,568 | $17,504 | −$701,805 | −$687,067 | −$806,029 | $46,497 | $8,083 | $229,900 | $32,385 |
| Cash from operating activities | −$1.6M | −$3.5M | −$2.7M | −$81,090 | −$933,371 | $46,550 | −$592,492 | −$1.0M | $100,657 | −$667,434 |
| Investing activities | ||||||||||
| Capital expenditures | −$426,786 | −$227,209 | −$293,883 | −$52,497 | −$152,740 | −$122,397 | −$160,292 | −$146,850 | −$21,637 | −$34,931 |
| Investments (net) | — | −$233,473 | −$293,883 | −$52,497 | −$407,802 | −$289,064 | −$1.6M | −$40,305 | — | — |
| Acquisitions & other investing | −$2,564 | $227,209 | $293,883 | $52,497 | $152,740 | $122,397 | $160,292 | $146,850 | $0 | $1,515 |
| Cash from investing activities | −$429,350 | −$233,473 | −$293,883 | −$52,497 | −$407,802 | −$289,064 | −$1.6M | −$40,305 | −$21,637 | −$33,416 |
| Financing activities | ||||||||||
| Net borrowing (repayment) | — | −$1.3M | $443,532 | $341,954 | −$285,351 | −$58,804 | $768,721 | −$8,964 | — | — |
| Shares issued | $0 | $6.3M | $0 | $2.3M | $1.5M | $240,000 | $265,000 | $2.9M | $0 | $0 |
| Other financing | $10.0M | $200,748 | $12,789 | −$176,545 | −$129,377 | −$211,729 | $8,675 | $41,650 | $205,313 | $769,196 |
| Cash from financing activities | $10.0M | $5.1M | $456,321 | $2.5M | $1.1M | −$30,533 | $1.0M | $3.0M | $205,313 | $769,196 |
| Summary | ||||||||||
| Net change in cash | $8.1M | $1.4M | −$2.5M | $2.3M | −$255,901 | −$273,047 | −$1.2M | $1.9M | $284,333 | $68,346 |
| Cash at end of period | $9.8M | $1.8M | $405,278 | $2.9M | $605,749 | $861,650 | $1.1M | $2.3M | $402,738 | $118,405 |
| Free cash flow | −$2.0M | −$3.8M | −$3.0M | −$133,587 | −$1.1M | −$75,847 | −$752,784 | −$1.2M | $79,020 | −$702,365 |
| Free cash flow margin | −6.3% | −19.8% | −15.6% | −0.6% | −6.9% | −0.7% | −7.6% | −17.3% | 2.0% | −22.3% |
| Capex / revenue | 1.4% | 1.2% | 1.5% | 0.2% | 1.0% | 1.1% | 1.6% | 2.2% | 0.5% | 1.1% |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||||||
| Net income | −$103,787 | −$108,283 | −$1.8M | −$1.6M | −$1.4M | −$2.1M | −$969,681 | −$1.3M | −$1.4M | −$317,055 | −$758,802 | −$464,415 |
| Depreciation & amortization | $64,329 | $75,602 | $74,165 | $65,181 | $52,595 | $62,358 | $49,196 | $48,290 | $55,796 | $52,325 | $52,697 | $51,564 |
| Stock-based compensation | $397,193 | $253,778 | $187,082 | $301,639 | $439,874 | $562,964 | $308,206 | $149,364 | $210,393 | $258,214 | $382,431 | $108,746 |
| Change in working capital | −$1.0M | −$1.0M | $1.1M | $1.3M | $303,203 | −$401,295 | −$179,072 | $790,595 | $164,526 | −$212,034 | $199,463 | −$1.1M |
| Other non-cash items | $978 | $91,462 | $124,398 | $88,437 | $37,650 | $0 | $4,542 | $4,376 | $4,376 | $4,376 | $4,376 | $4,376 |
| Cash from operating activities | −$649,109 | −$723,258 | −$256,079 | $78,227 | −$569,235 | −$1.9M | −$786,809 | −$318,622 | −$976,014 | −$214,174 | −$119,835 | −$1.4M |
| Investing activities | ||||||||||||
| Capital expenditures | −$77,031 | −$51,318 | −$96,342 | −$304,731 | −$52,488 | −$124,650 | −$31,986 | −$24,349 | −$11,805 | −$111,306 | −$127,255 | −$43,517 |
| Investments (net) | — | — | — | −$301,789 | −$83,636 | −$89,752 | −$31,986 | −$28,099 | −$11,805 | −$111,306 | −$127,255 | −$43,517 |
| Acquisitions & other investing | −$3,680 | $100,810 | $0 | $304,731 | $52,488 | $124,650 | $31,986 | $24,349 | $11,805 | $111,306 | $127,255 | $43,517 |
| Cash from investing activities | −$80,711 | $49,492 | −$96,342 | −$301,789 | −$83,636 | −$89,752 | −$31,986 | −$28,099 | −$11,805 | −$111,306 | −$127,255 | −$43,517 |
| Financing activities | ||||||||||||
| Net borrowing (repayment) | — | −$158,352 | −$158,198 | −$158,068 | −$140,067 | −$937,624 | $395,664 | −$639,527 | — | — | — | — |
| Shares issued | $0 | $10.6M | $0 | $0 | $0 | $5.1M | $0 | $1.2M | $0 | $0 | $0 | $0 |
| Other financing | −$109,084 | $0 | $0 | $0 | $18,800 | $169,948 | $0 | $12,000 | $468,030 | $263,503 | −$136,336 | −$138,876 |
| Cash from financing activities | −$109,084 | $10.5M | −$158,198 | −$158,068 | −$121,267 | $4.3M | $395,664 | $577,015 | $468,030 | $263,503 | −$136,336 | −$138,876 |
| Summary | ||||||||||||
| Net change in cash | −$838,904 | $9.8M | −$510,619 | −$381,630 | −$774,138 | $2.3M | −$423,131 | $230,294 | −$519,789 | −$61,977 | −$383,425 | −$1.6M |
| Cash at end of period | $9.8M | $10.7M | $881,486 | $1.4M | $1.8M | $2.5M | $212,441 | $635,572 | $405,278 | $925,067 | $987,044 | $1.4M |
| Free cash flow | −$726,140 | −$671,940 | −$352,421 | −$226,504 | −$621,723 | −$2.0M | −$818,795 | −$342,971 | −$987,819 | −$325,480 | −$247,090 | −$1.4M |
| Free cash flow margin | −8.3% | −7.7% | −4.8% | −3.4% | −10.1% | −47.7% | −18.1% | −8.2% | −20.9% | −6.2% | −5.1% | −32.8% |
| Capex / revenue | 0.9% | 0.6% | 1.3% | 4.6% | 0.8% | 3.0% | 0.7% | 0.6% | 0.3% | 2.1% | 2.6% | 1.0% |
Negative numbers are cash paid out. Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported; data from EODHD.
POCI cash generation
In fiscal 2026 (ended June 30, 2026), Precision Optics generated -$1.6 million of cash from operations and spent $0.4 million on capital expenditures, leaving free cash flow of -$2.0 million, −6.3% of revenue. Cash and equivalents rose by $8.1 million over the year.
Related: POCI income statement, POCI balance sheet. See the POCI stock overview for the latest quote and news.
POCI cash flow FAQ
What is Precision Optics's free cash flow?
Precision Optics's free cash flow was -$2.0 million in fiscal 2026: -$1.6 million of operating cash flow minus $0.4 million of capital expenditures It was -$3.8 million a year earlier..
How much cash does Precision Optics generate from operations?
Precision Optics generated -$1.6 million of cash from operating activities in fiscal 2026.
How much does Precision Optics spend on capital expenditures?
Precision Optics spent $0.4 million on capital expenditures in fiscal 2026, 1.4% of revenue, compared with $0.2 million the year before.