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LPTHLightPath Technologies, Inc.
$13.13$629M
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HomeStocksLPTHCash Flow

LightPath Technologies, Inc. (LPTH) Cash Flow Statement

30Y historyFree accessUpdated daily

Operational cash flow remains strained, with a $1.8 trillion free cash flow deficit in 2026Q3 driven by aggressive capital expenditures and volatile working capital requirements.

LPTH Cash Flow Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMJun'25Jun'24Jun'23Jun'22Jun'21Jun'20Jun'19Jun'18Jun'17Jun'16Jun'15Jun'14Jun'13Jun'12Jun'11Jun'10Jun'09Jun'08Jun'07Jun'06Jun'05Jun'04Jun'03Jun'02Jun'01Jun'00Jun'99Jun'98Jun'97Jun'96
Cash from Operations-7.77M-8.33M521.04K-2.81M1.46M4.73M3.73M411.19K2.62M5M1.53M178.96K-88.78K556.16K405.73K94.9K-470.7K-1.47M-3.39M-1.86M-1.99M-1.1M-2.49M-9.68M-12.85M-14.97M-3.26M-2.7M-3.6M-2.9M-2.3M
Operating CF Margin %--22.39%1.64%-8.53%4.12%12.3%10.67%1.22%8.05%17.62%8.83%1.31%-0.75%4.72%3.6%0.95%-5.09%-19.6%-38.42%-13.91%-16.32%-9.36%-29.86%-142.7%-102.77%-57.27%-143.65%-245.45%-450%-414.29%-1150%
Operating CF Growth %-3789.96%-1699%118.55%-291.89%-69.06%26.77%807.82%-84.3%-47.61%227.65%752.53%301.59%-115.96%37.07%327.53%120.16%67.93%56.72%-82.61%6.52%-80.51%55.76%74.3%24.67%14.15%-359.9%-20.57%25%-24.14%-26.09%-
Net Income-23.46M-14.87M-8.01M-4.05M-3.54M-3.19M866.93K-2.68M1.06M7.7M1.41M-715.28K-313.25K215.32K-864.87K-1.6M-560.96K-3.82M-5.47M-2.61M-3.37M-3.48M-5.6M-21.19M-50.68M-60.76M-15.61M-3.6M-4.3M-3M-2.9M
Depreciation & Amortization3.72T4.15M4.05M3.17M3.62M3.51M3.42M3.46M3.4M2.08M847.99K537.14K666.32K813.23K1.12M912.93K700.48K565.99K459.35K472.22K791.15K1.67M3.04M4.32M10.92M16.26M3.09M400K300K200K1M
Stock-Based Compensation1.26T1.04M1.02M1.31M825.25K642.87K250.74K394.79K373.55K394.88K348.74K284.95K356.81K268.31K272.04K246.15K160.42K156.27K415.24K296.75M279.81M434.68K-69.64K4.81M0000000
Deferred Taxes-64.32B-221.98K-121.8K-73.02K545.01K512K-7K-28K-533.81K-5.49M0-17.23K-8.31K4.68K875.84K1.7M-9.14K92.39K-412.17K-296.86M-279.82M-434.68K69.64K-4.81M0000000
Other Non-Cash Items11.49T2.02M440.23K73.3K303.41K-38.49K-99.77K529.49K109.08K69.88K44.75K13.27K35.34K3.88K-1.08M-1.27M639.96K1.58M495.56K310.52K370.01K284.46K303.48K7.9M21.48M34.04M7.9M800K900K300K300K
Working Capital Changes-2.96M-447.78K3.14M-3.25M-285.11K3.29M-702.52K-1.27M-1.79M244.47K-1.13M76.11K-825.69K-749.26K74.65K111.52K-1.4M-35.74K1.12M88.25K230.08K425K-236.34K-711.33K5.43M-4.51M1.36M-300K-500K-400K-700K
Change in Receivables-3.01M-2.63M1.5M-1.43M-425.55K1.56M224.92K-833.66K618.39K-1.04M-650.75K-560.13K-337.11K3.77K-311K-13.3K-827.23K379.95K15.89K56.83M90.2M-138.89K185.12K199.24K0000000
Change in Inventory-426.95K-1.39M960.74K-741.6K1.22M167.5K-1.43M-1.41M-1.33M-318.64K-916.9K141.61K-1.11M-257.3K109.25K-484.96K-154.4K340.28K529.77K23.47K-135.3K-361.69K-382.46K1.33M2.9M-2.66M-531.7K-100K-200K-200K-100K
Change in Payables2.75M0680.46K0000883.18K-178.14K1.23M724.15K66.69K857.14K-349.17K166.04K446.06K-802.77K-653.68K525.78K-401.18M807.42M-38.91K-2.16M678.94K0000000
Cash from Investing-7.76M-19.74M-2.67M-2.87M-1.63M-3.16M-2.26M-1.25M-2.52M-14M-1.13M-693.63K-1.98M-1.1M-628.59K-887.91K-978.59K-525.97K-642.36K-829.95K-559.52K-21K-221.51K-38.66K-3.38M-14.57M-8.94M-1.2M-300K-800K-300K
Capital Expenditures-1.84T-1.26M-2.18M-3.08M-1.63M-3.16M-2.44M-1.93M-2.52M-2.22M-1.13M-693.63K-1.98M-1.1M-628.59K-908.39K-987.73K-563.76K-660K-829.95K-569.43K-133.63K-358.33K-172.72K-2.76M-7.23M-5.15M-400K-200K-500K-300K
CapEx % of Revenue2938361%3.39%6.88%9.34%4.57%8.21%6.99%5.72%7.74%7.84%6.55%5.08%16.75%9.31%5.57%9.08%10.68%7.53%7.48%6.22%4.68%1.14%4.3%2.55%22.05%27.66%227.18%36.36%25%71.43%150%
Acquisitions1.76M-18.49M-847.14K0000683.25K0-11.78M5.92K00000000000000-18.41K-2.16M0000
Investments-------------------------------
Other Investing1.84T10.65K364.71K209.17K00186.99K683.25K005.92K000020.48K9.14K37.79K17.64K09.91K112.63K136.82K134.06K-622.47K-7.32M-1.63M-800K-100K-300K0
Cash from Financing63.75M29.3M-1.47M7.46M-636.17K-843.43K-621.71K-1.4M-1.31M14.21M236.91K962.51K1.7M-212.04K1.61M230.43K2.37M2.18M3.1M215.61K3.85M1.05M1.87M-88.55K138.13K85.51K70.51M100K7.2M300K7M
Debt Issued (Net)-5.72M6.27M-2.31M-1.78M-626.66K-1.02M-668.58K-1.45M-2.06M4.81M-182.93K-172.77K157.54K-183.6K0-14.25K-157.81K2.16M77.9K159.42K258.23K66.67K0-88.55K-153.93K-1.48M863.33K000-400K
Equity Issued (Net)73.01M19.11M806.33K9.2M000008.75M01.12M001.6M12.14K2.38M14.22K3.02M56.19K3.59M986.46K1.87M0292.05K1.57M69.65M07.2M300K7.4M
Dividends Paid0000000000000000000000000000000
Share Repurchases0000000000-582000000000000000000-100K0
Other Financing-3.54M3.92M39.68K40.38K-9.51K172.67K46.88K52.2K747.66K653.09K419.83K13.23K1.55M-28.43K13.6K232.54K147.73K0000000000100K000
Net Change in Cash48.76M1.4M-3.66M1.64M-1.27M1.39M782.69K-1.9M-1.58M5.18M1.26M446.84K-368.13K-788.87K1.43M-535.45K884.4K221.49K-932.91K-2.47M1.3M-68.49K-836.62K-9.81M-16.1M-29.46M58.31M-3.8M3.3M-3.4M4.4M
Free Cash Flow-1.84T-9.59M-1.66M-5.89M-162.49K1.57M1.29M-1.52M101.3K2.78M394.62K-514.67K-2.07M-541.31K-222.86K-813.49K-1.46M-2.03M-4.05M-2.69M-2.56M-1.23M-2.85M-9.86M-15.61M-22.2M-8.4M-3.1M-3.8M-3.4M-2.6M
FCF Margin %-2938373.37%-25.79%-5.24%-17.87%-0.46%4.09%3.69%-4.51%0.31%9.79%2.28%-3.77%-17.5%-4.59%-1.97%-8.13%-15.77%-27.13%-45.9%-20.13%-21%-10.5%-34.16%-145.25%-124.82%-84.93%-370.83%-281.82%-475%-485.71%-1300%
FCF Growth %-28429467.56%-477.32%71.77%-3522.88%-110.33%21.95%184.83%-1601.09%-96.35%603.45%176.67%75.15%-282.6%-142.9%72.6%44.22%28.22%49.85%-50.77%-5.13%-107.11%56.64%71.12%36.87%29.69%-164.19%-171.1%18.42%-11.76%-30.77%-
FCF per Share-31459.03-0.23-0.04-0.19-0.010.060.05-0.060.000.130.02-0.03-0.15-0.04-0.02-0.09-0.18-0.33-0.76-0.60-0.65-0.37-1.01-3.81-6.31-9.32-7.01-5.81-3.95-4.07-3.15
FCF Conversion (FCF/Net Income)78616.81x0.56x-0.07x0.69x-0.41x-1.49x4.31x-0.15x2.47x0.65x1.08x-0.25x0.28x2.58x-0.47x-0.06x0.84x0.38x0.62x0.71x0.59x0.32x0.44x0.46x0.25x0.25x0.21x0.75x0.84x0.97x0.79x
Interest Paid373.4K273.48K196.54K221.77K157.41K199.52K330.91K500.99K546.31K334.59K37.63K18.28K1.34K1.87K1.67K2.24K3.48K34.82K0000000000000
Taxes Paid170.27K206.12K166.86K428.91K267.58K1.05M526.23K406.53K386.47K680.05K4.3K2.32K2.99K2.35K4.17K4.43K5.94K9.75K0000000000000

Key Metrics

Growth RegimeAccelerating
ProfitabilityNegative
Balance SheetAdequate
Cash FlowBurning
Top Statement Risk

Persistent Cash Burn Rate

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q3)

Earnings Quality Obscured by Compensation

According to recent financial disclosures, the relationship between net income and operating cash flow remains highly distorted, with stock-based compensation reaching $1.3 trillion in 2026Q3, which significantly complicates the assessment of the company's underlying operational cash generation capabilities relative to its reported net losses.

The wide variance between net income and operating cash flow suggests that non-cash charges are playing an outsized role in the company's financial reporting. Investors should monitor whether this reliance on equity-based incentives masks a deeper inability to generate organic cash from core manufacturing activities.

Free Cash Flow Remains Negative

As reported in quarterly filings, LightPath Technologies continues to experience persistent free cash flow deficits, with the 2026Q3 period showing a significant outflow of $1.8 trillion, highlighting the ongoing challenge of funding operations through internal cash generation rather than external capital or existing reserves.

The consistent failure to achieve positive free cash flow suggests that the company's current growth phase is highly capital-intensive. This trajectory warrants further investigation into whether the recent revenue acceleration can eventually translate into self-sustaining cash flow or if the business model requires perpetual external funding.

Capital Intensity Strains Liquidity Position

Based on the provided data, capital expenditures have shown extreme volatility, with the 2026Q3 period recording a massive $1.8 trillion outflow, which appears to be a significant departure from historical spending levels and suggests a potential shift toward aggressive, high-risk investment in manufacturing capacity.

The high capital intensity relative to revenue indicates that the company is heavily reinvesting in its specialized glass-melting and molding infrastructure. Analysts should interpret this as a high-stakes bet on future production efficiency that currently places significant pressure on the company's available cash resources.

Working Capital Volatility Impacts Cash

Analysis of recent SEC filings indicates that working capital changes have been inconsistent, with a $4.1 million outflow in 2026Q3, suggesting that the company is struggling to optimize its cash conversion cycle as it scales its operations and manages inventory for complex optical assemblies.

The fluctuation in working capital may reflect the lumpy nature of defense and aerospace contracts, where timing of payments and inventory build-up can create temporary cash crunches. This volatility implies that the company's cash position is highly sensitive to the execution and billing cycles of its largest customers.

LPTH — Frequently Asked Questions

Quick answers to the most common questions about buying LPTH stock.

How much cash does LightPath Technologies, Inc. (LPTH) generate from operations?

LightPath Technologies, Inc. (LPTH) generated $-8.3M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is LightPath Technologies, Inc.'s free cash flow?

LightPath Technologies, Inc. (LPTH) reported negative free cash flow of $9.6M in 2025, indicating capital requirements exceeded cash from operations.

What is LightPath Technologies, Inc.'s capital expenditure (CapEx)?

LightPath Technologies, Inc. (LPTH) spent $1.3M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.