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POCIPrecision Optics Corporation, Inc.
$5.29$41M
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HomeStocksPOCICash Flow

Precision Optics Corporation, Inc. (POCI) Cash Flow Statement

30Y historyFree accessUpdated daily

Free cash flow remains structurally negative, highlighted by a -47.7% FCF margin in 2025Q3 and a $1.0 million outflow in working capital during 2026Q3.

POCI 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-1.47M-3.55M-2.68M-81.09K-933.37K46.55K-592.49K-1.03M100.66K-667.43K-876.3K-773.79K-886.03K-1.29M-1.59M-413.52K52.28K-532.65K-696.87K-3.33M-2.27M-3.13M-3.07M-2.77M-4.51M-3.45M-2.1M-1.1M-1M300K800K
Operating CF Margin %--18.58%-14.04%-0.39%-5.95%0.44%-5.97%-15.16%2.49%-21.16%-22.37%-19.78%-24.27%-51.33%-73.66%-18.42%1.69%-15.1%-24.01%-134.61%-99.45%-231.71%-209.81%-115.25%-254.37%-81.17%-69.94%-36.67%-24.39%4.05%9.88%
Operating CF Growth %295.06%-32.22%-3208.68%91.31%-2105.09%107.86%42.57%-1124.96%115.08%23.83%-13.25%12.67%31.5%18.42%-283.41%-890.94%109.82%23.56%79.1%-46.77%27.35%-1.76%-11.16%38.73%-30.89%-63.81%-91.36%-10%-433.33%-62.5%0%
Net Income-4.93M-5.78M-2.95M-144.61K-928.42K-102.83K-1.43M-614.87K-351.39K-1.01M-1.03M-1.18M-1.16M-1.79M960.97K-1.05M-660.88K-992.13K-1.62M-2.89M-2.27M-3.69M-3.68M-2.93M-9.97M-3.74M-2.16M-1.7M-2M-400K400K
Depreciation & Amortization267.54K212.44K212.38K210.74K190.22K146.8K112.22K38.55K27.22K33.66K25.86K21.27K20.02K20.97K23.37K57.6K79.04K62.2K161.17K120.4K130.11K241.97K240.85K265.1K593.49K730.5K481.57K400K400K400K300K
Stock-Based Compensation928.6K1.46M959.78K919.03K915.49K733.93K502.35K473.33K52.34K201.61K241.39K125.67K141.03K108.42K78.34K22.7K14.32K72.35K0000000000000
Deferred Taxes0000001.5K0227.5K-1.51K-32.71K-27.07K-14.03K-61.31K-3.25M1.02M-20.83K-57.5K000000000100K00-100K
Other Non-Cash Items595.72K46.57K17.5K-701.8K-687.07K-806.03K45K8.08K2.4K33.9K40.95K31.58K64.51K630.25K1.01M-1M336.82K499.22K-52.94K222.03K-133.7K401.9K500K188.94K4.56M32.22K00-200K-100K-100K
Working Capital Changes1.67M513.43K-921.3K-364.44K-423.6K74.69K172.6K-936.78K142.59K71.37K-117.02K253.55K63.08K-204.04K-405.93K545.11K303.81K-116.78K818.26K-787.52K3.89K-83.16K-130.38K-291.38K309.06K-468.88K-430.68K100K800K400K300K
Change in Receivables-3.15M-791.24K361.92K-1.24M-108.14K-400.25K682.17K-723.37K-555.88K281.83K-162.34K-56.99K-252.35K63.2K-193.08K356.38K6.61K0000000000300K000
Change in Inventory-31.06K-694.01K-91.88K245.93K-680.74K311.85K-462.64K137.51K-88.62K78K-60.2K-84.38K-92.7K-232.61K-30.65K28.4K-55.25K-146.14K237.14K-490.03K121.82K-83.52K-160.71K-248.28K-24.89K-414.61K-130.23K0600K300K-400K
Change in Payables4.37M1.51M-1.03M193.09K819.28K139.14K-108.26K69.36K48.58K-457.6K261.46K210.96K425.94K-44.91K-129.08K260.5K20.61K63.87K0000000000000
Cash from Investing-432.27K-233.47K-293.88K-52.5K-407.8K-289.06K-1.6M-40.3K-21.64K-33.42K24.11K-46.31K3.82K-6.56K2.47M17.52K-20.84K31.26K142.68K-231.55K68.14K-96.48K-65.14K476.69K-147.62K-3.65M-2.03M-400K-200K-500K-700K
Capital Expenditures-397.81K-227.21K-272.44K-52.5K-152.74K-122.4K-160.29K-146.85K-21.64K-34.93K-8.6K-73.39K-10.2K-11.06K-1.72K-18.45K-41.66K0-58.72K-139.67K-31.73K-32.14K-33.6K-27.72K-90.82K-3.62M-1.99M-400K-300K-400K-600K
CapEx % of Revenue1.37%1.19%1.43%0.25%0.97%1.15%1.62%2.16%0.54%1.11%0.22%1.88%0.28%0.44%0.08%0.82%1.35%-2.02%5.64%1.39%2.38%2.29%1.16%5.12%85.15%66.14%13.33%7.32%5.41%7.41%
Acquisitions3K000-255.06K-166.67K-1.44M106.55K01.51K32.71K00000000000000000000
Investments-------------------------------
Other Investing-37.47K-6.26K-21.45K0000000027.07K14.03K4.5K2.47M35.97K20.83K17.04K201.4K-91.88K99.87K-64.34K-31.54K504.4K-56.8K-27.88K-36.63K0-100K-100K-100K
Cash from Financing10.03M5.15M456.32K2.45M1.09M-30.53K1.04M2.96M205.31K769.2K661.2K858.78K50K2.19M-759.79K-47400600K2.38M2.06M5.05M-22.4K-32.78K-43.8K2.49M18.78M-100K900K100K-100K
Debt Issued (Net)-614.68K-1.32M443.53K341.95K-285.35K-58.8K768.72K-8.96K-8.39K-7.86K-4.16K00-52.5K-759.79K000600K000-3.83K-32.78K-43.8K-95.92K-143.59K-100K-100K-100K-100K
Equity Issued (Net)10.67M6.36M02.29M1.5M28.27K265K2.92M210K780K700K980.29K50K2.5M0-4740002.5M2.11M5.26M000222.16K18.92M01M100K0
Dividends Paid0000000000000000000000000000000
Share Repurchases000000000000000-474000000000-16.92K0-100K000
Other Financing-25K111.7K12.79K-176.54K-129.38K08.68K41.65K3.71K-2.95K-34.64K-121.51K0-258.9K00000-123.78K-49.73K-203.6K-18.58K002.37M000100K0
Net Change in Cash8.13M1.37M-2.52M2.32M-255.9K-273.05K-1.15M1.89M284.33K68.35K-190.99K38.67K-832.21K888.66K126.37K-396.48K31.45K-501.39K45.81K-1.19M-141.26K1.83M-3.16M-2.32M-4.7M-4.6M14.65M-1.6M-300K-300K100K
Free Cash Flow-1.87M-3.77M-2.98M-133.59K-1.09M-75.85K-752.78K-1.18M79.02K-702.37K-884.9K-847.18K-896.24K-1.3M-1.59M-431.98K10.62K-532.65K-755.59K-3.47M-2.3M-3.16M-3.11M-2.79M-4.6M-7.07M-4.1M-1.5M-1.3M-100K200K
FCF Margin %-6.47%-19.77%-15.58%-0.63%-6.93%-0.71%-7.59%-17.32%1.96%-22.27%-22.59%-21.66%-24.55%-51.77%-73.74%-19.24%0.34%-15.1%-26.03%-140.25%-100.84%-234.09%-212.1%-116.41%-259.49%-166.33%-136.08%-50%-31.71%-1.35%2.47%
FCF Growth %54.84%-26.8%-2128.43%87.7%-1331.98%89.92%36.13%-1591.45%111.25%20.63%-4.45%5.47%31.29%17.82%-267.44%-4167.2%101.99%29.5%78.25%-50.81%27.09%-1.69%-11.26%39.34%34.84%-72.51%-173.04%-15.38%-1200%-150%-71.43%
FCF per Share-0.24-0.56-0.49-0.02-0.21-0.02-0.17-0.310.02-0.25-0.37-0.41-0.60-1.11-3.73-1.300.03-1.57-2.23-13.28-19.71-35.11-133.01-119.56-197.09-303.52-219.91-101.18-95.90-7.5214.71
FCF Conversion (FCF/Net Income)0.38x0.61x0.91x0.56x1.01x-0.45x0.42x1.68x-0.29x0.66x0.85x0.66x0.76x0.72x-1.65x0.39x-0.08x0.54x0.43x1.15x1.00x0.85x0.83x0.94x0.45x0.92x0.98x0.65x0.50x-0.75x2.00x
Interest Paid0216.46K00000000000000000000000000000
Taxes Paid01.94K1.94K1.94K9122.17K9129129129129129129129129129129129120000000000000

Key Metrics

Growth RegimeMixed
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Persistent cash burn risk

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q3)

Persistent Disconnect Between Earnings Reality

According to the provided quarterly data, POCI consistently reports negative net income alongside operating cash flow deficits, with the OCF/NI ratio frequently failing to provide a positive signal, indicating that the company's accounting losses are mirrored by actual cash outflows rather than non-cash accounting adjustments.

The persistent gap between net income and operating cash flow suggests that the company's core business model is not currently self-funding. Investors should monitor whether the inability to achieve positive operating cash flow reflects structural inefficiencies in manufacturing or an unsustainable reliance on external capital to cover ongoing operational deficits.

Negative Free Cash Flow Trajectory

As reported in financial statements, POCI's free cash flow remains consistently negative, with margins reaching as low as -47.7% in 2025Q3, highlighting a structural inability to generate surplus cash even during periods of revenue activity or project-based milestones within the medical instrumentation segment.

The consistent negative free cash flow trajectory suggests that the company's capital requirements for maintaining its specialized cleanroom facilities and engineering talent exceed its current revenue generation. This trend implies that the business remains in a cash-burning phase, necessitating careful scrutiny of its long-term viability without external financing.

Volatile Working Capital Management Cycles

Based on reported figures, working capital changes have been highly erratic, swinging from a $1.3 million inflow in 2026Q1 to a $1.0 million outflow in 2026Q3, which suggests significant lumpiness in customer collections and inventory management inherent to the company's project-based revenue model.

These fluctuations in working capital appear to be a primary driver of the company's inconsistent cash flow performance. The volatility may indicate challenges in aligning production schedules with customer payment terms, which complicates cash flow forecasting and increases the risk of liquidity crunches during project delays.

SBC Masking True Cash Burn

Financial records indicate that POCI consistently utilizes stock-based compensation, reaching as high as $563,000 in 2025Q3, which effectively obscures the true economic cost of operations by substituting equity for cash expenses in a business already struggling with significant negative operating cash flow.

While stock-based compensation preserves immediate cash, it represents a real economic cost that dilutes existing shareholders without addressing the underlying operational losses. Analysts should interpret these figures as a sign that the company is relying on equity-based incentives to retain talent while its core business remains unable to generate sufficient cash.

POCI — Frequently Asked Questions

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

How much cash does Precision Optics Corporation, Inc. (POCI) generate from operations?

Precision Optics Corporation, Inc. (POCI) generated $-3.5M in net cash from operating activities in 2025. This reflects the cash generated directly from core business operations.

What is Precision Optics Corporation, Inc.'s free cash flow?

Precision Optics Corporation, Inc. (POCI) reported negative free cash flow of $3.8M in 2025, indicating capital requirements exceeded cash from operations.

What is Precision Optics Corporation, Inc.'s capital expenditure (CapEx)?

Precision Optics Corporation, Inc. (POCI) spent $0.2M on capital expenditures in 2025. CapEx represents the cash invested in physical assets like property, plant, and equipment to maintain or grow the business.