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Precision Optics cash flow, quarter by quarter

Latest: Q4 FY26 · from the cash-flow statements filed with the SEC

Free cash flow−$649K in Q4 FY26

Operating cash flow−$649K
Free cash flow−$649K
Cash conversion cycle49 days

Analysis

In Q4 FY26, Precision Optics generated −$649K of operating cash flow. That is $185K less than in Q4 FY25 (−$464K).

Operating cash flow was −$649K against net income of −$104K. The largest differences: payables −$2.7M, receivables +$633K, stock-based pay +$397K.

Its cash conversion cycle was 49 days (receivables 65 + inventory 52 − payables 68).

Free cash flow

Precision Optics: free cash flow by quarterPrecision Optics: free cash flow by quarter−$343KQ1 FY25−$817KQ2 FY25−$2.0MQ3 FY25−$464KQ4 FY25$78KQ1 FY26−$256KQ2 FY26−$723KQ3 FY26−$649KQ4 FY26
Operating cash flow less capital spending.
Precision Optics: operating cash flow against capital spendingPrecision Optics: operating cash flow against capital spendingOperating cash flowCapital spending−$319K$24KQ1 FY25−$787K$30KQ2 FY25−$1.9M$127KQ3 FY25−$418K$46KQ4 FY25$78K$0Q1 FY26−$256K$0Q2 FY26−$723K$0Q3 FY26−$649K$0Q4 FY26
Latest (Q4 FY26): Operating cash flow −$649K, Capital spending $0.

Capital allocation, year by year

Precision Optics: where the cash came from (up) and went (down), by fiscal yearPrecision Optics: where the cash came from (up) and went (down), by fiscal yearOperating cash flowNet borrowingShares issuedAsset salesCapital spendingFY22: Operating cash flow −$933KFY22: Net borrowing −$247KFY22: Shares issued $63KFY22: Capital spending −$113K$63KFY22FY23: Operating cash flow −$81KFY23: Net borrowing $383KFY23: Shares issued $12KFY23: Capital spending −$17K$395KFY23FY24: Operating cash flow −$2.7MFY24: Net borrowing $487KFY24: Shares issued $13KFY24: Capital spending −$272K$500KFY24FY25: Operating cash flow −$3.4MFY25: Net borrowing −$1.3MFY25: Shares issued $89KFY25: Capital spending −$227K$89KFY25FY26: Operating cash flow −$1.6MFY26: Net borrowing −$596KFY26: Shares issued $10.7MFY26: Asset sales $3KFY26: Capital spending −$427K$10.7MFY26
Over these 5 years operating cash flow totalled −$8.6M; the largest uses were operating cash flow ($8.6M) and net borrowing ($2.1M). Cash-flow statements as filed.

Cash runway and the debt wall

Cash & investments$9.8M
Debt$1.3M
Net cash$8.5M
Due within a year$596K
Cash runway3.8 years

Precision Optics is burning cash: its operations consume cash, a free cash flow of −$2.6M a year at the current rate against $9.8M of cash and investments: a runway of about 3.8 years; $596K of debt also comes due within a year, which the cash covers before any new financing.

Precision Optics: debt maturities by year (FY26)Precision Optics: debt maturities by year (FY26)$596KYear 1$596KYear 2$141KYear 3
Principal due in each year as disclosed in the annual report, against $9.8M of cash and investments now.

Where the cash came from and went

Precision Optics: sources (+) and uses (−) of cash, Q4 FY26Precision Optics: sources (+) and uses (−) of cash, Q4 FY26Cash drawn (+) / kept (−)$839KOperating cash flow−$649KNet borrowing (+) / repaid (−)−$149KOther investing−$81KShares issued$40K

From profit to cash

Precision Optics: net income to operating cash flow, Q4 FY26Precision Optics: net income to operating cash flow, Q4 FY26Net income−$104KDepreciation & amortization$64KStock-based pay$397KReceivables$633KInventory−$127KPayables−$2.7MDeferred revenue$274KPrepaid and other assets−$48KOperating cash flow−$649K
Non-cash charges are added back; money tied up in receivables or inventory is subtracted.
QuarterReceivable daysInventory daysPayable daysCash conversion cycle
Q4 FY2665526849
Q3 FY2659548330
Q2 FY2657526544
Q1 FY2659605563
Q4 FY2557614078
Q3 FY25759055109
Q2 FY25679765100
Q1 FY25739553115

Every quarter

QuarterOperating cash flowCapital spendingNet borrowing (+) / repaid (−)Shares issuedCash drawn (+) / kept (−)Free cash flow
Q4 FY26−$649K—−$149K$40K$839K−$649K
Q3 FY26−$723K—−$149K—−$9.8M−$723K
Q2 FY26−$256K—−$149K—$511K−$256K
Q1 FY26$78K—−$149K—$382K$78K
Q4 FY25−$418K−$46K−$131K$44K$774K−$464K
Q3 FY25−$1.9M−$127K−$928K$18K−$2.3M−$2.0M
Q2 FY25−$787K−$30K$807K—$423K−$817K
Q1 FY25−$319K−$24K−$1.1M$1.2M−$230K−$343K

Precision Optics: income statement and cash flow

Precision Optics, Q4 FY26: revenue $8.8M (+42% year over year), operating margin -1.2%. The chart follows the revenue to costs, profit and cash.

Precision Optics: every quarter, Q/Q and Y/Y → Open in the app

Read automatically from the company’s XBRL cash-flow statements; quarterly figures for the fourth quarter are the year less the first three. Errors are possible. Not investment advice.