LPTH: financial statements from SEC

Income statement

Metric	Mar 31, 2026	Dec 31, 2025	Sep 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024
Revenue	19m	16m	15m	9m	7m	8m
Cost of revenue	12m	10m	11m	7m	5m	6m
Gross profit	7m	6m	4m	3m	2m	3m
Research and development	1m	748,829	—	757,938	764,396	—
Selling, general and administrative	6m	6m	4m	4m	3m	3m
Operating expenses	11m	15m	7m	6m	4m	4m
Operating income	−4m	−9m	−3m	−3m	−2m	−1m
Interest expense	—	—	268,853	486,833	169,053	149,360
Pre-tax income	−4m	−9m	−3m	−3m	−3m	−2m
Income tax	91,390	30,556	81,270	100,031	44,525	15,636
Net income	−4m	−9m	−3m	−4m	−3m	−2m
Earnings per share	−0.07	−0.20	−0.07	−0.09	−0.07	−0.04
Earnings per share, diluted	−0.07	−0.20	−0.07	−0.09	−0.07	−0.04
Weighted average shares	59m	47m	43m	41m	40m	40m
Weighted average shares, diluted	59m	47m	43m	41m	40m	40m

Metric	Mar 31, 2026	Dec 31, 2025	Sep 30, 2025	Jun 30, 2025	Mar 31, 2025	Dec 31, 2024	Sep 30, 2024	Jun 30, 2024
Cash and equivalents	55m	74m	12m	5m	6m	3m	4m	3m
Receivables	11m	9m	10m	9m	8m	5m	5m	5m
Inventory	13m	13m	13m	13m	13m	6m	7m	7m
Current assets	83m	97m	35m	28m	28m	16m	17m	16m
Property, plant and equipment	—	—	15m	16m	15m	14m	15m	15m
Goodwill	19m	14m	14m	14m	10m	7m	7m	7m
Total assets	144m	149m	87m	82m	81m	46m	48m	48m
Current liabilities	22m	24m	18m	17m	12m	10m	10m	8m
Total liabilities	31m	36m	32m	32m	31m	19m	19m	18m
Equity	89m	78m	21m	16m	16m	27m	29m	30m
Shares outstanding	61m	54m	43m	43m	43m	40m	40m	39m
Shares issued	61m	54m	45m	43m	43m	40m	40m	39m

Metric	Sep 30, 2025	Sep 30, 2024
Operating cash flow	−1m	−2m
Depreciation and amortisation	1m	989,562
Share-based compensation	359,661	264,475
Capital expenditure	77,014	79,732
Investing cash flow	−77,014	−69,084
Financing cash flow	8m	2m