OPTICAL CABLE CORP (OCC) Financial Statements — Income, Balance Sheet, Cash Flow

Overview Financials Chart Business Summary Filings Ownership Valuation

Financial Statements — OCC

Balance Sheet

(in millions USD)

Metric	Q3 2026	Q2 2026	Q1 2026	Q3 2025	Q2 2025	Q1 2025	Q3 2024	Q2 2024	Q1 2024	Q3 2023	Q1 2023	Q3 2022	Q2 2022	Q1 2022	Q3 2021	Q2 2021	Q1 2021
Cash & Equivalents	0.30	0.15	0.13	0.42	0.89	0.13	0.80	1.09	0.22	0.19	0.19	0.19	0.24	0.14	0.12	0.36	0.45
Accounts Receivable	11.84	11.08	8.08	11.08	9.11	8.21	8.59	8.30	7.40	9.30	9.91	10.15	10.55	8.39	9.11	8.64	6.26
Inventory	22.94	21.27	20.89	18.70	19.06	19.10	19.26	21.49	23.02	24.95	22.26	18.69	18.65	17.91	15.74	16.83	17.38
Total Current Assets	35.57	32.95	29.64	30.69	29.59	28.02	29.19	31.45	31.84	36.50	33.11	29.40	32.07	29.09	28.93	29.66	24.49
Property, Plant & Equipment	6.61	6.54	6.59	6.64	6.67	6.82	6.99	7.08	7.13	7.21	7.30	7.50	7.65	7.79	8.16	8.37	8.58
Intangible Assets	0.47	0.48	0.49	0.49	0.49	0.50	0.53	0.54	0.55	0.58	0.61	0.63	0.63	0.64	0.65	0.66	0.67
Total Non-current Assets*	9.29	9.46	9.13	9.48	9.48	9.79	8.41	8.43	8.65	9.05	9.39	9.61	9.71	10.01	10.49	10.81	10.88
Total Assets	44.85	42.41	38.77	40.17	39.07	37.82	37.60	39.88	40.49	45.55	42.50	39.01	41.78	39.10	39.42	40.48	35.36
Accounts Payable	7.31	6.72	7.21	6.09	7.26	6.27	5.34	5.40	5.13	5.70	5.56	5.18	6.25	4.81	3.65	4.40	4.14
Total Current Liabilities	16.41	15.85	16.19	16.96	15.67	13.63	6.98	7.13	6.73	11.82	7.71	7.08	8.43	6.83	5.48	11.48	9.36
Long-term Debt	--	--	--	--	2.54	--	--	--	--	4.28	4.45	4.61	4.69	4.77	4.93	4.98	5.09
Total Non-current Liabilities*	4.18	4.33	1.48	1.78	4.28	4.45	10.27	10.91	10.42	7.90	11.78	11.05	12.17	10.98	11.85	12.35	12.84
Total Liabilities	20.58	20.17	17.67	18.74	19.96	18.08	17.24	18.05	17.15	19.71	19.50	18.12	20.60	17.81	17.33	23.83	22.21
Retained Earnings	(1.20)	(0.53)	2.45	2.58	3.57	4.27	5.00	6.56	8.16	10.86	8.33	6.33	6.70	6.93	7.87	2.50	(0.88)
Total Stockholder Equity	14.73	15.22	18.13	18.23	19.12	19.74	20.35	21.84	23.35	25.84	23.00	20.88	21.18	21.29	22.09	16.65	13.16

* Derived from reported values

Income Statement

(in millions USD) (except per-share rows)

Metric	Q3 2026	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022	Q4 2021	Q3 2021
Total Revenue	24.30	22.21	16.43	19.83	19.92	17.55	15.74	19.49	16.22	16.11	14.85	17.33	16.94	18.28	20.06	17.38	17.20	14.44	15.88	15.63
Cost of Revenue	15.20	14.62	11.06	13.51	13.60	12.22	11.12	12.95	12.30	12.07	11.14	13.46	11.83	11.76	13.43	12.57	12.17	10.39	10.83	11.54
Gross Profit	9.09	7.59	5.37	6.32	6.32	5.33	4.63	6.53	3.92	4.04	3.71	3.87	5.12	6.52	6.62	4.81	5.03	4.05	5.06	4.09
Selling, General & Admin	6.96	6.27	5.56	6.03	5.74	5.74	5.46	5.85	5.24	5.32	5.09	5.15	4.96	5.46	5.19	4.95	5.04	4.78	4.81	4.53
Total Operating Expenses	6.98	6.29	5.58	6.05	5.76	5.76	5.48	5.87	5.26	10.45	5.11	5.17	4.98	5.48	5.21	4.97	5.05	4.80	4.83	4.55
Operating Income	2.11	1.30	(0.21)	0.27	0.56	(0.43)	(0.85)	0.66	(1.34)	(1.30)	(1.40)	(1.29)	0.14	1.05	1.41	(0.17)	(0.02)	(0.75)	0.22	(0.46)
Interest Expense	--	--	--	--	--	--	--	--	--	0.28	0.30	0.30	0.30	0.27	0.23	0.20	0.18	0.16	0.16	0.18
Pretax Income	1.87	1.06	(0.42)	0.05	0.31	(0.68)	(1.10)	0.37	(1.55)	(1.59)	(1.42)	(1.23)	0.10	0.84	1.20	(0.36)	(0.23)	(0.92)	-0.00	5.38
Tax Provision	0.01	0.00	(0.02)	-0.00	0.00	0.01	0.01	-0.00	0.01	0.01	0.01	0.04	-0.00	0.03	0.01	0.01	(0.01)	0.01	0.00	0.00
Net Income	1.86	1.05	(0.40)	0.05	0.30	(0.70)	(1.11)	0.37	(1.56)	(1.60)	(1.43)	(1.27)	0.10	0.81	1.19	(0.37)	(0.23)	(0.94)	(0.01)	5.37
Basic EPS	0.21	0.12	(0.05)	0.01	0.04	(0.09)	(0.14)	0.05	(0.20)	(0.21)	(0.18)	(0.16)	0.01	0.10	0.15	(0.05)	(0.03)	--	--	--
Diluted EPS	--	--	--	--	--	--	--	--	--	--	(0.18)	--	--	--	--	--	--	--	--	--

Cash Flow Statement

(in millions USD)

Metric	Q3 2026	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022	Q4 2021	Q3 2021
Operating Cash Flow	1.51	(2.53)	1.17	0.80	(2.20)	0.14	2.67	(1.52)	0.55	0.37	(0.26)	0.53	(0.93)	(0.63)	0.13	1.31	(1.16)	(1.86)	2.33	0.18
Capital Expenditures	0.21	0.07	0.14	0.08	0.08	0.07	0.07	0.06	0.08	0.16	0.08	0.15	0.37	0.10	0.08	0.10	0.03	0.07	0.04	0.04
Free Cash Flow*	1.29	(2.60)	1.03	0.72	(2.28)	0.07	2.60	(1.58)	0.48	0.22	(0.34)	0.38	(1.30)	(0.73)	0.05	1.21	(1.19)	(1.94)	2.29	0.14
Investing Cash Flow	(0.21)	(0.07)	(0.16)	(0.08)	(0.09)	(0.07)	(0.08)	(0.02)	(0.03)	0.06	(0.08)	(0.15)	1.58	(0.11)	(0.08)	(0.10)	(0.03)	(0.08)	(0.04)	(0.05)
Financing Cash Flow	(1.14)	2.62	(1.11)	(0.90)	1.82	0.69	(2.72)	0.99	(0.82)	0.43	(0.91)	(0.63)	0.84	0.71	(0.03)	(1.25)	1.30	1.95	(2.27)	(0.38)

* Derived from reported values

Dividends Per Share

(USD)

Metric	Q4 2015	Q3 2015	Q2 2015	Q1 2015	Q4 2014	Q3 2014	Q2 2014	Q1 2014	Q4 2013	Q3 2013	Q2 2013	Q1 2013	Q4 2012	Q3 2012	Q2 2012	Q1 2012	Q4 2011	Q3 2011
Dividends Per Share	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.02	0.01	0.01