---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-26-020157"
form_type: "8-K"
ticker: "OCC"
cik: "0001000230"
company_name: "OPTICAL CABLE CORP"
filed_at: "2026-06-10T20:16:32+00:00"
generated_at: "2026-06-10T20:25:59.420347+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# OCC Q2 net income $1.1M vs loss; sales +26.6% to $22.2M

## Summary
- Net sales $22.2M, +26.6% YoY; net income $1.1M ($0.12 EPS) vs loss of $0.7M ($0.09 loss).
- Gross profit $7.6M (+42.4% YoY); margin expanded to 34.2% from 30.4%.
- Sales backlog/forward load $13.3M, up 27% from Jan 2026 and 82% from Oct 2025.
- SG&A $6.3M, +10.5% YoY, but as % of sales improved to 28.2% from 32.7%.
- Management highlights growth in enterprise, data center, and severe duty markets.

## SEC filing metadata
- accession: 0001437749-26-020157
- form_type: 8-K
- ticker: OCC
- cik: 0001000230
- company_name: OPTICAL CABLE CORP
- filed_at: 2026-06-10T20:16:32+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1000230/000143774926020157/0001437749-26-020157-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1000230/000143774926020157/occ20260609c_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-26-020157
- JSON: https://secwatch.observer/filing/0001437749-26-020157.json
- Plain text: https://secwatch.observer/filing/0001437749-26-020157.txt

## Key facts
- Earnings Releases
  OPTICAL CABLE CORP reported second quarter of fiscal year 2026 ended April 30, 2026 results: revenue $22.2 million, net income $1.1 million, or $0.12 per basic and diluted share, EPS $0.12 per basic and diluted share.
  - Period: second quarter of fiscal year 2026 ended April 30, 2026
  - Revenue: $22.2 million
  - Net income: $1.1 million, or $0.12 per basic and diluted share
  - EPS: $0.12 per basic and diluted share
  - Result: reported results
  source text: quarter of fiscal year 2026 ended April 30, 2026. Second Quarter 2026 Financial Results Consolidated net sales for the second quarter of fiscal year 2026 increased 26.6% to $22.2 million, compared to $17.5 million for the same period in the prior year. OCC experienced an increase in net sales in both its enterprise and specialty markets during the second quarter
  evidence_url: https://www.sec.gov/Archives/edgar/data/1000230/000143774926020157/0001437749-26-020157-index.htm
- Earnings Releases
  OPTICAL CABLE CORP reported first half of fiscal year 2026 results: revenue $38.6 million, net income $657,000, or $0.07 per basic and diluted share, EPS $0.07 per basic and diluted share.
  - Period: first half of fiscal year 2026
  - Revenue: $38.6 million
  - Net income: $657,000, or $0.07 per basic and diluted share
  - EPS: $0.07 per basic and diluted share
  - Result: reported results
  source text: Consolidated net sales for the first half of fiscal year 2026 were $38.6 million, an increase of 16.1% compared to net sales of $33.3 million for the first half of fiscal year 2025
  evidence_url: https://www.sec.gov/Archives/edgar/data/1000230/000143774926020157/0001437749-26-020157-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.