---
schema_version: "secwatch.filing_event.v1"
accession: "0001654954-25-013366"
form_type: "8-K/A"
ticker: "LPTH"
cik: "0000889971"
company_name: "LIGHTPATH TECHNOLOGIES INC"
filed_at: "2025-11-21T23:59:59+00:00"
generated_at: "2026-05-16T17:49:20.867100+00:00"
event_type: "m_and_a"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# LightPath reports pro forma FY2025 net loss of $15.1M on $49.3M revenue after G5 acquisition

## Summary
- Total consideration for G5 Infrared acquisition: $27.1M ($20.3M cash, 1.97M shares, earnout).
- Pro forma FY2025 combined revenue $49.3M, net loss $15.1M, pro forma EPS -$0.70.
- Historical LightPath revenue $37.2M, G5 Infrared $12.1M for period from July to Feb 2025.
- Additional amortization of intangibles $883.6K from fair value of $13.75M for backlog, know-how, tradename, customer relationships.
- Earnout liability increased $1.4M due to fair value change; potential earnout up to $23M based on revenue/EBITDA targets.

## SEC filing metadata
- accession: 0001654954-25-013366
- form_type: 8-K/A
- ticker: LPTH
- cik: 0000889971
- company_name: LIGHTPATH TECHNOLOGIES INC
- filed_at: 2025-11-21T23:59:59+00:00
- event_type: m_and_a
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/889971/000165495425013366/0001654954-25-013366-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/889971/000165495425013366/lpth_8ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-25-013366
- JSON: https://secwatch.observer/filing/0001654954-25-013366.json
- Plain text: https://secwatch.observer/filing/0001654954-25-013366.txt

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