secwatch.observer — SEC 8-K summary
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Issuer:     LIGHTPATH TECHNOLOGIES INC (LPTH)
CIK:        0000889971
Form:       8-K/A
Filed at:   2025-11-21T23:59:59+00:00
Accession:  0001654954-25-013366
Event type: m_and_a
Sentiment:  negative
Materiality: 0.75
Item codes: 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/889971/000165495425013366/0001654954-25-013366-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/889971/000165495425013366/lpth_8ka.htm
  HTML page:      https://secwatch.observer/filing/0001654954-25-013366

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer