{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-21-006481","form_type":"8-K/A","ticker":"POCI","cik":"0000867840","company_name":"PRECISION OPTICS CORPORATION, INC.","filed_at":"2021-12-20T23:59:59+00:00","discovered_at":"2026-05-14T18:04:15.918131+00:00","generated_at":"2026-06-27T23:56:16.641373+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Precision Optics provides audited & pro forma financials for Lighthouse Imaging acquisition","bullets":["Lighthouse Imaging 2020 revenue $3.71M with net income $10K; 2019 revenue $3.19M with net loss $765K.","For nine months ended Sep 30, 2021, Lighthouse revenue $3.94M and net income $247K.","Pro forma combined balance sheet as of Jun 30, 2021 shows total assets $16.2M and cash $1.61M.","Lighthouse customer deposits grew from $247K (2019) to $827K (Sep 2021), indicating strong order pipeline.","Precision Optics financed acquisition with $4.1M in new cash and $2.6M notes payable."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-21-006481","json":"https://secwatch.observer/filing/0001683168-21-006481.json","markdown":"https://secwatch.observer/filing/0001683168-21-006481.md","text":"https://secwatch.observer/filing/0001683168-21-006481.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/867840/000168316821006481/0001683168-21-006481-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/867840/000168316821006481/poci_8ka1.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-27T23:56:16.641373+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}