---
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"
generated_at: "2026-06-27T23:56:16.641373+00:00"
event_type: "m_and_a"
sentiment: "positive"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Precision Optics provides audited & pro forma financials for Lighthouse Imaging acquisition

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: m_and_a
- sentiment: positive
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-21-006481
- JSON: https://secwatch.observer/filing/0001683168-21-006481.json
- Plain text: https://secwatch.observer/filing/0001683168-21-006481.txt

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