POCI 最新10-K变化
将 POCI 最新的定期申报(10-K/10-Q)与上一份同类型申报逐章节对比:每个章节新增/删除的段落数与原文摘录。全部为确定性文本对比——无相似度评分、无方向判断、非投资建议。
对比:10-K · 2026-09-28 与上一份 10-K · 2025-09-29
| 章节 | 结果 | 新增 | 删除 | 微调 | 未变 |
|---|---|---|---|---|---|
| 业务概况 | 文字有新增/删除 | +5 | −3 | ~10 | 17 |
| 风险因素 | 文字有新增/删除 | +1 | −1 | ~10 | 89 |
| 法律诉讼 | 无段落级文字变化 | 0 | 0 | 0 | 1 |
| 管理层讨论与分析 | 文字有新增/删除 | +17 | −17 | ~3 | 3 |
| 市场风险(第7A项) | 无段落级文字变化 | 0 | 0 | 0 | 1 |
计数单位为段落;"新增/删除"指相对上一份文件新增/删除的文字,不含方向或好坏判断。
代表性摘录
每个章节最多 5 条、每条约 300 字符的原文摘录,直接来自两份 SEC 文件。
业务概况
相对上期新增的文字 · 来源:10-K · 2026-09-28
The technology developed to support the design, fabrication and manufacturing of Microprecision™ lenses and associated assemblies is also used to satisfy the needs of defense and aerospace systems that require small size and weight, particularly those required for satellite network communications, w…
We believe satellite optical communications represents a significant market opportunity for our advanced defense and aerospace capabilities. Optical Communication Terminals used in emerging satellite constellations require compact, lightweight and high-performance optical assemblies, creating a stro…
During the fiscal year ending June 30, 2026, we sold products and services to 266 customers with one customer accounting for approximately 41% of total revenues and another customer accounting for 27% of our total revenues. The loss of these customers would have a material impact on our business. Fo…
Two customer accounts receivable balances accounted for 34.4% and 22.8% of total receivables on June 30, 2026. Two customer accounts receivable balances accounted for 32.1% and 17.9% of total receivables on June 30, 2025.
Foreign Requirements. All our medical products are manufactured in conformity with ISO 13485:2016, using a comprehensive Quality Management System (QMS) that helps meet both international and EU regulatory standards. Our failure to comply with ISO 13485 or other applicable regulatory requirements wo…
相对上期删除的文字 · 来源:10-K · 2025-09-29
During the fiscal year ending June 30, 2025, we sold products and services to 278 customers with one customer accounting for approximately 22% of total revenues and another customer accounting for 20% of our total revenues. The loss of these customers would have a material impact on our business. Fo…
Two customer accounts receivable balances accounted for 32.1% and 17.9% of total receivables on June 30, 2025. Two customer accounts receivable balances accounted for 15.4% and 12.1% of total receivables on June 30, 2024.
Foreign Requirements. All our medical products are manufactured in conformity with ISO 13485:2016, using a comprehensive Quality Management System (QMS) that helps meet both international and EU regulatory standards. ISO 13485 is an internationally recognized standard that emphasizes risk management…
风险因素
相对上期新增的文字 · 来源:10-K · 2026-09-28
During the fiscal year ending June 30, 2026, one customer accounted for approximately 41% of total revenues and another customer accounted for 27% of our total revenues, representing a significant increase in customer concentration compared to prior years. For the fiscal year ended June 30, 2025, on…
相对上期删除的文字 · 来源:10-K · 2025-09-29
A small number of customers may continue to represent a significant portion of our total revenues in any given period. These customers may not consistently purchase our products at a particular rate over any subsequent period. A loss of any of these customers could adversely affect our revenues.
管理层讨论与分析
相对上期新增的文字 · 来源:10-K · 2026-09-28
In February 2026, the Supreme Court of the United States determined that certain tariffs imposed pursuant to the International Emergency Economic Powers Act (“IEEPA”) were not authorized by law. Subsequent rulings by the U.S. Court of International Trade have directed the U.S. Customs and Border Pro…
Accordingly, during the year ended June 30, 2026, the Company recorded a receivable of $880,598 within accounts receivable in the balance sheet, representing recovery of IEEPA tariffs previously paid, with a corresponding offset to cost of goods sold. In addition, the Company recorded a $558,266 lia…
Results of Operations for the Fiscal Year Ended June 30, 2026 as Compared to the Fiscal Year Ended June 30, 2025
Revenue from Engineering Design Services decreased 29.7% during the year ending June 30, 2026 from the prior year ending June 30, 2025. Revenue decreases in the engineering category resulted from decreased demand for services, primarily from the transfer of our single-use cystoscope program from dev…
Revenue from Systems Manufacturing increased 172.9% during the year ending June 30, 2026 from the prior year ending June 30, 2025. Revenue increases in this category resulted from significant increases in customer demand and the resultant scaling of manufacturing capabilities.
相对上期删除的文字 · 来源:10-K · 2025-09-29
Results of Operations for the Fiscal Year Ended June 30, 2025 as Compared to the Fiscal Year Ended June 30, 2024
Revenue from Engineering Design Services decreased 42.0% during the year ending June 30, 2025 from the prior year ending June 30, 2024. Revenue decreases in the engineering category resulted from decreased demand for services, primarily from the transfer of our single-use cystoscope program from dev…
Revenue from Systems Manufacturing increased 122.2% during the year ending June 30, 2025 from the prior year ending June 30, 2024. Revenue increases in this category resulted from increased demand for manufacturing services as design services engagements concluded and progressed to manufacturing.
Revenue from the MicroOptics Lab decreased 21.5% during the year ending June 30, 2025 from the prior year ending June 30, 2024, primarily due to reorder timing.
Revenue from Ross Optical Industries decreased 9.8% for the year ending June 30, 2025 from the prior year ending June 30, 2024. We believe the decrease continues to be attributable to a general, industry-wide slowdown, coupled with uncertainty driven by evolving tariff costs, which has led customers…
如何读 10-Q 的风险因素(第 1A 项)
10-Q 的风险因素章节有三种常见形态,本页按其一分类展示:
- 指向(pointer) — 公司仅声明"无重大变化"并指向年度 10-K 的完整风险因素;本季没有自己的风险文本可对比。
- 部分更新(partial) — 公司写明"除下述外无重大变化",只更新部分风险;摘录展示的正是本季新增的内容。
- 全文重述(restated) — 本季重新给出完整风险因素。若上一季只是"指向",则无法逐段对比,本页会将其标为"本季全文重述"。
这只是对文件结构的客观描述,不构成对风险高低的判断。
数据来自 SEC EDGAR 两份申报文件的文本级对比 · 确定性计算(无 AI 生成内容)· 仅供参考 · 非投资建议