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OPTX · 10-Q filed August 10, 2026

OPTX earnings analysis

What we found in OPTX's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

OPTX's approximately $7 million of revenue was down from $8 million sequentially and margins deteriorated sharply, with gross margin declining to 14.8% and operating margin turning to negative 11.9%. Diluted EPS worsened to a $0.02 loss, although free cash flow improved to positive $175,286 and approximately $6.8 million of variable-rate debt was extinguished. The most material concern is the disclosure that controls were ineffective due to 5 material weaknesses, with remediation incomplete as of the filing date.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue softened sequentially
Revenue was approximately $7 million, down from $8 million in the prior quarter but broadly flat versus $7 million in the comparable prior-year period.
Gross margin contracted
Gross margin fell to 14.8%, down 8.8 percentage points from 23.6% in the prior quarter and 17.9 points from 32.7% a year earlier.
Operating profitability deteriorated
Operating margin was negative 11.9%, versus positive 4.3% in the prior quarter and positive 7.5% in the prior-year period.
EPS remained negative
Diluted EPS was a loss of $0.02, compared with a loss of $0.01 in the prior quarter and income of $0.01 in the prior-year period.
Free cash flow improved
Free cash flow was positive $175,286, improving from negative $4,378 in the prior quarter and negative $548,090 in the preceding quarterly period.
Debt exposure was reduced
Approximately $6.8 million of variable-rate debt was extinguished during the quarter, minimizing debt-related interest-rate exposure; the company also reported significant cash earning short-term rates.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Material internal-control weaknesses
Management concluded that disclosure controls were not effective as of June 30, 2026 due to 5 identified material weaknesses, including deficiencies in journal-entry review, reconciliations, related-party transaction controls, non-routine transaction evaluation, and IT general controls.
Control remediation remains incomplete
The filing states that not all remediation measures had been fully implemented as of the filing date, leaving the company exposed to continued reporting and control risk despite planned Audit Committee oversight, additional staffing, and formal review procedures.
Cash yield is rate-sensitive
Although variable-rate debt was extinguished, a 100-basis-point decline in interest rates would reduce annual pre-tax interest income by approximately $130,000 because cash is invested at short-term rates.
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $85 Operating expenses $27 Left as operating profit $-12
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$-0.02
Gross margin
14.8%
Operating margin
-11.9%
Guidance

What they said about what is next.

No quantitative revenue or EPS guidance was provided in the filing. Management's outlook was not quantified; the filing states that the company continues remediation efforts, with not all measures fully implemented as of filing date.

How we read the filing overall

The filing reads worse than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · May 15, 2026
Syntec Optics (OPTX) reported a Q4 FY2026 revenue of $6.5 million, a decline of 8% compared to $7.1 million in Q4 FY2025. The company experienced a loss of $0.9 million per share, reversing the prior year income of $0.3…
10-K · April 30, 2026
Syntec Optics (OPTX) reported a revenue of $7 million for Q4 FY2025, resulting in a total revenue of $30 million for the fiscal year. The company posted a net loss of -$0.01 per share, reflecting ongoing financial…
10-K · March 31, 2026
Syntec Optics (OPTX) reported modest revenue growth to approximately $29.0M in 2025 (sum of quarterly results) with margin improvement and a swing to positive free cash flow. The 10-K emphasizes a vertically integrated…
10-Q · October 6, 2025
Syntec Optics reported a stronger quarter for the three months ended March 31, 2025 with revenue of $7,069,042 (up $813,134 or ~13.0% YoY), gross profit rising to $2,308,618 (gross margin 32.7% vs 11.3% prior year), and…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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