Press Release: LightPath Technologies Reports Fiscal 2026 Second Quarter Financial Results

Dow Jones02-12

ORLANDO, Fla., Feb. 11, 2026 /PRNewswire/ -- LightPath Technologies, Inc. (NASDAQ: LPTH) ("LightPath," the "Company," "we," or "our"), a leading provider of next-generation optics and imaging systems for both defense and commercial applications, today announced financial results for its fiscal second quarter ended December 31, 2025.

Financial Summary:

 
                         Three Months Ended 
                            December 31, 
                      ------------------------ 
$ in millions          2025    2024   % Change 
Revenue                $16.4    $7.4     120 % 
Gross Profit            $6.0    $1.9     212 % 
Operating Expenses*    $14.6    $4.4     231 % 
Net Loss              ($9.4)  ($2.6)     260 % 
Adjusted EBITDA**       $0.6  ($1.3)     144 % 
 
 
 
* Inclusive of $7.6M change in fair value of acquisition liabilities related 
to the G5 acquisition. 
** Reconciliation of this non-GAAP financial measure is provided below. 
 

Second Quarter Fiscal 2026 & Subsequent Highlights:

   -- Secured a $9.6 million purchase order for cooled infrared ("IR") cameras 
      from an existing defense customer, with deliveries expected throughout 
      calendar year 2026, further validating the strategic value of the G5 
      acquisition. 
 
   -- Acquired the assets of Amorphous Materials, Inc. ("AMI") in January 2026, 
      an industrial manufacturer with complementary Chalcogenide glass melting 
      technologies for large diameter optics. 
 
   -- Received a $4.8 million purchase order from an existing customer related 
      to the supply of advanced IR camera systems for public safety 
      applications for delivery in the Company's 2026 fiscal year. 
 
   -- Appointed former Luminar manufacturing executive Israel Piergiovanni as 
      Vice President of Manufacturing to scale production across LightPath's 
      domestic and international footprint. 
 
   -- Appointed defense industry executive Mark Caylor, former President of 
      Northrop Grumman's Mission Systems Sector, to the Board of Directors 
      bringing extensive defense industry expertise as LightPath evolves into a 
      mission-critical optics supplier of choice to allied militaries. 
 
   -- Fortified balance sheet with a $60 million public offering of common 
      stock in December 2025, with net proceeds supporting working capital, 
      strategic investments, acquisitions and general corporate purposes. 

Management Commentary

Sam Rubin, Chief Executive Officer of LightPath, said: "The second quarter of 2026 was underscored by our accelerating revenue growth on strong orders, and the recent acquisition of Amorphous Materials. Ongoing order momentum and the addition of G5 Infrared LLC's ("G5") sales of cameras and modules drove a 120% revenue improvement to a record $16.4 million for the quarter. Our $97.8 million order backlog as of the end of the second quarter is demonstrating our position as a leading pure-play provider of high value optical and imaging systems.

"Our strategy continues to be validated not only by our sales growth, but the increasing focus by the U.S. government and Department of War to eliminate reliance on certain optical components, including optical systems or strategies from certain foreign nations. The recent passage of the Fiscal Year 2026 National Defense Authorization Act $(NDAA)$ directed the US Department of War to develop and implement a strategy by January 1, 2030, to eliminate reliance on optical glass and optical systems sourced from certain foreign nations. These restrictions extend beyond finished systems to include critical materials such as optical glass, making supply chain transparency and material provenance increasingly central to defense and aerospace program compliance. Our optical assemblies, infrared cameras, and thermal imaging systems have already been designed, manufactured, and delivered in alignment with NDAA requirements. Faced with growing supply chain risks and increased defense spending in the U.S. and Europe, we believe we are positioned as a trusted supplier for mission-critical defense applications.

"We further reinforced our domestic glass manufacturing capabilities with the recent acquisition of the assets of AMI, a U.S. based manufacturer of complementary chalcogenide glass technologies. This acquisition added incremental glass melting technology, which melts high-grade glass as large diameter plates, critical for large optics, and in particular for advanced defense and space programs. The acquisition also added glass melting capacity and a second, NDAA compliant manufacturing location for BlackDiamond glass. The acquisition further solidifies our transition from a pure component provider to a truly vertically integrated provider of subsystems and solutions for IR imaging.

"As we progress into calendar year 2026 we remain highly focused on further growing our robust $97.8 million order backlog, converting our prospective customer pipeline into orders, and scaling deliveries. We continue to intentionally shift away from Germanium optics, expanding the adoption of our proprietary BlackDiamond$(TM)$ glass across critical defense markets, while continuing to move up the value chain into fully integrated IR camera systems. G5's high-end cooled infrared camera product line and several established programs of record continue to contribute to revenue growth. As we combine our growing camera portfolio with AMI's highly complementary large-diameter glass capabilities, we believe that we will create a robust offering of IR materials and optics in the industry today, all of which we expect will be compliant with the latest NDAA requirement for U.S. produced glass and optics. Taken together, we believe we are well positioned to execute on our growth strategy to deliver sustainable revenue growth and value to our shareholders."

Second Quarter Fiscal 2026 Financial Results

Revenue for the second quarter of fiscal 2026 increased 120% to $16.4 million, as compared to $7.4 million in the same quarter of the prior fiscal year. Revenue was split amongst the Company's product groups in the second quarter of fiscal 2026 and the same quarter of the prior fiscal year as follows:

 
Product Group Revenue        Second Quarter of  Second Quarter of 
 ($ in millions)***             Fiscal 2026        Fiscal 2025     % Change 
---------------------------  -----------------  -----------------  -------- 
Infrared ("IR") Components         $5.0               $3.1           61 % 
---------------------------  -----------------  -----------------  -------- 
Visible Components                 $3.4               $2.8           25 % 
---------------------------  -----------------  -----------------  -------- 
Assemblies & Modules               $7.2               $0.9          741 % 
---------------------------  -----------------  -----------------  -------- 
Engineering Services               $0.7               $0.7          (2 %) 
---------------------------  -----------------  -----------------  -------- 
 
 
 
*** Numbers may not foot due to rounding 
 

Gross profit increased 212% to $6.0 million, or 37% of total revenues, in the second quarter of 2026, as compared to $1.9 million, or 26% of total revenues, in the same year-ago quarter. The increase in gross margin as a percentage of revenue is primarily driven by the increase in revenue from assemblies and modules, which generally have higher margins. Gross margin on engineering services was also more favorable in the second quarter of fiscal 2026 due to a non-recurring engineering project for a defense customer. In addition, gross margins for infrared components have improved due to a more favorable mix, and the resolution of certain manufacturing yield issues that negatively impacted the second quarter of fiscal 2025.

Operating expenses for the second quarter of fiscal 2026 includes the fair value adjustment of $7.6 million related to the G5 earnout liability, which will continue to be adjusted through operating expenses until it is paid out. Excluding this amount, operating expenses increased $2.6 million, or 60%, to $7.1 million for the second quarter of fiscal 2026, as compared to $4.4 million in the same year-ago quarter. The increase was primarily due to the integration of G5 following its acquisition earlier this year, as well as increased sales and marketing spend to promote new products. Our SG&A personnel costs have also increased due to filling certain vacant executive roles and accruing for incentive compensation plans for employees.

Net loss in the second quarter of fiscal 2026 totaled $9.4 million, or $0.20 per basic and diluted share, as compared to $2.6 million, or $0.07 per basic and diluted share, in the same year-ago quarter. The year-over-year increase in net loss for the second quarter of fiscal 2026 was primarily attributable to the change in fair value of acquisition liabilities for the earnout related to the acquisition of G5.

Adjusted EBITDA* for the second quarter of fiscal 2026 was $0.6 million, as compared to an adjusted EBITDA loss of $1.3 million for the same year-ago quarter. The increase was primarily attributable to the increase in gross profit, driven by higher sales, partially offset by increased SG&A and new product development costs.

Second Quarter Fiscal 2026 Earnings Call

Management will host an investor conference call at 5:00 p.m. Eastern time today, Wednesday, February 11, 2026, to discuss the Company's second quarter fiscal 2026 financial results, provide a corporate update, and conclude with Q&A from telephone participants. To participate, please use the following information:

Q2 FY2026 Earnings Conference Call

Date: Wednesday, February 11, 2026

Time: 5:00 p.m. Eastern time

U.S. Dial-in: 1-877-425-9470

International Dial-in: 1-201-389-0878

Conference ID: 13758590

Webcast: LPTH Q2 FY2026 Earnings Conference Call

Please join at least five minutes before the start of the call to ensure timely participation.

A playback of the call will be available through Wednesday, February 25, 2026. To listen, please call 1-844-512-2921 within the United States and Canada or 1-412-317-6671 when calling internationally, using replay pin number 13758590. A webcast replay will also be available using the webcast link above.

About LightPath Technologies

LightPath Technologies, Inc. (NASDAQ: LPTH) is a leading provider of next-generation optics and imaging systems for both defense and commercial applications. As a vertically integrated solutions provider with in-house engineering design support, LightPath's family of custom solutions range from proprietary BlackDiamond(TM) chalcogenide-based glass materials - sold under exclusive license from the U.S. Naval Research Laboratory - to complete infrared optical systems and thermal imaging assemblies. The Company's primary manufacturing footprint is located in Orlando, Florida with additional facilities in Texas, New Hampshire, Latvia and China. To learn more, please visit www.lightpath.com.

**Use of Non-GAAP Financial Measures

To provide investors with additional information regarding financial results, this press release includes references to EBITDA and adjusted EBITDA, which are non-GAAP financial measures. The Company calculates EBITDA by adjusting net income to exclude net interest expense, income tax expense or benefit, depreciation, and amortization. We also calculate adjusted EBITDA, which excludes, as applicable: (1) stock compensation expenses; (2) the loss on extinguishment of debt; (3) the effect of the non-cash income or expense associated with the mark-to-market adjustments, related to the warrants; (4) the effect of non-cash income or expenses associated with the fair value adjustments related to the acquisition earnout liabilities; and (5) the effect of foreign exchange gains or losses.

A "non-GAAP financial measure" is generally defined as a numerical measure of a company's historical or future performance that excludes or includes amounts, or is subject to adjustments, so as to be different from the most directly comparable measure calculated and presented in accordance with GAAP. The Company's management believes that these non-GAAP financial measures, when considered together with the GAAP financial measures, provide information that is useful to investors in understanding period-over-period operating results separate and apart from items that may, or could, have a disproportionately positive or negative impact on results in any particular period. Management also believes that these non-GAAP financial measures enhance the ability of investors to analyze underlying business operations and understand performance. In addition, management may utilize these non-GAAP financial measures as guides in forecasting, budgeting, and planning. Non-GAAP financial measures should be considered in addition to, and not as a substitute for, or superior to, financial measures presented in accordance with GAAP. A reconciliation of these non-GAAP financial measures with the most directly comparable financial measures calculated in accordance with GAAP is presented in the table below.

 
                              LIGHTPATH TECHNOLOGIES, INC. 
        Reconciliation of Non-GAAP Financial Measures and Regulation G Disclosure 
 
                                              (unaudited) 
                        Three Months Ended                   Six Months Ended 
                           December 31,                        December 31, 
                  ------------------------------      ------------------------------- 
                      2025              2024              2025               2024 
                  ------------      ------------      -------------      ------------ 
Net loss          $(9,405,409)      $(2,611,997)      $(12,298,411)      $(4,234,742) 
Depreciation and 
 amortization        1,235,738           904,040          2,454,686         1,893,602 
Income tax 
 provision              30,556            44,525            111,826            60,161 
Interest expense       285,023           169,053            553,876           318,413 
                   -----------       -----------       ------------       ----------- 
 EBITDA           $(7,854,092)      $(1,494,379)      $ (9,178,023)      $(1,962,566) 
Stock-based 
 compensation          338,949           241,545            698,610           506,020 
Loss in 
 extinguishment 
 of debt               506,280                --            506,280                -- 
Change in fair 
 value of 
 acquisition 
 liabilities         7,559,000                --          8,841,529                -- 
Foreign exchange 
 loss (gain)            13,526          (39,578)             56,068           (4,074) 
                   -----------       -----------       ------------       ----------- 
 Adjusted EBITDA  $    563,663      $(1,292,412)      $     924,464      $(1,460,620) 
                   ===========       ===========       ============       =========== 
 % of revenue                3%              -17%                 3%               -9% 
 

Forward-Looking Statements

This press release includes statements that constitute forward-looking statements made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Forward-looking statements may be identified by the use of words such as "forecast," "guidance," "plan, " "estimate," "will," "would," "project," "maintain," "intend," "expect, " "anticipate," "prospect," "strategy," "future," "likely," "may," "should," "believe," "continue," "opportunity," "potential," and other similar expressions that predict or indicate future events or trends or that are not statements of historical matters. These forward-looking statements include, without limitation, statements regarding expectations, beliefs, hopes, intentions or strategies regarding, among other things, the Company's expectations that the U.S. government will work to eliminate reliance on optical systems from certain foreign nations, as well as the Company's belief that it will be well positioned as a supplier of choice for mission-critical defense applications; the Company's ability to grow its backlog, convert its customer pipeline into orders and scale deliveries during fiscal year 2026 and beyond; the Company's ability to minimize use of Germanium optics and expand its use of BlackDiamond(TM) glass; the Company's expectations regarding future revenue growth; the Company's belief that it will be able to leverage AMI's large-diameter class capabilities to create a robust offering of IR materials and optics; the Company's ability to comply with NDAA requirements for U.S. produced glass and optics; the Company's ability to execute on its growth strategy to deliver revenue growth and value to its shareholders, as well as other statements that are other than historical fact. These forward-looking statements are based on information available at the time the statements are made and/or management's good faith belief as of that time with respect to future events and are subject to risks and uncertainties that could cause actual results to differ materially from those expressed in or suggested by the forward-looking statements. Factors that could cause or contribute to such differences include, but are not limited to, the likelihood that the impact of varying demand for the Company products; the U.S. governments initiatives to move away from using optical systems from certain foreign nations; the inability of the Company to sustain profitable sales growth, convert inventory to cash, or reduce its costs to maintain competitive prices for its products; circumstances or developments that may make the Company unable to implement or realize the anticipated benefits, or that may increase the costs, of its current and planned business initiatives; the Company's reliance on a few key customers; the ability of the Company to obtain needed raw materials and components from its suppliers; the impact that international tariffs may have on our business and results of operations; the impact of political and other risks as a result of our sales to internal customers and/or our sourcing of materials from international suppliers; general economic uncertainty in key global markets and a worsening of global economic conditions or low levels of economic growth; geopolitical tensions, the Russian-Ukraine conflict, and the Hamas-Israel war; the effects of steps that the Company could take to reduce operating costs; and those factors detailed by the Company in its public filings with the Securities and Exchange Commission (the "SEC"), including its Annual Report on Form 10-K and other filings with the SEC. Should one or more of these risks, uncertainties, or facts materialize, or should underlying assumptions prove incorrect, actual results may vary materially from those indicated or anticipated by the forward-looking statements contained herein. Accordingly, you are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date they are made. Forward-looking statements should not be read as a guarantee of future performance or results and will not necessarily be accurate indications of the times at, or by, which such performance or results will be achieved. Except as required under the federal securities laws and the rules and regulations of the SEC, we do not have any intention or obligation to update publicly any forward-looking statements, whether as a result of new information, future events, or otherwise.

 
                   LIGHTPATH TECHNOLOGIES, INC. 
               Condensed Consolidated Balance Sheets 
                            (unaudited) 
 
                                     December 31,      June 30, 
                                         2025            2025 
                                    --------------  -------------- 
             Assets 
Current assets: 
 Cash and cash equivalents          $   73,572,471  $    4,877,036 
 Trade accounts receivable, net of 
  allowance of $34,766 and 
  $24,495                                8,583,487       9,455,310 
 Inventories, net                       13,491,419      12,858,838 
 Prepaid expenses and deposits           1,330,172       1,142,661 
 Other current assets                       23,192          40,150 
                                     -------------   ------------- 
   Total current assets                 97,000,741      28,373,995 
 
Property and equipment, net             15,176,577      15,864,061 
Operating lease right-of-use 
 assets                                  7,430,787       7,429,378 
Intangible assets, net                  15,086,873      15,987,923 
Goodwill                                13,753,921      13,753,921 
Deferred tax assets, net                    22,240          22,571 
Other assets                                87,369          73,917 
                                     -------------   ------------- 
   Total assets                     $  148,558,508  $   81,505,766 
                                     =============   ============= 
  Liabilities and Stockholders' 
             Equity 
Current liabilities: 
 Accounts payable                   $    5,978,713  $    7,421,430 
 Accrued liabilities                    14,262,568       5,686,396 
 Accrued payroll and benefits            2,497,228       2,359,152 
 Operating lease liabilities, 
  current                                1,349,820       1,254,062 
 Loans payable, current portion            115,774         172,567 
 Finance lease obligation, current 
  portion                                  216,191         206,518 
                                     -------------   ------------- 
   Total current liabilities            24,420,294      17,100,125 
Deferred tax liabilities, net               86,274         152,760 
Accrued liabilities, noncurrent          3,300,000         823,000 
Finance lease obligation, less 
 current portion                           346,400         421,363 
Operating lease liabilities, 
 noncurrent                              8,102,873       8,326,250 
Loans payable, less current 
 portion                                   135,069       4,804,990 
                                     -------------   ------------- 
   Total liabilities                    36,390,910      31,628,488 
                                     -------------   ------------- 
 
Commitments and Contingencies 
 
 Series G Convertible Preferred 
  Stock; $0.01 par value; 44,000 
  shares authorized; 24,956 shares 
  issued and outstanding            $   34,232,510  $   34,232,510 
 
Stockholders' equity: 
 Preferred stock: Series D, $0.01 
 par value, voting; 500,000 
 shares authorized; none issued 
 and outstanding                                --              -- 
 Common stock: Class A, $0.01 par 
  value, voting; 94,500,000 shares 
  authorized; 54,442,677 and 
  42,949,307 shares issued and 
  outstanding                              544,427         429,493 
 Additional paid-in capital            319,121,901     244,953,346 
 Accumulated other comprehensive 
  income                                 1,283,928         978,686 
 Accumulated deficit                 (243,015,168)   (230,716,757) 
                                     -------------   ------------- 
   Total stockholders' equity           77,935,088      15,644,768 
                                     -------------   ------------- 
   Total liabilities, convertible 
    preferred stock and 
    stockholders' equity            $  148,558,508  $   81,505,766 
                                     =============   ============= 
 
 
                        LIGHTPATH TECHNOLOGIES, INC. 
       Condensed Consolidated Statements of Comprehensive Income (Loss) 
                                 (unaudited) 
                        Three Months Ended           Six Months Ended 
                           December 31,                December 31, 
                    --------------------------  --------------------------- 
                        2025          2024          2025           2024 
                    ------------  ------------  -------------  ------------ 
Revenue, net        $ 16,351,652  $  7,424,829  $  31,409,933  $ 15,825,210 
Cost of sales         10,331,322     5,493,998     20,907,031    11,049,950 
                     -----------   -----------   ------------   ----------- 
   Gross profit        6,020,330     1,930,831     10,502,902     4,775,260 
Operating 
expenses: 
 Selling, general 
  and 
  administrative       5,859,461     3,356,063     10,243,331     6,626,646 
 New product 
  development            748,829       764,396      1,616,257     1,240,837 
 Amortization of 
  intangible 
  assets                 450,526       294,711        901,050       690,487 
 Change in fair 
  value of 
  acquisition 
  liabilities          7,559,000            --      8,841,529            -- 
 Loss on disposal 
  of property and 
  equipment                   17            --          4,016        78,437 
                     -----------   -----------   ------------   ----------- 
   Total operating 
    expenses          14,617,833     4,415,170     21,606,183     8,636,407 
                     -----------   -----------   ------------   ----------- 
   Operating loss    (8,597,503)   (2,484,339)   (11,103,281)   (3,861,147) 
Other expense: 
 Interest expense, 
  net                  (285,023)     (169,053)      (553,876)     (318,413) 
Loss in 
 extinguishment of 
 debt                  (506,280)            --      (506,280)            -- 
 Other expense 
  (income), net           13,953        85,920       (23,148)         4,979 
                     -----------   -----------   ------------   ----------- 
 Total other 
  expense              (777,350)      (83,133)    (1,083,304)     (313,434) 
                     -----------   -----------   ------------   ----------- 
   Loss before 
    income taxes     (9,374,853)   (2,567,472)   (12,186,585)   (4,174,581) 
Income tax 
 provision                30,556        44,525        111,826        60,161 
                     -----------   -----------   ------------   ----------- 
   Net loss         $(9,405,409)  $(2,611,997)  $(12,298,411)  $(4,234,742) 
                     ===========   ===========   ============   =========== 
Foreign currency 
 translation 
 adjustment              212,859     (451,035)        305,242     (179,441) 
                     -----------   -----------   ------------   ----------- 
   Comprehensive 
    loss            $(9,192,550)  $(3,063,032)  $(11,993,169)  $(4,414,183) 
                     ===========   ===========   ============   =========== 
Loss per common 
 share (basic)      $     (0.20)  $     (0.07)  $      (0.27)  $     (0.11) 
                     ===========   ===========   ============   =========== 
Number of shares 
 used in per share 
 calculation 
 (basic)              46,998,804    39,728,933     45,143,367    39,645,206 
                     ===========   ===========   ============   =========== 
Loss per common 
 share (diluted)    $     (0.20)  $     (0.07)  $      (0.27)  $     (0.11) 
                     ===========   ===========   ============   =========== 
Number of shares 
 used in per share 
 calculation 
 (diluted)            46,998,804    39,728,933     45,143,367    39,645,206 
                     ===========   ===========   ============   =========== 
 
 
                                               LIGHTPATH TECHNOLOGIES, INC. 
                            Condensed Consolidated Statements of Changes in Stockholders' Equity 
                                                        (unaudited) 
 
                   Temporary Equity 
                 -------------------- 
                       Series G                                              Accumulated 
                      Convertible            Class A          Additional        Other                            Total 
                   Preferred Stock         Common Stock        Paid-in      Comprehensive    Accumulated     Stockholders' 
                 --------------------  -------------------- 
                 Shares     Amount       Shares     Amount     Capital         Income          Deficit          Equity 
                 -------  -----------  ----------  --------  ------------  ---------------  --------------  --------------- 
Balances at June 
 30, 2025         24,956  $34,232,510  42,949,307  $429,493  $244,953,346   $      978,686  $(230,716,757)   $   15,644,768 
Issuance of 
common stock 
for: 
 Exercise of 
  stock options, 
  RSUs & RSAs, 
  net                 --           --       8,583        86          (86)               --              --               -- 
 Issuance of 
  common stock 
  under private 
  equity 
  placement           --           --   1,600,000    16,000     7,878,045               --              --        7,894,045 
 Issuance of 
  common stock 
  for 
  acquisition of 
  Visimid             --           --     112,323     1,123       348,877               --              --          350,000 
Stock-based 
 compensation on 
 stock options, 
 RSUs & RSAs          --           --          --        --       349,624               --              --          349,624 
Foreign currency 
 translation 
 adjustment           --           --          --        --            --           92,383              --           92,383 
Net loss              --           --          --        --            --               --     (2,893,002)      (2,893,002) 
                  ------   ----------  ----------   -------   -----------      -----------   -------------      ----------- 
Balances at 
 September 30, 
 2025             24,956  $34,232,510  44,670,213  $446,702  $253,529,806   $    1,071,069  $(233,609,759)   $   21,437,818 
                  ======   ==========  ==========   =======   ===========      ===========   =============      =========== 
Issuance of 
common stock 
for: 
 Exercise of 
  stock options, 
  RSUs & RSAs, 

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