vs

Side-by-side financial comparison of PRECISION OPTICS CORPORATION, INC. (POCI) and Relay Therapeutics, Inc. (RLAY). Click either name above to swap in a different company.

PRECISION OPTICS CORPORATION, INC. is the larger business by last-quarter revenue ($7.4M vs $7.0M, roughly 1.1× Relay Therapeutics, Inc.).

Century Precision Optics is an American lens manufacturing firm. It was founded in 1948 in North Hollywood, California as Century Photo Optics. Steven Manios Sr. purchased the company in 1973 and created many of the optics. Century Optics makes a variety of digital, broadcast, projection, and industrial lenses. They have offices in Hauppauge, New York and Van Nuys, California.

Relay Therapeutics is a clinical-stage biotechnology company focused on developing precision oncology therapies. It leverages advanced computational modeling of protein dynamics, paired with cutting-edge experimental biology, to design targeted medicines for previously intractable cancer types, serving global oncology care markets and patient populations.

POCI vs RLAY — Head-to-Head

Bigger by revenue
POCI
POCI
1.1× larger
POCI
$7.4M
$7.0M
RLAY

Income Statement — Q2 FY2026 vs Q4 FY2025

Metric
POCI
POCI
RLAY
RLAY
Revenue
$7.4M
$7.0M
Net Profit
$-1.8M
Gross Margin
2.8%
Operating Margin
-23.6%
Net Margin
-24.2%
Revenue YoY
62.8%
Net Profit YoY
-83.6%
EPS (diluted)
$-0.23

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
POCI
POCI
RLAY
RLAY
Q4 25
$7.4M
$7.0M
Q3 25
$6.7M
$0
Q2 25
$6.2M
Q1 25
$4.2M
$7.7M
Q4 24
$4.5M
$0
Q3 24
$4.2M
$0
Q2 24
$4.7M
$0
Q1 24
$5.2M
$10.0M
Net Profit
POCI
POCI
RLAY
RLAY
Q4 25
$-1.8M
Q3 25
$-1.6M
$-74.1M
Q2 25
$-1.4M
Q1 25
$-2.1M
$-77.1M
Q4 24
$-969.7K
Q3 24
$-1.3M
$-88.1M
Q2 24
$-1.4M
$-92.2M
Q1 24
$-317.1K
$-81.4M
Gross Margin
POCI
POCI
RLAY
RLAY
Q4 25
2.8%
Q3 25
14.2%
Q2 25
12.9%
Q1 25
10.0%
Q4 24
23.6%
Q3 24
26.6%
Q2 24
21.7%
Q1 24
35.5%
Operating Margin
POCI
POCI
RLAY
RLAY
Q4 25
-23.6%
Q3 25
-23.9%
Q2 25
-21.9%
Q1 25
-48.7%
-1105.2%
Q4 24
-20.1%
Q3 24
-29.7%
Q2 24
-28.8%
Q1 24
-4.9%
-903.0%
Net Margin
POCI
POCI
RLAY
RLAY
Q4 25
-24.2%
Q3 25
-24.5%
Q2 25
-22.7%
Q1 25
-50.1%
-1003.6%
Q4 24
-21.4%
Q3 24
-31.2%
Q2 24
-29.9%
Q1 24
-6.0%
-813.3%
EPS (diluted)
POCI
POCI
RLAY
RLAY
Q4 25
$-0.23
Q3 25
$-0.21
$-0.43
Q2 25
$-0.19
Q1 25
$-0.30
$-0.46
Q4 24
$-0.15
Q3 24
$-0.21
$-0.63
Q2 24
$-0.23
$-0.69
Q1 24
$-0.05
$-0.62

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
POCI
POCI
RLAY
RLAY
Cash + ST InvestmentsLiquidity on hand
$881.5K
$84.0M
Total DebtLower is stronger
$1.6M
Stockholders' EquityBook value
$9.3M
$567.1M
Total Assets
$22.9M
$621.3M
Debt / EquityLower = less leverage
0.17×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
POCI
POCI
RLAY
RLAY
Q4 25
$881.5K
$84.0M
Q3 25
$1.4M
$91.6M
Q2 25
$1.8M
Q1 25
$2.5M
$93.5M
Q4 24
$212.4K
$124.3M
Q3 24
$635.6K
$152.4M
Q2 24
$405.3K
$134.1M
Q1 24
$925.1K
$152.9M
Total Debt
POCI
POCI
RLAY
RLAY
Q4 25
$1.6M
Q3 25
$1.8M
Q2 25
$1.9M
Q1 25
$2.1M
Q4 24
$2.1M
Q3 24
$2.1M
Q2 24
$2.2M
Q1 24
$2.3M
Stockholders' Equity
POCI
POCI
RLAY
RLAY
Q4 25
$9.3M
$567.1M
Q3 25
$10.9M
$607.7M
Q2 25
$12.3M
Q1 25
$13.2M
$721.1M
Q4 24
$9.5M
$777.8M
Q3 24
$10.1M
$838.9M
Q2 24
$10.1M
$681.7M
Q1 24
$11.3M
$745.8M
Total Assets
POCI
POCI
RLAY
RLAY
Q4 25
$22.9M
$621.3M
Q3 25
$22.4M
$670.0M
Q2 25
$19.8M
Q1 25
$19.6M
$799.4M
Q4 24
$17.5M
$871.3M
Q3 24
$17.2M
$930.1M
Q2 24
$16.9M
$772.5M
Q1 24
$18.3M
$841.4M
Debt / Equity
POCI
POCI
RLAY
RLAY
Q4 25
0.17×
Q3 25
0.16×
Q2 25
0.16×
Q1 25
0.16×
Q4 24
0.22×
Q3 24
0.21×
Q2 24
0.22×
Q1 24
0.21×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
POCI
POCI
RLAY
RLAY
Operating Cash FlowLast quarter
$-256.1K
$-235.5M
Free Cash FlowOCF − Capex
$-235.9M
FCF MarginFCF / Revenue
-3370.0%
Capex IntensityCapex / Revenue
5.9%
Cash ConversionOCF / Net Profit
TTM Free Cash FlowTrailing 4 quarters
$-622.7M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
POCI
POCI
RLAY
RLAY
Q4 25
$-256.1K
$-235.5M
Q3 25
$78.2K
$-62.1M
Q2 25
$-569.2K
Q1 25
$-1.9M
$-73.2M
Q4 24
$-786.8K
$-249.1M
Q3 24
$-318.6K
$-75.1M
Q2 24
$-976.0K
$-65.8M
Q1 24
$-214.2K
$-50.3M
Free Cash Flow
POCI
POCI
RLAY
RLAY
Q4 25
$-235.9M
Q3 25
$-62.1M
Q2 25
$-615.5K
Q1 25
$-2.0M
$-73.6M
Q4 24
$-816.6K
$-251.1M
Q3 24
$-343.0K
$-75.3M
Q2 24
$-987.6K
$-65.8M
Q1 24
$-322.7K
$-52.1M
FCF Margin
POCI
POCI
RLAY
RLAY
Q4 25
-3370.0%
Q3 25
Q2 25
-10.0%
Q1 25
-47.8%
-958.4%
Q4 24
-18.0%
Q3 24
-8.2%
Q2 24
-20.9%
Q1 24
-6.2%
-520.7%
Capex Intensity
POCI
POCI
RLAY
RLAY
Q4 25
5.9%
Q3 25
Q2 25
0.7%
Q1 25
3.0%
5.0%
Q4 24
0.7%
Q3 24
0.6%
Q2 24
0.2%
Q1 24
2.1%
17.8%

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

POCI
POCI

Systems Manufacturing$5.2M70%
Other$1.1M15%
Ross Optical Industries$1.0M14%

RLAY
RLAY

Segment breakdown not available.

Related Comparisons