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Side-by-side financial comparison of PRECISION OPTICS CORPORATION, INC. (POCI) and Avidity Biosciences, Inc. (RNA). Click either name above to swap in a different company.
Avidity Biosciences, Inc. is the larger business by last-quarter revenue ($12.5M vs $7.4M, roughly 1.7× PRECISION OPTICS CORPORATION, INC.). PRECISION OPTICS CORPORATION, INC. runs the higher net margin — -24.2% vs -1398.3%, a 1374.2% gap on every dollar of revenue. On growth, Avidity Biosciences, Inc. posted the faster year-over-year revenue change (434.0% vs 62.8%). Over the past eight quarters, Avidity Biosciences, Inc.'s revenue compounded faster (138.5% CAGR vs 18.5%).
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.
Eli Lilly and Company, doing business as Lilly, is an American multinational pharmaceutical company headquartered in Indianapolis, Indiana, with offices in 18 countries. Its products are sold in approximately 125 countries. The company was founded in 1876 by Eli Lilly, a pharmaceutical chemist and Union army veteran during the American Civil War for whom the company was later named.
POCI vs RNA — Head-to-Head
Income Statement — Q2 FY2026 vs Q3 FY2025
| Metric | ||
|---|---|---|
| Revenue | $7.4M | $12.5M |
| Net Profit | $-1.8M | $-174.4M |
| Gross Margin | 2.8% | — |
| Operating Margin | -23.6% | -1513.5% |
| Net Margin | -24.2% | -1398.3% |
| Revenue YoY | 62.8% | 434.0% |
| Net Profit YoY | -83.6% | -117.0% |
| EPS (diluted) | $-0.23 | $-1.27 |
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.
| Q4 25 | $7.4M | — | ||
| Q3 25 | $6.7M | $12.5M | ||
| Q2 25 | $6.2M | $3.8M | ||
| Q1 25 | $4.2M | $1.6M | ||
| Q4 24 | $4.5M | $3.0M | ||
| Q3 24 | $4.2M | $2.3M | ||
| Q2 24 | $4.7M | $2.0M | ||
| Q1 24 | $5.2M | $3.5M |
| Q4 25 | $-1.8M | — | ||
| Q3 25 | $-1.6M | $-174.4M | ||
| Q2 25 | $-1.4M | $-157.3M | ||
| Q1 25 | $-2.1M | $-115.8M | ||
| Q4 24 | $-969.7K | $-102.3M | ||
| Q3 24 | $-1.3M | $-80.4M | ||
| Q2 24 | $-1.4M | $-70.8M | ||
| Q1 24 | $-317.1K | $-68.9M |
| 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% | — |
| Q4 25 | -23.6% | — | ||
| Q3 25 | -23.9% | -1513.5% | ||
| Q2 25 | -21.9% | -4448.7% | ||
| Q1 25 | -48.7% | -8360.9% | ||
| Q4 24 | -20.1% | -4069.6% | ||
| Q3 24 | -29.7% | -4200.9% | ||
| Q2 24 | -28.8% | -4040.4% | ||
| Q1 24 | -4.9% | -2178.6% |
| Q4 25 | -24.2% | — | ||
| Q3 25 | -24.5% | -1398.3% | ||
| Q2 25 | -22.7% | -4089.3% | ||
| Q1 25 | -50.1% | -7360.0% | ||
| Q4 24 | -21.4% | -3439.5% | ||
| Q3 24 | -31.2% | -3441.7% | ||
| Q2 24 | -29.9% | -3461.8% | ||
| Q1 24 | -6.0% | -1943.4% |
| Q4 25 | $-0.23 | — | ||
| Q3 25 | $-0.21 | $-1.27 | ||
| Q2 25 | $-0.19 | $-1.21 | ||
| Q1 25 | $-0.30 | $-0.90 | ||
| Q4 24 | $-0.15 | $-0.80 | ||
| Q3 24 | $-0.21 | $-0.65 | ||
| Q2 24 | $-0.23 | $-0.65 | ||
| Q1 24 | $-0.05 | $-0.79 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | ||
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $881.5K | $350.2M |
| Total DebtLower is stronger | $1.6M | — |
| Stockholders' EquityBook value | $9.3M | $1.9B |
| Total Assets | $22.9M | $2.1B |
| Debt / EquityLower = less leverage | 0.17× | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $881.5K | — | ||
| Q3 25 | $1.4M | $350.2M | ||
| Q2 25 | $1.8M | $243.9M | ||
| Q1 25 | $2.5M | $254.2M | ||
| Q4 24 | $212.4K | $219.9M | ||
| Q3 24 | $635.6K | $370.2M | ||
| Q2 24 | $405.3K | $575.8M | ||
| Q1 24 | $925.1K | $471.4M |
| 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 | — |
| Q4 25 | $9.3M | — | ||
| Q3 25 | $10.9M | $1.9B | ||
| Q2 25 | $12.3M | $1.2B | ||
| Q1 25 | $13.2M | $1.3B | ||
| Q4 24 | $9.5M | $1.4B | ||
| Q3 24 | $10.1M | $1.5B | ||
| Q2 24 | $10.1M | $1.2B | ||
| Q1 24 | $11.3M | $830.9M |
| Q4 25 | $22.9M | — | ||
| Q3 25 | $22.4M | $2.1B | ||
| Q2 25 | $19.8M | $1.4B | ||
| Q1 25 | $19.6M | $1.5B | ||
| Q4 24 | $17.5M | $1.6B | ||
| Q3 24 | $17.2M | $1.6B | ||
| Q2 24 | $16.9M | $1.3B | ||
| Q1 24 | $18.3M | $951.5M |
| 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 | ||
|---|---|---|
| Operating Cash FlowLast quarter | $-256.1K | $-156.2M |
| Free Cash FlowOCF − Capex | — | $-156.9M |
| FCF MarginFCF / Revenue | — | -1257.6% |
| Capex IntensityCapex / Revenue | — | 5.7% |
| Cash ConversionOCF / Net Profit | — | — |
| TTM Free Cash FlowTrailing 4 quarters | — | $-592.3M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | $-256.1K | — | ||
| Q3 25 | $78.2K | $-156.2M | ||
| Q2 25 | $-569.2K | $-199.7M | ||
| Q1 25 | $-1.9M | $-124.8M | ||
| Q4 24 | $-786.8K | $-99.9M | ||
| Q3 24 | $-318.6K | $-65.6M | ||
| Q2 24 | $-976.0K | $-65.0M | ||
| Q1 24 | $-214.2K | $-70.4M |
| Q4 25 | — | — | ||
| Q3 25 | — | $-156.9M | ||
| Q2 25 | $-615.5K | $-203.0M | ||
| Q1 25 | $-2.0M | $-128.6M | ||
| Q4 24 | $-816.6K | $-103.8M | ||
| Q3 24 | $-343.0K | $-67.3M | ||
| Q2 24 | $-987.6K | $-65.5M | ||
| Q1 24 | $-322.7K | $-71.3M |
| Q4 25 | — | — | ||
| Q3 25 | — | -1257.6% | ||
| Q2 25 | -10.0% | -5277.1% | ||
| Q1 25 | -47.8% | -8174.3% | ||
| Q4 24 | -18.0% | -3491.0% | ||
| Q3 24 | -8.2% | -2881.8% | ||
| Q2 24 | -20.9% | -3204.6% | ||
| Q1 24 | -6.2% | -2012.3% |
| Q4 25 | — | — | ||
| Q3 25 | — | 5.7% | ||
| Q2 25 | 0.7% | 86.9% | ||
| Q1 25 | 3.0% | 238.6% | ||
| Q4 24 | 0.7% | 131.7% | ||
| Q3 24 | 0.6% | 72.9% | ||
| Q2 24 | 0.2% | 26.0% | ||
| Q1 24 | 2.1% | 25.8% |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
POCI
| Systems Manufacturing | $5.2M | 70% |
| Other | $1.1M | 15% |
| Ross Optical Industries | $1.0M | 14% |
RNA
Segment breakdown not available.