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PRECISION OPTICS CORPORATION 22 EAST BROADWAY GARDNER, MASSACHUSETTS 01440-3338 Telephone 978 / 630-1800 Telefax 978 / 630-1487 POC: 27-0060 Page 1 of 4 NEWS RELEASE FOR IMMEDIATE RELEASE Thursday

Key Takeaway: NEWS RELEASE FOR IMMEDIATE RELEASE Thursday , February 15, 2007 OPTICS CORPORATION ANNOUNCES Precision Optics Corporation, Inc. (OTC Bulletin Board: POCI.OB), (the "Company") today announced operating results on an unaudited basis for the second quarter of fiscal year 2007 e

Full Press Release Details

NEWS RELEASE
FOR IMMEDIATE RELEASE Thursday , February 15, 2007
OPTICS CORPORATION ANNOUNCES
Precision Optics Corporation, Inc. (OTC Bulletin Board: POCI.OB), (the
"Company") today announced operating results on an unaudited basis for the
second quarter of fiscal year 2007 ended December 31, 2006.
Quarter Operating Results
quarter ended December 31, 2006, revenues were $470,811 compared to
$519,950 for the quarter ended December 31, 2005, a decrease of 9%.
the quarter ended December 31, 2006, net loss was $763,183, or $0.05 per share,
an increase of $126,791 from the net loss of $636,392 or $0.09 per share, for
the quarter ended December 31, 2005. The increase is primarily a result of
non-cash charge of $50,906 related to stock-based compensation expense following
the adoption of Statement of Financial Accounting Standards No. 123 revised
(SFAS No. 123(R)) on July 1, 2006, along with increased sales and marketing
activities and higher professional fees. The weighted average common shares
outstanding for the quarters ended December 31, 2006 and 2005 were 15,458,212
and 7,008,212, respectively.
Flow and Expenditures -
quarter ended December 31, 2006, cash and cash equivalents decreased by $722,689
compared to a decrease of $722,866 for the same period last year.
quarter ended December 31, 2006, research and development expenses were
$378,954, increasing $32,786 from the quarter ended December 31, 2005. These
expenses include a shift from previous activities aimed at the development
new technologies to applications of these technologies for customer-driven
product development. The level of future quarterly R&D expenses will
ultimately depend on the Company's assessment of new product opportunities and
available cash resources.
general and administrative expenses increased by $132,655, or 32%, for the
quarter ended December 31, 2006 compared to the quarter ended December 31,
This increase was primarily a result of a non-cash charge of $50,906 related
stock-based compensation expense following the adoption of SFAS No. 123(R)
July 1, 2006, along with enhanced sales and marketing activities focused on
increasing sales of recently developed products and higher professional fees.
Company expects its recent pattern of quarter-to-quarter revenue fluctuations
continue, due to the uncertain timing of orders from customers and their size
relation to total revenues. The Company continues to move forward with new
products and technical innovations. The Company believes that the recent
introduction of several new products, along with new and ongoing customer
relationships, will generate additional revenues, which are required in order
for the Company to achieve profitability. In
coming months the Company will continue to focus its efforts on marketing
products recently introduced or redesigned. The Company believes that these
marketing activities, if successful, may result in the overall growth of sales.
Optics Corporation-Second Quarter Results Page
Optics Corporation, a leading developer and manufacturer of advanced optical
instruments since 1982, designs and produces high-quality medical instruments,
optical thin film coatings, and other advanced optical systems. The Company's
medical instrumentation line includes laparoscopes, arthroscopes and
endocouplers and a world-class product line of 3-D endoscopes for use in
minimally invasive surgical procedures. The Company continues to advance
products through technical innovation, including development of: the next
generation (patent pending) of 3-D endoscopes; the extension of Lenslock
technology (patent pending) to its entire line of endoscopes; instrumentation
utilizing the Company's micro-precision lens technology (patent pending) for
optical components; assemblies and endoscopes under 1 mm. Precision Optics
Corporation is registered to ISO 9001:2000, ISO 13485:2003, and CMDCAS Quality
Standards, and complies with the FDA Good Manufacturing Practices and the
European Union Medical Device Directive for CE Marking of its medical products.
The Company's Internet Website is www.poci.com.
Optics Corporation-Second Quarter Results Page
OPTICS CORPORATION, INC. AND SUBSIDIARIES
STATEMENTS OF OPERATIONS
THE THREE AND SIX MONTHS ENDED
Three Months Ended December 31, Six Months Ended December 31,
2006 2005 2006 2005
REVENUES $ 470,811 $ 519,950 $ 898,436 $ 930,382
COST OF GOODS SOLD 316,437 403,101 699,897 837,027
Gross Profit / (Loss) 154,374 116,849 198,539 93,355
RESEARCH and DEVELOPMENT EXPENSES 378,954 346,168 643,477 633,998
SELLING, GENERAL and ADMINISTRATIVE EXPENSES 545,994 413,339 1,029,020 836,732
GAIN ON SALE OF FIXED ASSETS - - - (165,700 )
Total Operating Expenses 924,948 759,507 1,672,497 1,305,030
Operating Loss (770,574 ) (642,658 ) (1,473,958 ) (1,211,675 )
INTEREST INCOME 7,391 6,266 22,595 15,412
Net Loss $ (763,183 ) $ (636,392 ) $ (1,451,363 ) $ (1,196,263 )
Basic and Diluted Loss Per Share $ (0.05 ) $ (0.09 ) $ (0.09 ) $ (0.17 )
Weighted Average Common Shares Outstanding
Basic and Diluted 15,458,212 7,008,212 15,458,212 7,008,212
Optics Corporation-Second Quarter Results Page 4 of
INC. AND SUBSIDIARIESCONSOLIDATED BALANCE
December 31, 2006 June 30, 2006
CURRENT ASSETS
Cash and Cash Equivalents $ 552,290 $ 2,030,428
Accounts Receivable, net 319,803 381,097
Inventories, net 511,559 445,802
Prepaid Expenses 105,734 45,912
Total Current Assets 1,489,386 2,903,239
PROPERTY AND EQUIPMENT
Machinery and Equipment 3,516,860 3,513,736
Leasehold Improvements 553,596 553,596
Furniture and Fixtures 136,762 93,545
Vehicles 42,343 42,343
4,249,561 4,203,220
Less: Accumulated Depreciation (4,119,768 ) (4,127,287 )
Net Property and Equipment 129,793 75,933
OTHER ASSETS
Cash surrender value of life insurance policies 13,246 13,246
Patents, net 277,903 236,115
Total Other Assets 291,149 249,361
TOTAL ASSETS $ 1,910,328 $ 3,228,533
LIABILITIES AND STOCKHOLDERS' EQUITY
TOTAL CURRENT LIABILITIES 627,995 588,636
STOCKHOLDERS' EQUITY
Common Stock, $.01 par value-
Authorized -- 20,000,000 shares
Issued and Outstanding -15,458,212 shares
at December 31, 2006 and at June 30, 2006 154,582 154,582
Additional Paid-in Capital 34,823,671 34,729,873
Accumulated Deficit (33,695,920 ) (32,244,558 )
Total Stockholders' Equity 1,282,333 2,639,897
TOTAL LIABILITIES AND
STOCKHOLDERS' EQUITY $ 1,910,328 $ 3,228,533
statements contained in this news release, including those related to the future
success of Company's newly released products and products under development are
made under "safe harbor" provisions of the Private Securities Litigation Reform
Act of 1995 and involve a number of risks and uncertainties that could
materially affect future results. These risks and uncertainties, many of which
are not within the Company's control, include, but are not limited to, the
uncertainty and timing of the successful development of the Company's new
products; decisions by customers to place orders for the Company's products; the
risks associated with reliance on a few key customers; the Company's ability to
attract and retain personnel with the necessary scientific and technical skills;
the timing and completion of significant orders; the timing and amount of the
Company's research and development expenditures; the timing and level of market
acceptance of customers' products for which the Company supplies components;
performance of the Company's vendors; the ability of the Company to control
costs associated with performance under fixed price contracts; the continued
availability to the Company of essential supplies, materials and services;
the other risk factors and cautionary statements listed from time to time in
Company's periodic reports filed with the Securities and Exchange Commission,
including but not limited to, the Company's Annual Report on Form 10-KSB for
year ended June 30, 2006.
Last updated: Feb 15, 2007