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PRECISION OPTICS CORPORATION 22 EAST BROADWAY GARDNER, MASSACHUSETTS 01440-3338 Telephone 978 / 630-1800 Telefax 978 / 630-1487 POC: 27-0169 Page 1 of 4 NEWS RELEASE FOR IMMEDIATE RELEASE Tuesday

Key Takeaway: NEWS RELEASE FOR IMMEDIATE RELEASE Tuesday, May 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 third quarter of fiscal year 2007 ended Mar

Full Press Release Details

NEWS RELEASE
FOR IMMEDIATE RELEASE Tuesday, May 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 third
quarter of fiscal year 2007 ended March 31, 2007.
Quarter Operating Results
quarter ended March 31, 2007, revenues were $467,199 compared to $646,077 for
the quarter ended March 31, 2006, a decrease of 28%. The decrease was primarily
the result of lower sales of the Company's traditional medical products which
was due, in part, to start-up efforts associated with the initial production
shipment of an advanced surgical visualization system for a significant new
customer. Small initial shipments were made to the new customer in the third
quarter of fiscal year 2007, with the balance of the order expected to be
delivered over the next 2 fiscal quarters.
quarter ended March 31, 2007, net loss was $843,911, or $0.04 per share, an
increase of $361,738 from the net loss of $482,173 or $0.07 per share, for
quarter ended March 31, 2006. The increase is primarily a result of start-up
efforts associated with the initial production of an advanced surgical
visualization system, lower sales volumes of the Company's traditional products,
a non-cash charge of $42,789 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 R&D
expenses, sales and marketing activities and higher professional fees. The
weighted average common shares outstanding for the quarters ended March 31,
and 2006 were 22,124,879 and 7,008,212, respectively.
Flow and Expenditures -
quarter ended March 31, 2007, cash and cash equivalents increased by $1,558,869
compared to a decrease of $416,437 for the same period last year. The increase
in cash and cash equivalents was due primarily from the receipt of net proceeds
of $2,391,676 from a private placement of the Company's common stock and
warrants in February 2007, offset by cash used in operating
quarter ended March 31, 2007, research and development expenses were $323,410,
increasing $103,736 from the quarter ended March 31, 2006. These expenses
include a shift from previous activities aimed at the development of 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
general and administrative expenses increased by $195,411, or 50%, for the
quarter ended March 31, 2007 compared to the quarter ended March 31, 2006.
increase was primarily a result of a non-cash charge of $42,789 related to
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, 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, INC. AND SUBSIDIARIES
STATEMENTS OF OPERATIONS
THE THREE AND NINE MONTHS ENDED
Three Months Ended March 31, Nine Months Ended March 31,
2007 2006 2007 2006
REVENUES $ 467,199 $ 646,077 $ 1,365,636 $ 1,576,459
COST OF GOODS SOLD 419,849 527,027 1,119,749 1,364,054
Gross Profit 47,350 119,050 245,887 212,405
RESEARCH and DEVELOPMENT EXPENSES ,net 323,410 219,674 966,887 853,672
SELLING, GENERAL and ADMINISTRATIVE EXPENSES 581,222 385,811 1,610,238 1,222,543
GAIN ON SALE OF FIXED ASSETS - - - (165,700 )
Total Operating Expenses 904,632 605,485 2,577,125 1,910,515
Operating Loss (857,282 ) (486,435 ) (2,331,238 ) (1,698,110 )
INTEREST INCOME 13,371 4,262 35,965 19,672
Net Loss $ (843,911 ) $ (482,173 ) $ (2,295,273 ) $ (1,678,438 )
Basic and Diluted Loss Per Share $ (0.04 ) $ (0.07 ) $ (0.13 ) $ (0.24 )
Weighted Average Common Shares Outstanding - Basic and Diluted 22,124,879 7,008,212 17,680,434 7,008,212
OPTICS CORPORATION, INC. AND SUBSIDIARIES
ASSETS
March 31, 2007 June 30, 2006
CURRENT ASSETS
Cash and Cash Equivalents $ 2,111,159 $ 2,030,428
Accounts Receivable, net 207,647 381,097
Inventories, net 996,991 445,802
Prepaid Expenses 80,601 45,912
Total Current Assets 3,396,398 2,903,239
PROPERTY AND EQUIPMENT
Machinery and Equipment 3,552,820 3,513,736
Leasehold Improvements 553,596 553,596
Furniture and Fixtures 138,842 93,545
Vehicles 42,343 42,343
4,287,601 4,203,220
Less: Accumulated Depreciation (4,131,457 ) (4,127,287 )
Net Property and Equipment 156,144 75,933
OTHER ASSETS
Cash surrender value of life insurance policies 4,438 13,246
Patents, net 273,890 236,115
Total Other Assets 278,328 249,361
TOTAL ASSETS $ 3,830,870 $ 3,228,533
LIABILITIES AND STOCKHOLDERS' EQUITY
TOTAL CURRENT LIABILITIES 957,982 588,636
STOCKHOLDERS' EQUITY
Common Stock, $.01 par value-
Authorized -- 50,000,000 shares
Issued and Outstanding -25,458,212 shares
at March 31, 2007 and 15,458,212 shares
at June 30, 2006 254,582 154,582
Additional Paid-in Capital 37,158,136 34,729,873
Accumulated Deficit (34,539,830 ) (32,244,558 )
Total Stockholders' Equity 2,872,888 2,639,897
TOTAL LIABILITIES AND
STOCKHOLDERS' EQUITY $ 3,830,870 $ 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: May 15, 2007