LASRMEDIUM SIGNALFINANCIAL10-K

LASR showed meaningful operational improvement with substantially higher revenue and meaningfully reduced losses, while dramatically paying down debt and strengthening its balance sheet position.

The company appears to be executing a successful turnaround with strong revenue growth and significant progress toward profitability, moving from deep losses to much smaller deficits. The near-complete elimination of debt while building cash reserves suggests improved financial discipline and potentially better access to working capital financing.

Comparing 2026-02-27 vs 2025-02-28View on EDGAR →
FINANCIAL ANALYSIS

LASR demonstrated strong operational momentum with revenue growing 38% to $191.4M while losses narrowed substantially from -$60.8M to -$23.5M. The balance sheet strengthened considerably as the company paid down nearly all debt (from $17.5M to just $109K) while cash grew to $98.7M and receivables expanded meaningfully to $50.8M. The combination of revenue growth, improving profitability trajectory, and debt reduction signals a company gaining financial stability and operational traction.

FINANCIAL STATEMENT CHANGES
Total Debt
Balance Sheet
-99.4%
$17.5M$109K

Debt reduced 99.4% — deleveraging strengthens balance sheet and reduces financial risk.

Current Liabilities
Balance Sheet
+87.5%
$34.2M$64.2M

Current liabilities surged 87.5% — significant near-term obligations; verify ability to meet short-term debt.

Total Liabilities
Balance Sheet
+64.4%
$53.8M$88.5M

Liabilities grew 64.4% — significant increase in debt or obligations, assess impact on financial flexibility.

Net Income
P&L
+61.4%
-$60.8M-$23.5M

Net income grew 61.4% — bottom-line growth signals improving overall business health.

Operating Income
P&L
+59.5%
-$65.6M-$26.6M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Cash & Equivalents
Balance Sheet
+49.9%
$65.8M$98.7M

Cash position surged 49.9% — strong cash generation or capital raise providing significant financial cushion.

Accounts Receivable
Balance Sheet
+45.7%
$34.9M$50.8M

Receivables surged 45.7% — revenue recognized but not yet collected; watch for collection issues or channel stuffing.

Revenue
P&L
+38.1%
$138.6M$191.4M

Strong top-line growth of 38.1% — accelerating demand or successful expansion into new markets.

Current Assets
Balance Sheet
+25.3%
$194.1M$243.2M

Current assets grew 25.3% — improving short-term liquidity or inventory/receivables build.

Total Assets
Balance Sheet
+16.6%
$270.2M$315.2M

Asset base grew 16.6% — expansion through organic growth, acquisitions, or capital deployment.

LANGUAGE CHANGES
NEW — 2026-02-27
PRIOR — 2025-02-28
ADDED
As of February 25, 2026, the registrant had 55,791,319 shares of common stock outstanding.
is a leading provider of high power lasers for mission-critical directed energy, optical sensing, and advanced manufacturing applications.
Semiconductor Lasers We design, manufacture and sell semiconductor lasers with a broad range of power levels, wavelengths, and output fiber sizes.
Our advanced development programs focus on research, design, and prototyping of advanced and next-generation laser technologies, leveraging our expertise in high-power laser technology development, beam control, and advanced optics.
By aligning our innovation efforts with strategic growth and defense initiatives directed energy and laser sensing, in particular our Advanced Development segment plays a critical role in maintaining our competitive edge, driving long-term value creation, and protecting our nation s most critical assets.
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REMOVED
As of February 26, 2025, the registrant had 49,030,981 shares of common stock outstanding.
BUSINESS Overview nLIGHT, Inc., headquartered in Camas, Washington, is a leading provider of high power semiconductor and fiber lasers for aerospace and defense, industrial, and microfabrication applications.
Semiconductor Lasers We sell high-power semiconductor lasers with a broad range of power levels, wavelengths, and output fiber sizes.
Advanced Development Overview Our Advanced Development segment is dedicated to driving innovation and expanding our technological leadership in the field of directed energy and laser sensing.
By aligning our innovation efforts with strategic growth and defense initiatives directed energy and laser sensing, in particular our Advanced Development segment plays a critical role in maintaining our competitive edge and driving long-term value creation.
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