Company: OCC
Filing Date: 2025-06-05
Form Type: 10-Q
Source: 0001437749-25-019494
Chunk: 43

Company: OPTICAL CABLE CORP
Filing Date: 2025-06-05
Form: 10-Q
Item: Item 1
Chunk 43
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 Amortization of intangible assets is calculated using the straight-line method over the estimated useful lives of the intangible assets.

Other income (expense), net consists of interest expense and other miscellaneous income and expense items not directly attributable to our operations.

The following table sets forth and highlights fluctuations in selected line items from our condensed consolidated statements of operations for the periods indicated:

			Three Months Ended 

			Six Months Ended 

			April 30,

			Percent

			April 30,

			Percent

			2025

			2024

			Change

			2025

			2024

			Change

			Net sales

			$
			17,550,000

			$
			16,112,000

			8.9
			%
			 
			$
			33,292,000

			$
			30,967,000

			7.5
			%

			Gross profit

			5,334,000

			4,039,000

			32.1

			9,961,000

			7,752,000

			28.5

			SG&A expenses

			5,743,000

			5,320,000

			8.0

			11,203,000

			10,413,000

			7.6

			Loss from operations

			(429,000
			)

			(1,301,000
			)

			(67.0
			)

			(1,282,000
			)

			(2,701,000
			)

			(52.5
			)

			Net loss

			(698,000
			)

			(1,601,000
			)

			(56.4
			)

			(1,805,000
			)

			(3,027,000
			)

			(40.4
			)

Three Months Ended April 30, 2025 and 2024

Net Sales

Consolidated net sales for the second quarter of fiscal year 2025 increased 8.9% to $17.5 million, compared to net sales of $16.1 million for the same period last year, and increased 11.