Company: OCC
Filing Date: 2025-09-11
Form Type: 10-Q
Source: 0001437749-25-028857
Chunk: 13

Company: OPTICAL CABLE CORP
Filing Date: 2025-09-11
Form: 10-Q
Item: Item 1
Chunk 13
---

			$
			5,004,038

			$
			20,354,091

See accompanying condensed notes to condensed consolidated financial statements.

4

OPTICAL CABLE CORPORATION

Condensed Consolidated Statements of Cash Flows

(Unaudited)

			Nine Months Ended

			July 31, 

			2025

			2024

			Cash flows from operating activities:

			Net loss

			$
			(1,503,467
			)
			 
			$
			(4,583,673
			)

			Adjustments to reconcile net loss to net cash  provided by operating activities:

			Depreciation and amortization

			608,001

			644,376

			Bad debt expense (recovery)

			496

			(447
			)

			Share-based compensation expense

			293,399

			328,871

			Gain on insurance proceeds, net

			—

			(309,212
			)

			Loss on disposal of property and equipment

			6,292

			796

			(Increase) decrease in:

			Trade accounts receivable

			(131,850
			)

			139,392

			Other receivables

			46,959

			395,147

			Income taxes refundable

			1,625

			1,047

			Inventories

			27,883

			4,507,018

			Prepaid expenses and other assets

			144,190

			171,230

			Other assets

			340,825

			305,360

			Increase (decrease) in:

			Accounts payable and accrued expenses

			848,216

			(508,683
			)

			Accrued compensation and payroll taxes

			236,364

			(281,488
			)

			Income taxes payable

			(7,730
			)

			(9,805
			)

			Other noncurrent liabilities

			(294,458
			)

			(134,883
			)

			Net cash provided by operating activities

			616,745

			665,046

			Cash flows from investing activities: