LPTH (LightPath Technologies) Accounts Payable & Accrued Expense: $19.97 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

LPTH LightPath Technologies Inc LPTH
53 GF Score
Price $13.96
GF Value $2.53
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is LightPath Technologies Accounts Payable & Accrued Expense?

LightPath Technologies LPTH -5.74% 53 Accounts Payable & Accrued Expense is $19.97 Mil as of Mar. 2026. GuruFocus rates LPTH with a GF Score™ of 53/100 and a GF Value™ of $2.53 (Significantly Overvalued). The stock has 3 warning signs investors should review.

LightPath Technologies's quarterly accounts payable & accrued expense increased from Sep. 2025 ($16.07 Mil) to Dec. 2025 ($22.74 Mil) but then declined from Dec. 2025 ($22.74 Mil) to Mar. 2026 ($19.97 Mil).

LightPath Technologies's annual accounts payable & accrued expense increased from Jun. 2023 ($4.74 Mil) to Jun. 2024 ($6.59 Mil) and increased from Jun. 2024 ($6.59 Mil) to Jun. 2025 ($15.47 Mil).

LightPath Technologies Accounts Payable & Accrued Expense Historical Data

* Premium members only.

The historical data trend for LightPath Technologies's Accounts Payable & Accrued Expense can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

LightPath Technologies Accounts Payable & Accrued Expense Chart

LightPath Technologies Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Accounts Payable & Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6.80 5.71 4.74 6.59 15.47

LightPath Technologies Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Accounts Payable & Accrued Expense Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 10.57 15.47 16.07 22.74 19.97
LPTH
53GF Score
LightPath Technologies Inc LPTH
Accounts Payable & Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

LightPath Technologies Accounts Payable & Accrued Expense Calculation

Accounts payable & accrued expense usually includes accounts payable, accrued compensation and related benefits, etc.

Accounts payable is money owed by a business to its suppliers shown as a liability on a company's balance sheet. It is distinct from notes payable liabilities, which are debts created by formal legal instrument documents.

It is part of the current portion of the liabilities (due within one year or within the normal operating cycle if longer) reflected on the balace sheet of the company. A higher Accounts Payable means lower Working Capital needed to operate the business.

What does a Accounts Payable & Accrued Expense of $19.97 Mil mean?
LightPath Technologies (LPTH) has a Accounts Payable & Accrued Expense of $19.97 Mil as of Mar. 2026. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on LightPath Technologies and its competitors.
Is LightPath Technologies' Accounts Payable & Accrued Expense too high?
LightPath Technologies' current Accounts Payable & Accrued Expense is $19.97 Mil. Overall, LightPath Technologies has a GF Score™ of 53/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does LightPath Technologies' Accounts Payable & Accrued Expense compare to KOPN and MEI?
LightPath Technologies' Accounts Payable & Accrued Expense of $19.97 Mil can be compared against companies in the Hardware industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Payable & Accrued Expense for a Hardware company?
A good Accounts Payable & Accrued Expense depends on the Hardware industry context. However, Accounts Payable & Accrued Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Payable & Accrued Expense mean?
A high Accounts Payable & Accrued Expense can signal that a stock is expensive relative to its fundamentals. Accounts payable and accrued expenses are amounts a company expects to pay to suppliers and others. View historical data on LightPath Technologies and its competitors. LightPath Technologies's current Accounts Payable & Accrued Expense is $19.97 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is LightPath Technologies stock overvalued right now?
Based on GuruFocus' analysis, LightPath Technologies (LPTH) is currently considered Significantly Overvalued. The stock's GF Value™ is $2.53, compared to a current price of $13.96 — trading 451.8% above its estimated fair value. The current Accounts Payable & Accrued Expense is $19.97 Mil. LightPath Technologies' overall GF Score™ is 53/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Payable & Accrued Expense calculated?
Accounts Payable & Accrued Expense is calculated from a company's financial statements. For LightPath Technologies (LPTH), the current Accounts Payable & Accrued Expense is $19.97 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is LightPath Technologies (LPTH) Overvalued in 2026?

Based on GuruFocus' analysis, LightPath Technologies stock appears to be overvalued. The current stock price of $13.96 is trading 451.8% above its estimated GF Value™ of $2.53. GuruFocus considers LightPath Technologies to be Significantly Overvalued.

Key valuation signals for LPTH:

  • Accounts Payable & Accrued Expense: $19.97 Mil
  • GF Value™: $2.53 vs. price of $13.96 (451.8% above fair value)
  • GF Score™: 53/100 with 3 warning signs

No single metric tells the full story. See the LPTH stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

LightPath Technologies Business Description

Other Exchanges LPZB:Germany
Address 2603 Challenger Tech Court, Suite 100, Orlando, FL, USA, 32826
LightPath Technologies Inc manufactures, distributes, and integrates proprietary optical components and assemblies. It develops optical solutions for traditional optics and communications markets. The company's products include precision molded optics and infrared products, serving markets such as distribution, laser, industrial, instrumentation, telecommunications, and defense. Its products are categorized as infrared components, visible components, assemblies and modules, and engineering services. G5 Infrared's revenue mainly comes from infrared components and assemblies.
53GF Score

Get the complete analysis for LPTH

Accounts Payable & Accrued Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$13.96
Price
$2.53
GF Value