LightPath Technologies (FRA:LPZB) Current Accrued Expense: €12.06 Mil (As of Mar. 2026)

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FRA:LPZB LightPath Technologies Inc FRA:LPZB
49 GF Score
Price €10.60
GF Value €2.11
Valuation Significantly Overvalued
! 3 Warning Signs
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What is LightPath Technologies Current Accrued Expense?

LightPath Technologies FRA:LPZB +2.91% 49 Current Accrued Expense is €12.06 Mil as of Mar. 2026. GuruFocus rates FRA:LPZB with a GF Score™ of 49/100 and a GF Value™ of €2.11 (Significantly Overvalued). The stock has 3 warning signs investors should review.

LightPath Technologies's Current Accrued Expense for the quarter that ended in Mar. 2026 was €12.06 Mil.

LightPath Technologies's quarterly Current Accrued Expense increased from Sep. 2025 (€9.01 Mil) to Dec. 2025 (€14.31 Mil) but then declined from Dec. 2025 (€14.31 Mil) to Mar. 2026 (€12.06 Mil).

LightPath Technologies's annual Current Accrued Expense increased from Jun. 2023 (€2.00 Mil) to Jun. 2024 (€3.12 Mil) and increased from Jun. 2024 (€3.12 Mil) to Jun. 2025 (€6.98 Mil).

LightPath Technologies Current Accrued Expense Related Terms

LightPath Technologies Current Accrued Expense Historical Data

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The historical data trend for LightPath Technologies's Current 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 Current Accrued Expense Chart

LightPath Technologies Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Current Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.22 2.50 2.00 3.12 6.98

LightPath Technologies Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Current 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 4.47 6.98 9.01 14.31 12.06
FRA:LPZB
49GF Score
LightPath Technologies Inc FRA:LPZB
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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LightPath Technologies Current Accrued Expense Calculation

Current Accrued Expense is the expense incurred during the accounting period, but not required to be paid until a later date. It includes compensation, interest, pensions and all other miscellaneous accruals reported by the company.

What does a Current Accrued Expense of €12.06 Mil mean?
LightPath Technologies (FRA:LPZB) has a Current Accrued Expense of €12.06 Mil as of Mar. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on LightPath Technologies and its competitors.
Is LightPath Technologies' Current Accrued Expense too high?
LightPath Technologies' current Current Accrued Expense is €12.06 Mil. Overall, LightPath Technologies has a GF Score™ of 49/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does LightPath Technologies' Current Accrued Expense compare to KOPN and MEI?
LightPath Technologies' Current Accrued Expense of €12.06 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 Current Accrued Expense for a Hardware company?
A good Current Accrued Expense depends on the Hardware industry context. However, Current 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 Current Accrued Expense mean?
A high Current Accrued Expense can signal that a stock is expensive relative to its fundamentals. Current Accrued Expense records the total amount of accrued expenses. View historical data on LightPath Technologies and its competitors. LightPath Technologies's current Current Accrued Expense is €12.06 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 (FRA:LPZB) is currently considered Significantly Overvalued. The stock's GF Value™ is €2.11, compared to a current price of €10.60 — trading 402.4% above its estimated fair value. The current Current Accrued Expense is €12.06 Mil. LightPath Technologies' overall GF Score™ is 49/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Accrued Expense calculated?
Current Accrued Expense is calculated from a company's financial statements. For LightPath Technologies (FRA:LPZB), the current Current Accrued Expense is €12.06 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 (FRA:LPZB) Overvalued in 2026?

Based on GuruFocus' analysis, LightPath Technologies stock appears to be overvalued. The current stock price of €10.60 is trading 402.4% above its estimated GF Value™ of €2.11. GuruFocus considers LightPath Technologies to be Significantly Overvalued.

Key valuation signals for FRA:LPZB:

  • Current Accrued Expense: €12.06 Mil
  • GF Value™: €2.11 vs. price of €10.60 (402.4% above fair value)
  • GF Score™: 49/100 with 3 warning signs

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

LightPath Technologies Business Description

Other Exchanges LPTH:USA
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.
49GF Score

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

€10.60
Price
€2.11
GF Value