OSI Systems Inc 2026年季度报告

Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Actof 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject tosuch filing requirements for the past 90 days.Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant toRule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required tosubmit such files). Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reportingcompany, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and“emerging growth company” in Rule 12b-2 of the Exchange Act. If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complyingwith any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Exchange Act).Yes☐No☒ As of January 22, 2026, there were 16,472,549shares of the registrant’s common stock outstanding. OSI SYSTEMS,INC. INDEX PARTI— FINANCIAL INFORMATION3 Item1—Financial Statements (Unaudited)3Condensed Consolidated Balance Sheets at June30, 2025 and December 31, 20253Condensed Consolidated Statements of Operations for the three and six months ended December31, 2024 and 20254Condensed Consolidated Statements of Comprehensive Income for the three and six months endedDecember 31, 2024 and 20255Condensed Consolidated Statements of Stockholders’ Equity for the three and six months endedDecember 31, 2024 and 20256Condensed Consolidated Statements of Cash Flows for the six months ended December 31, 2024and 20258Notesto Condensed Consolidated Financial Statements9Item2—Management’s Discussion and Analysis of Financial Condition and Results of Operations28Item3—Quantitative and Qualitative Disclosures about Market Risk34Item4—Controls and Procedures35 PARTII— OTHER INFORMATION Item1—Legal Proceedings36Item1A—Risk Factors36Item2—Unregistered Sales of Equity Securities and Use of Proceeds36Item3—Defaults Upon Senior Securities36Item4—Mine Safety Disclosures36Item5—Other Information36Item6—Exhibits37Signatures38 PARTI—FINANCIAL INFORMATION ITEM 1. FINANCIAL STATEMENTS OSI SYSTEMS,INC. AND SUBSIDIARIESCONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED)(amounts in thousands, except share amounts and par value) OSI SYSTEMS,INC. AND SUBSIDIARIESCONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)(amounts in thousands, except per share data) OSI SYSTEMS,INC. AND SUBSIDIARIESCONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED)(amounts in thousands) OSI SYSTEMS,INC. AND SUBSIDIARIESCONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY (UNAUDITED)(amounts in thousands, except share data) OSI SYSTEMS, INC. AND SUBSIDIARIESCONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY (UNAUDITED)(amounts in thousands, except share data) OSI SYSTEMS,INC. AND SUBSIDIARIESCONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)(amounts in thousands) OSI SYSTEMS,INC. AND SUBSIDIARIESNOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS(Unaudited) 1. Basis of Presentation The unaudited condensed consolidated financial statements include the accounts of OSI Systems, Inc. and oursubsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Thecondensed consolidated financial statements have been prepared by management in accordance with accountingprinciples generally accepted in the United States of America (“GAAP”) and in conjunction with the rules andregulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosuresrequired for annual financial statements have been condensed or excluded in accordance with SEC rules andregulations and GAAP applicable to interim unaudited financial statements. Accordingly, the condensed consolidatedfinancial statements do not include all of the information and footnotes required by GAAP for audited annual financialstatements. In the opinion of management, the condensed consolidated financial statements reflect all adjustments of anormal and recurring nature that are considered necessary for a fair presentation of the results for the interim periodspresented. These unaudited condensed consolidated financial statements and the accompanying notes should be read inconjunction with the audited consolidated financial statements and accompanying notes included in our