Syntec Optics Holdings Inc-A 2026年季度报告

FORM 10-Q (MARK ONE)☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarter ended June 30, 2026 OR ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number: 001-41034 SYNTEC OPTICS HOLDINGS, INC. (Exact Name of Registrant as Specified in Its Charter) (585) 464-9336(Registrant’s telephone number including area code) Securities registered pursuant to Section 12(b) of the Act: Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements forthe past 90 days. Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that theregistrant was required to submit such files). Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company or an emerging growth company. See definitions of “large accelerated filer”, “accelerated filer”, “smaller reportingcompany”, and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filerNon-accelerated filer If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with 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 Rule 12b-2 of the Exchange Act). Yes☐No☒ As of August 10, 2026, there were 40,279,878 shares of Class A common stock, par value $0.0001 per share, issued and outstanding. SYNTEC OPTICS HOLDINGS, INC.FORM 10-Q FOR THE QUARTER ENDED JUNE 30, 2026TABLE OF CONTENTS PagePart I. FINANCIAL INFORMATION1Item 1. Interim Unaudited Condensed Consolidated Financial Statements1Condensed Consolidated Balance Sheets as of June 30, 2026 (Unaudited) and December 31, 20251Condensed Consolidated Statements of Operations for the Three and Six Months ended June 30, 2026 and 2025(Unaudited)2Condensed Consolidated Statements of Changes in Stockholders’ Equity for the Three and Six Months Ended June 30,2026 and 2025 (Unaudited)3Condensed Consolidated Statements of Cash Flows for the Six Months Ended June 30, 2026 and 2025 (Unaudited)5Notes to Condensed Consolidated Financial Statements (Unaudited)6Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations12Item 3. Quantitative and Qualitative Disclosures Regarding Market Risk20Item 4. Controls and Procedures20Part II. OTHER INFORMATION22Item 1. Legal Proceedings22Item 1A. Risk Factors22Item 2. Unregistered Sales of Equity Securities and Use of Proceeds22Item 3. Defaults Upon Senior Securities22Item 4. Mine Safety Disclosures22Item 5. Other Information22Item 6. Exhibits23SIGNATURES24 SYNTEC OPTICS HOLDINGS, INC.CONDENSED CONSOLIDATED BALANCE SHEETSJUNE 30, 2026 AND DECEMBER 31, 2025 SYNTEC OPTICS HOLDINGS, INC.UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONSFOR THE THREE AND SIX MONTHS ENDED JUNE 30, 2026 AND 2025 SYNTEC OPTICS HOLDINGS, INC.UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITYFOR THE THREE AND SIX MONTHS ENDED JUNE 30, 2025 SYNTEC OPTICS HOLDINGS, INC.UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWSFOR THE SIX MONTHS ENDED JUNE 30, 2026 AND 2025 SYNTEC OPTICS HOLDINGS, INC.NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Note 1 — Description of Organization and Business Operations Nature of Business Syntec Optics Holdings, Inc. (the “Company” or “Syntec Optics”) is a vertically integrated manufacturer of optics and photonicscomponents and sub-systems – from opto-mechanicals to optical elements of various geometries, diamond turned optics – bothprototype and production, and optical systems including optics assembly, electro-optics assembly, design, and coating. Sales are madeto customers in the United States and Europe in defense, medical, and consumer end-markets. The Company has one reportingsegment as its operating segments meet the requirements for aggregation. Note 2 — Summary of Significant Accounting Policies The Company has provided a discussion of significant accounting policies, estimates and judgements in its 2025 Annual Report. Therehave been no changes to the Company’s significant accounting policies since December 31, 2025. Basis of Presentation The accompanying interim unaudited condensed consolidated financial statements have been prepared by the Company in UnitedStates (“U.S.”) dollars and pursuant to the rules and