As filed with the Securities and Exchange Commission on December 29, 2025 Registration Statement No. 333-290875 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 Amendment No. 2 to FORM S-1/A REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 LASER PHOTONICS CORPORATION (Exact name of Registrant as specified in its charter) (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) Delaware 3690 84-3628771 (I.R.S. Employ ...

Core Insights - Laser Photonics Corporation reported a year-to-date revenue of $5.8 million, reflecting a significant increase of 178% [1] - The company has filed its 10-Q and believes it has met the requirements to regain compliance with Nasdaq [1] Financial Performance - For Q3 2025, total revenue increased by 28% to $0.9 million compared to $0.7 million in Q3 2024 [1] - Gross profit was reported at ($0.2) million, which included a $0.5 million inventory write-down, compared to a gross profit of $0.6 million in the previous year [1] - The operating loss for Q3 2025 was ($3.2) million, an increase from the operating loss of ($1.7) million in Q3 2024 [1] - The net loss for the quarter was ($4.7) million, which included approximately $1.4 million in interest expense classified under "Other Income (Loss)," compared to a net loss of ($1.6) million in the same quarter last year [1] - Cash and cash equivalents at the end of Q3 2025 stood at $3.6 million, a significant increase from $0.5 million on December 31, 2024 [1]

Revenue and Profitability - Revenue for the nine months ended September 30, 2025, was $5,808,541, representing a 179% increase compared to $2,083,123 in the same period of 2024[127] - Gross profit for the nine months ended September 30, 2025, was $2,344,876, with a gross margin of 40%, down from a gross margin of 62.92% in the same period of 2024[127] - For the three months ended September 30, 2025, revenue was $919,284, an increase of 28% from $716,697 in the same period of 2024[128] Losses and Expenses - The net loss for the three months ended September 30, 2025, was $4,655,608, compared to a net loss of $1,625,268 in the same period of 2024[132] - Selling, general, and administrative (SG&A) expenses for the nine months ended September 30, 2025, were $4,274,873, up from $2,802,725 in the same period of 2024[131] - The company expects SG&A expenses to increase in the near term as it expands sales and marketing efforts to support growth[129] - The company's EBITDA for the three months ended September 30, 2025, was $(2,918,263), while for the same period in 2024, it was $(1,235,616), indicating a decline[148] - Adjusted EBITDA for the nine months ended September 30, 2025, was $(4,885,948), compared to $(2,271,742) for the same period in 2024, reflecting a worsening performance[148] - Interest expense for the three months ended September 30, 2025, was $2,357,790, up from $1,445,390 in 2024[148] Cash and Liabilities - As of September 30, 2025, the company had cash of $3,624,529, with current liabilities of $9,113,872, resulting in a working capital deficit of $2,346,825[135] Strategic Initiatives - The acquisition of Beamer Laser Marking Systems is expected to enhance revenue mix starting in Q4 2025 and into 2026[114] - The company plans to continue investing in research and development to improve existing technologies and develop new products[126] Supply Chain and Operational Challenges - The company is experiencing increased lead times for certain parts and components, particularly electronic components, due to supply chain constraints[119] Financial Reporting and Metrics - The company believes that EBITDA and Adjusted EBITDA provide useful insights into underlying business operations and trends[147] - The company emphasizes that non-GAAP measures like EBITDA and Adjusted EBITDA should be used as supplements to GAAP results, not substitutes[146] - The company’s financial metrics are aimed at enhancing understanding of past performance and future prospects for investors[145] - The company did not have any off-balance sheet arrangements as of September 30, 2025[149] - There were no derivative financial instruments utilized, and the company reported no borrowings, indicating no exposure to interest rate risk[150] - The company has not reported any sales or owned assets outside the United States, minimizing exposure to foreign currency fluctuations[150]

Group 1 - Laser Photonics Corporation (LPC) has appointed Qing Lu to its Board of Directors, expanding the board from five to seven members [1] - The addition of Qing Lu creates one of two newly established seats on the board, enhancing its governance structure [1] - Qing Lu will serve as one of the four independent directors on the board [1]

Core Viewpoint - Laser Photonics Corporation has strengthened its sales team by appointing experienced professionals, indicating a strategic move to enhance growth and customer success as it approaches 2026 with positive momentum [1] Group 1: Company Developments - The company has appointed several seasoned professionals to its sales team, each with extensive industry experience and a proven track record in strategic account development, channel growth, and customer success [1] - Wayne Tupuola, the CEO of Laser Photonics, highlighted the successful integration of its subsidiaries, CMS Laser and Beamer, as a key factor in the company's strong momentum [1] Group 2: Financial Performance - The announcement comes as Laser Photonics reports significant revenue growth, suggesting a positive outlook for the company's financial performance as it enters 2026 [1]

Core Viewpoint - Laser Photonics Corporation has secured a significant order for a robotic laser cleaning workcell aimed at enhancing efficiency in the assembly of AI data center equipment [1] Group 1: Company Overview - Laser Photonics Corporation is a global leader in industrial laser systems, specializing in cleaning and material processing applications [1] - The company operates in the high-growth technology sector, focusing on precision metals manufacturing [1] Group 2: Order Details - The order involves a comprehensive robotic laser cleaning workcell designed to process metal plates used in AI data center infrastructure equipment production [1] - The customer is a leading precision metals manufacturer that produces complex components and assemblies, including rack systems and enclosures for next-generation AI compute environments [1]

Core Insights - Laser Photonics Corporation (LPC) is a leading global developer of industrial laser systems focused on cleaning and material processing applications [1] - LPC announced a donation of a portable finishing laser system to the University of Alabama's Lee J. Styslinger Jr. College of Engineering [1]

As filed with the Securities and Exchange Commission on October 21, 2025 Registration Statement No. 333-290875 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 Amendment No. 1 to FORM S-1/A REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 LASER PHOTONICS CORPORATION (Exact name of Registrant as specified in its charter) (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) Delaware 3690 84-3628771 (I.R.S. Employe ...

FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 LASER PHOTONICS CORPORATION (Exact name of Registrant as specified in its charter) Registration Statement No. 333-______ UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 (State or other jurisdiction of incorporation or organization) Delaware 3690 84-3628771 (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification No.) 1101 N. Keller Road, Suite G Orlando, FL 32810 (407) 804-1000 (Address, ...

Core Insights - Quantum Technology, Inc. plans to attend the 44th annual International Congress on Applications of Lasers and Electro-Optics (ICALEO) [1] - The company is collaborating with Laser Photonics, a leader in industrial laser systems [1] - The event is seen as a pivotal moment for Quantum Technology to showcase its capabilities [1] Company Overview - Quantum Technology, Inc. specializes in developing electro-optical devices for advanced laser systems and experimental research [1] - Laser Photonics (NASDAQ:LASE) is recognized as a global leader in industrial laser systems, particularly for cleaning and material processing applications [1] Event Participation - The participation in ICALEO highlights the strategic importance of the event for Quantum Technology and its partnership with Laser Photonics [1] - The congress serves as a platform for demonstrating technological advancements and capabilities in the laser technology sector [1]