POCI · Precision Optics Corporation, Inc.

On June 12, 2023, the reporting person entered into an Employment Agreement with the Issuer that permits the Issuer to substitute up to $25,000 per annum in common stock in lieu of cash. The issuer elected this provision effective January 1, 2024. Under the terms of the agreement, the stock is priced at the quarterly volume weighted average price which was $4.972 for the quarter ended June 30, 2026. Share purchases are based on payroll withholdings for the relevant quarters. Shares dated June 30, 2026 were issued on August 12, 2026.

On June 12, 2023, the reporting person entered into an Employment Agreement with the Issuer that permits the Issuer to substitute up to $25,000 per annum in common stock in lieu of cash. The issuer elected this provision effective January 1, 2024. Under the terms of the agreement, the stock is priced at the quarterly volume weighted average price which was $3.985 for the quarter ended March 31, 2026. Share purchases are based on payroll withholdings for the relevant quarters. Shares dated March 31, 2026 were issued on April 2, 2026.

Each share of Precision Optics Corporation, Inc.'s Common Stock was purchased in an underwritten public offering at the public offering price of $3.60 per share.

Each share of Precision Optics Corporation, Inc.'s Common Stock was purchased in an underwritten public offering at the public offering price of $3.60 per share.

Each share of Precision Optics Corporation, Inc.'s Common Stock was purchased in an underwritten public offering at the public offering price of $3.60 per share.

On June 12, 2023, the reporting person entered into an Employment Agreement with the Issuer that permits the Issuer to substitute up to $25,000 per annum in common stock in lieu of cash. The issuer elected this provision effective January 1, 2024. Under the terms of the agreement, the stock is priced at the quarterly volume weighted average price which was $4.69 for the quarter ended March 31, 2025, $4.45 for the quarter ended June 30, 2025, $4.56 for the quarter ended September 30, 2025 and $4.40 for the quarter ended December 31, 2025. Share purchases are based on payroll withholdings for the relevant quarters. Shares were issued on January 5, 2026.

The options vest in four equal installments on December 30, 2025, March 30, 2026, June 29, 2026, and September 29, 2026, subject to the reporting person remaining in the continuous employment of the Issuer through such applicable date. The options were granted under the Precision Optics Corporation, Inc. 2022 Equity Incentive Plan.

The options vest in four equal installments on December 30, 2025, March 30, 2026, June 29, 2026, and September 29, 2026, subject to the reporting person remaining in the continuous employment of the Issuer through such applicable date. The options were granted under the Precision Optics Corporation, Inc. 2022 Equity Incentive Plan.

The options vest in four equal installments on December 30, 2025, March 30, 2026, June 29, 2026, and September 29, 2026, subject to the reporting person remaining in the continuous employment of the Issuer through such applicable date. The options were granted under the Precision Optics Corporation, Inc. 2022 Equity Incentive Plan.

The options vest in four equal installments on December 30, 2025, March 30, 2026, June 29, 2026, and September 29, 2026, subject to the reporting person remaining in the continuous employment of the Issuer through such applicable date. The options were granted under the Precision Optics Corporation, Inc. 2022 Equity Incentive Plan.

On October 1, 2025, the Reporting Person was granted an inducment stock option to purchase 60,000 shares of Issuer's common stock that vests in three equal annual installments beginning on October 1, 2026. The inducment stock option is subject to a Stock Option Agreement by and between the Reporting Person and the Issuer.

On June 12, 2023, the reporting person entered into an Employment Agreement with the Issuer that permits the Issuer to substitute up to $25,000 per annum in common stock in lieu of cash. The issuer elected this provision effective January 1, 2024. Under the terms of the agreement, the stock is priced at the quarterly volume weighted average price which was $4.69 for the quarter ended March 31, 2025, $4.45 for the quarter ended June 30, 2025, $4.56 for the quarter ended September 30, 2025 and $4.40 for the quarter ended December 31, 2025. Share purchases are based on payroll withholdings for the relevant quarters. Shares were issued on January 5, 2026.

On June 12, 2023, the reporting person entered into an Employment Agreement with the Issuer that permits the Issuer to substitute up to $25,000 per annum in common stock in lieu of cash. The issuer elected this provision effective January 1, 2024. Under the terms of the agreement, the stock is priced at the quarterly volume weighted average price which was $4.69 for the quarter ended March 31, 2025, $4.45 for the quarter ended June 30, 2025, $4.56 for the quarter ended September 30, 2025 and $4.40 for the quarter ended December 31, 2025. Share purchases are based on payroll withholdings for the relevant quarters. Shares were issued on January 5, 2026.

On June 12, 2023, the reporting person entered into an Employment Agreement with the Issuer that permits the Issuer to substitute up to $25,000 per annum in common stock in lieu of cash. The issuer elected this provision effective January 1, 2024. Under the terms of the agreement, the stock is priced at the quarterly volume weighted average price which was $4.69 for the quarter ended March 31, 2025, $4.45 for the quarter ended June 30, 2025, $4.56 for the quarter ended September 30, 2025 and $4.40 for the quarter ended December 31, 2025. Share purchases are based on payroll withholdings for the relevant quarters. Shares were issued on January 5, 2026.

The stock options are fully vested and exercisable at the time of grant. The options were granted under the Precision Optics Corporation, Inc. 2021 Equity Incentive Plan.

The options vest in two equal installments on June 29, 2025, and September 29, 2025, subject to the reporting person remaining in the continuous employment of the Issuer through such applicable date. The options were granted under the Precision Optics Corporation, Inc. 2022 Equity Incentive Plan.

The stock options are fully vested and exercisable at the time of grant. The options were granted under the Precision Optics Corporation, Inc. 2022 Equity Incentive Plan.

The stock options are fully vested and exercisable at the time of grant. The options were granted under the Precision Optics Corporation, Inc. 2022 Equity Incentive Plan.

The options vest in two equal installments on June 29, 2025, and September 29, 2025, subject to the reporting person remaining in the continuous employment of the Issuer through such applicable date. The options were granted under the Precision Optics Corporation, Inc. 2022 Equity Incentive Plan.

The options vest in two equal installments on March 19, 2026 and March 19, 2027, subject to the reporting person remaining in the continuous employment of the Issuer through such applicable date. The options were granted under the Precision Optics Corporation, Inc. 2022 Equity Incentive Plan.

The options vest in two equal installments on June 29, 2025, and September 29, 2025, subject to the reporting person remaining in the continuous employment of the Issuer through such applicable date. The options were granted under the Precision Optics Corporation, Inc. 2022 Equity Incentive Plan.

On March 19, 2025, the reporting person was granted 20,000 shares of restricted common stock under the Precision Optics Corporation, Inc. 2022 Equity Incentive Plan. The shares are fully vested at the time of grant.

The options vest in two equal installments on March 19, 2026 and March 19, 2027, subject to the reporting person remaining in the continuous employment of the Issuer through such applicable date. The options were granted under the Precision Optics Corporation, Inc. 2022 Equity Incentive Plan.

The options vest in three equal installments on March 19, 2026, March 19, 2027, and March 19, 2028, subject to the reporting person remaining in the continuous employment of the Issuer through such applicable date. The options were granted under the Precision Optics Corporation, Inc. 2022 Equity Incentive Plan.

The reported shares are directly owned by MHW Partners, LP ("MHW"), a limited partnership of which the reporting person is the general partner. On February 19, 2025, MHW entered into a Securities Purchase Agreement with the Issuer to purchase 102,500 shares of the Company's common stock at a price of $4.00 per share. The transaction closed on February 21, 2025. The reporting person disclaims beneficial ownership of the reported securities except to the extent of his pecuniary interest therein.

On June 12, 2023, the reporting person entered into an Employment Agreement with the Issuer that permits the Issuer to substitute up to $25,000 per annum in common stock in lieu of cash. The issuer elected this provision effective January 1, 2024. Under the terms of the agreement, the stock is priced at the quarterly volume weighted average price which was $5.78 for the quarter ended March 31, 2024, $6.01 for the quarter ended June 30, 2024, $5.63 for the quarter ended September 30, 2024 and $4.70 for the quarter ended December 31, 2024. Share purchases are based on payroll withholdings for the relevant quarters. Shares were issued on January 29, 2025.

The options were granted by the Issuer from the 2022 Equity Incentive Plan to compensate directors for services on the Issuer's Board of Directors. Options for 7,500 shares each vest on December 30, 2024, March 30, 2025, June 29, 2025, and September 29, 2025.

The options were granted by the Issuer from the 2022 Equity Incentive Plan to compensate directors for services on the Issuer's Board of Directors. Options for 5,000 shares each vest on December 30, 2024, March 30, 2025, June 29, 2025, and September 29, 2025.

The options were granted by the Issuer from the 2022 Equity Incentive Plan to compensate directors for services on the Issuer's Board of Directors. Options for 5,000 shares each vest on December 30, 2024, March 30, 2025, June 29, 2025, and September 29, 2025.

The options were granted by the Issuer from the 2022 Equity Incentive Plan to compensate directors for services on the Issuer's Board of Directors. The stock option vests as follows: Options for 5,000 shares each vest on December 30, 2024, March 30, 2025, June 29, 2025, and September 29, 2025.

On June 12, 2023, the reporting person entered into an Employment Agreement with the Issuer that permits the Issuer to substitute up to $25,000 per annum in common stock in lieu of cash. The issuer elected this provision effective January 1, 2024. Under the terms of the agreement, the stock is priced at the quarterly volume weighted average price which was $5.78 for the quarter ended March 31, 2024, $6.01 for the quarter ended June 30, 2024, $5.63 for the quarter ended September 30, 2024 and $4.70 for the quarter ended December 31, 2024. Share purchases are based on payroll withholdings for the relevant quarters. Shares were issued on January 29, 2025.

On August 13, 2024, the reporting person entered into a Securities Purchase Agreement with the Issuer to purchase 1,725 shares of the Company's common stock at a price of $5.79 per share. The transaction closed on August 15, 2024.

On August 13, 2024, the reporting person entered into a Securities Purchase Agreement with the Issuer to purchase 1,726 shares of the Company's common stock at a price of $5.79 per share. The transaction closed on August 15, 2024.

On August 13, 2024, the reporting person entered into a Securities Purchase Agreement with the Issuer to purchase 4,317 shares of the Company's common stock at a price of $5.79 per share. The transaction closed on August 15, 2024.

On June 12, 2023, the reporting person entered into an Employment Agreement with the Issuer that permits the Issuer to substitute up to $25,000 per annum in common stock in lieu of cash. The issuer elected this provision effective January 1, 2024. Under the terms of the agreement, the stock is priced at the quarterly volume weighted average price which was $5.78 for the quarter ended March 31, 2024, $6.01 for the quarter ended June 30, 2024, $5.63 for the quarter ended September 30, 2024 and $4.70 for the quarter ended December 31, 2024. Share purchases are based on payroll withholdings for the relevant quarters. Shares were issued on January 29, 2025.

On June 12, 2023, the reporting person entered into an Employment Agreement with the Issuer that permits the Issuer to substitute up to $25,000 per annum in common stock in lieu of cash. The issuer elected this provision effective January 1, 2024. Under the terms of the agreement, the stock is priced at the quarterly volume weighted average price which was $5.78 for the quarter ended March 31, 2024, $6.01 for the quarter ended June 30, 2024, $5.63 for the quarter ended September 30, 2024 and $4.70 for the quarter ended December 31, 2024. Share purchases are based on payroll withholdings for the relevant quarters. Shares were issued on January 29, 2025.

On December 30, 2023, the reporting person executed stock options issued for director's compensation with immediate exercisability on January 2, 2014 with the Issuer to purchase 1,000 shares of the Company's common stock at a price of $2.70 per share.

The options were granted by the Issuer from the 2022 Equity Incentive Plan to compensate directors for services on the Issuer's Board of Directors. The stock option vests as follows: an option for 15,000 shares vests immediately, and options for 7,500 shares each vest on December 30, 2023, March 30, 2024, June 29, 2024, and September 29, 2024.