Lifeloc Technologies (LCTC) AI Stock Analysis

• Market Cap: $8.46M
• Dividend Yield: N/A
• Average Volume (3M): 94.00
• Price to Earnings (P/E): ―
• Beta (1Y): -0.01
• Revenue Growth: -1.74%
• EPS Growth: -79.39%
• Country: US
• Employees: 39
• Sector: Technology
• Sector Strength: 88
• Industry: Hardware, Equipment & Parts
• EPS (TTM): -0.10
• Shares Outstanding: 2,752,616
• 10 Day Avg. Volume: 100
• 30 Day Avg. Volume: 94
• PEG Ratio: 0.01
• Price to Book (P/B): 1.12
• Price to Sales (P/S): 0.82
• P/FCF Ratio: -3.47
• Enterprise Value/Market Cap: 1.09
• Enterprise Value/Revenue: 1.23
• Enterprise Value/Gross Profit: 2.68
• Enterprise Value/Ebitda: -10.91
• 1Y Price Target: N/A
• Price Target Upside: N/A
• Rating Consensus: Hold
• Number of Analyst Covering: 0
• EPS Forecast (FY): N/A
• Revenue Forecast (FY): N/A

• Rating: 42 Neutral
• Price Target: $2.50 ▼(-3.85% Downside)

Lifeloc Technologies faces significant financial and technical challenges, with declining revenue, profitability issues, and bearish technical indicators. The negative P/E ratio further underscores valuation concerns. While the merger announcement is a positive strategic move, it does not offset the current financial and technical weaknesses.

Positive Factors

Strategic Merger

The merger with Electronic Systems Technology could enhance Lifeloc's market position by integrating complementary operations, potentially leading to increased market reach and operational synergies.

Stable Capital Structure

A moderate debt-to-equity ratio indicates a balanced approach to leveraging, providing financial stability and flexibility to support long-term growth initiatives.

Gross Profit Margin

A stable gross profit margin suggests efficiency in production or service delivery, which can support profitability as the company addresses other financial challenges.

Negative Factors

Declining Revenue

Declining revenue indicates challenges in maintaining sales momentum, which could impact long-term sustainability unless addressed through strategic initiatives.

Negative Cash Flow

Negative operating cash flow highlights liquidity challenges, potentially limiting the company's ability to invest in growth and manage financial obligations effectively.

Profitability Challenges

Profitability challenges, as indicated by negative margins, suggest difficulties in cost management and revenue generation, impacting overall financial health.

Lifeloc Technologies Business Overview & Revenue Model

Company Description

Lifeloc Technologies, Inc. develops, manufactures, and markets portable hand-held and fixed station breathalyzers and related accessories for law enforcement, workplace, corrections, original equipment manufacturing, and consumer markets worldwide. It offers fuel-cell based breath alcohol testing equipment; and a line of supplies, accessories, services, and training to support customers' alcohol testing programs. The company also develops and sells online drug and alcohol training and refresher courses. In addition, it engages in the ownership and rental of real property through existing commercial leases. In addition, it provides breathalyzers, sentinel alcohol systems, R.A.D.A.R alcohol detection and reporting systems, calibration equipment, drug screen products, and impairment goggles, as well as alcomark breath testing management software. Lifeloc Technologies, Inc. serves to schools, oil and gas, military, and chiropractic industries. The company was incorporated in 1983 and is headquartered in Wheat Ridge, Colorado. Lifeloc Technologies, Inc. is a subsidiary of EDCO Partners LLLP.

How the Company Makes Money

LCTC generates revenue primarily through the sale of its alcohol and drug testing devices, which are marketed to government agencies, corporations, and healthcare facilities. Additional revenue streams include software licensing for their management systems, maintenance contracts for their testing equipment, and training services for end-users. The company also benefits from strategic partnerships with organizations that require compliance testing, which helps expand its market reach and drives sales growth. Furthermore, LCTC engages in research and development to innovate new products, ensuring they meet evolving industry standards and customer needs, thereby sustaining their competitive edge and revenue generation.

Lifeloc Technologies Financial Statement Overview

Summary

Lifeloc Technologies is facing financial challenges with declining revenue and profitability issues. While the balance sheet shows a stable capital structure, the negative return on equity and cash flow issues highlight areas of concern. The company needs to focus on improving operational efficiency and cash flow management to enhance financial health.

Income Statement

Lifeloc Technologies has experienced declining revenue with a negative growth rate of -11.86% in the TTM. The company is facing profitability challenges, as indicated by negative net profit and EBIT margins. However, the gross profit margin remains relatively stable at 40.62%, suggesting some efficiency in production or service delivery.

Balance Sheet

The company's debt-to-equity ratio is moderate at 0.31, indicating a balanced approach to leveraging. However, the return on equity is negative at -18.66%, reflecting challenges in generating returns for shareholders. The equity ratio is healthy, suggesting a solid capital structure.

Cash Flow

Lifeloc Technologies shows a significant improvement in free cash flow growth at 193.47% in the TTM, but the operating cash flow remains negative. The free cash flow to net income ratio is negative, indicating cash flow issues relative to earnings.

Breakdown	TTM	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020
Income Statement
Total Revenue	7.49M	8.54M	9.33M	8.48M	7.05M	6.36M
Gross Profit	3.45M	3.45M	4.04M	3.07M	3.06M	2.18M
EBITDA	-847.33K	-1.07M	139.45K	98.46K	937.83K	-777.96K
Net Income	-1.26M	-1.05M	205.61K	-455.76K	675.97K	-921.93K
Balance Sheet
Total Assets	8.30M	8.72M	8.69M	8.52M	8.95M	8.54M
Cash, Cash Equivalents and Short-Term Investments	685.10K	1.24M	1.77M	2.35M	2.57M	2.20M
Total Debt	54.43K	1.80M	1.22M	1.27M	1.32M	1.79M
Total Liabilities	2.68M	2.50M	2.33M	2.36M	2.36M	2.64M
Stockholders Equity	5.62M	6.23M	6.36M	6.16M	6.59M	5.90M
Cash Flow
Free Cash Flow	-250.85K	-2.02M	-533.96K	-168.25K	-85.53K	-1.41M
Operating Cash Flow	-187.38K	-1.33M	-525.74K	54.33K	182.94K	-1.36M
Investing Cash Flow	-392.66K	-689.45K	-8.21K	-222.58K	-268.48K	-46.27K
Financing Cash Flow	1.11M	1.49M	-52.18K	-50.66K	462.13K	419.13K

Lifeloc Technologies Technical Analysis

• Technical Analysis Sentiment: Negative
• Last Price: 2.60
• 50DMA: Negative
• 100DMA: Negative
• 200DMA: Negative
• MACD: Positive
• RSI: Positive
• STOCH: Positive

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For LCTC, the sentiment is Negative. The current price of 2.6 is below the 20-day moving average (MA) of 2.84, below the 50-day MA of 2.99, and below the 200-day MA of 3.12, indicating a bearish trend. The MACD of -0.13 indicates Positive momentum. The RSI at 26.18 is Positive, neither overbought nor oversold. The STOCH value of <0.01 is Positive, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Negative sentiment for LCTC.

Lifeloc Technologies Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
Sector *	61 Neutral	$37.18B	12.37	-10.20%	1.83%	8.50%	-7.62%
KULR	61 Neutral	$181.33M	―	-29.07%	―	71.92%	31.84%
CPSH	60 Neutral	$63.29M	-86.70	-3.84%	―	38.22%	70.68%
REFR	49 Neutral	$58.88M	-33.46	-87.36%	―	-16.49%	-59.21%
LCTC	42 Neutral	$8.46M	-7.16	-19.84%	―	-1.74%	-79.39%
LINK	41 Neutral	$64.81M	―	-13.78%	―	-1.70%	17.13%

Lifeloc Technologies Corporate Events

Lifeloc Technologies Announces Merger with Electronic Systems

On October 9, 2025, Lifeloc Technologies, Inc. announced a merger agreement with Electronic Systems Technology, Inc., where a new subsidiary will merge into ELST, making it a wholly owned subsidiary of Lifeloc. This merger is subject to customary conditions, including shareholder approval and regulatory clearances, and aims to enhance Lifeloc’s market position by integrating ELST’s operations.