Description:
The Company is a fully equipped coating facility specializing in the design and manufacture of vacuum-deposited optical thin films for industrial, military, and scientific uses. The Company's services are fully customizable to the client's end uses, ranging from one to hundreds of layers, depending on the required thickness, and are composed of high-purity metals, ceramics, or semiconductor materials. The Company's thin-film coatings are utilized to control the properties of infrared, ultraviolet, or visible light, protect surfaces, or reduce radiofrequency radiation.

Key Aspects:
• Strong Financial Performance: The Company has demonstrated solid revenue growth and strong EBITDA margins over the last three years, achieving revenue of $3.1M and EBITDA of $745k (a 24.0% EBITDA margin) in the trailing twelve months (TTM) ending March 31, 2026.
• Proprietary Intellectual Property: The Company owns all internally developed coating designs, processes, and custom client applications developed over multiple decades and not easily replicable.
• Comprehensive Technical Expertise: With over 50 years of operating history, the Company's team has accumulated extensive knowledge in developing custom coating processes, enabling it to easily accommodate client specifications and overall strengthening its industry reputation.
• Sole Source Supplier: Given the complexity and specialization of its coating process, the Company is the sole coating supplier for its top five clients, strengthening its market position and client retention.

Opportunities:
• Expand Coating Services: Design a high-sp3-bonded, hybridized carbon coating as a hard coat for military-grade optics in large production chambers, enabling the Company to access large military optics projects.
• Diversify Client Base: Target consumer electronics OEMs to capitalize on the growing demand for optical coatings in this space and expand into an untapped client base.
• Implement Strategic Marketing Initiatives: Develop a marketing strategy focused on direct client outreach via phone and email campaigns to acquire new clients and increase brand awareness.
• License Intellectual Property: License IP to other coating firms to develop a new revenue stream and enhance the Company's industry reputation.

Headquartered:
• Western, US

Current Markets:
• The Company is a business-to-business firm that provides thin-film-coated optics to original equipment manufacturers (OEMs) of photoprocessing equipment, semiconductor fabrication equipment, general optics, and medical devices. The Company's clients are primarily based in the US and Asia, accounting for 78.5% and 20.4% of 2025 revenue, respectively.

Real Estate:
• The Company operates from an approximately 17,000 sq. ft. facility in Western, US, which is leased from an affiliated entity. The facility is the Company's headquarters and includes office and warehouse space, as well as six active production chambers. While the facility will not be included in the sale, management is willing to negotiate a long-term lease agreement at a fair market rate.

Shareholder Objectives:
• The Company is wholly owned by a family trust, with the trustee being the Company's president. The trustee is seeking a complete sale to pursue retirement; however, he is willing to remain with the Company for a negotiable period to facilitate a smooth transition to new ownership.